摘要
随着我国市场经济的不断发展,企业之间的竞争越来越激烈,应收账款也随之产生。本文针对A公司应收账款管理的现状,分析出其应收账款管理过程中存在的问题,例如缺乏应收账款资信调查、与客户对账不及时等,对以上问题提出包括加强客户信用管理、建立应收账款定期对账制度等措施。
With the continuous development of China's market economy,competition between enterprises is becoming more and more fierce,and accounts receivable are also generated.This article aims at the current situation of Company A's accounts receivable management,and analyzes the problems existing in its account receivables management process,such as lack of credit investigation of accounts receivable and untimely reconciliation with customers,and proposes the measures including strengthening customer credit management and establishing a regular account receivable reconciliation system.
作者
郭小钰
GUO Xiao-yu(Zhengzhou Shengda University of Economics,Business&Management,Zhengzhou 450000,China)
出处
《价值工程》
2019年第36期29-30,共2页
Value Engineering
关键词
应收账款管理
信用政策
坏账损失
accounts receivable management
credit policy
bad debt losses