摘要
随着现代社会的进一步发展,市场之间的竞争也变得越发激烈,这些竞争促使着企业不断优化自身体系,完善自身流程。随着市场经济中交易规模的扩大,企业应收账款规模也逐渐扩大,加强应收账款的管理对企业发展也越来越重要。本文以应收账款管理为方向,分析食品工业企业当下所存在的多种问题,以此为基础进行分析与研究,比如缺乏科学有效的信用政策、未能建立应收账款管理部门等,最后提出了针对性的改进对策,包括加强应收账款日常管理、制定科学合理的信用政策等,希望能在提供科学的对策建议下,对食品工业相关企业的应收账款管理提供现实的借鉴意义。
With the further development of modern society,the competition between markets has become increasingly fierce.These competitions have prompted enterprises to constantly optimize their own systems and improve their own pro-cesses.With the expansion of transaction scale in the market economy,the scale of enterprise accounts receivable is also gradually expanding.Strengthening the management of accounts receivable is also increasingly important for enterprise de-velopment.In the direction of accounts receivable management,this paper analyzes a variety of problems existing in food industry enterprises,analyzes and studies them on this basis,such as the lack of scientific and effective credit policies,the failure to establish accounts receivable management departments,etc.Finally,it puts forward targeted improvement strate-gies,including strengthening the daily management of accounts receivable,formulating scientific and reasonable credit poli-cies,etc.,hoping to provide scientific countermeasures and suggestions,It provides practical reference for the management of accounts receivable of food industry related enterprises.
作者
陈嘉庚
Chen Jiageng(Guizhou University of Finance and Economics)
关键词
应收账款
应收账款管理
对策建议
accounts receivable
Accounts receivable management
Countermeasures and suggestions