工资发放与应收账款和现金流挂钩方案设计与实施

Design and Implementation of the Scheme of Linking Payroll with Accounts Receivable and Cash Flow

应收账款和经营性现金流是公司经营管理重要指标,年度管理过程中应收账款余额持续增大、经营性现金流持续为负一直是管理的难点和痛点。本案例以A公司及所属单位为研究对象,通过实施工资发放与应收账款和经营性现金净流量挂钩方案(简称“专项挂钩方案”),加强公司重点指标过程考核管理,推动重点指标达标,有效地降低了公司经营风险和提升了公司综合抗风险能力,逐步提升了经营质效。

The accounts receivable and continuous operational cash flow are important operation metrics of enterprise operation.The continuous increase of accounts receivable balance and the continuous negative operating cash flow have always been the difficulties and pain points of enterprise’s management.Company A and its affiliated units,through the implementation of the scheme of linking salary payment with accounts receivable and net operating cash flow,strengthened the assessment of the company’s key indicators,promoted the key indicators to meet the standards,effectively reduced the company’s operating risks and improved the company’s comprehensive anti-risk ability,and gradually improved the operation quality and efficiency.