企业应收账款全过程管理研究

Study on the whole process management of enterprise accounts receivable

应收账款是企业在开展日常管理环节,由于赊销产生的债权,是流动资产中的重要组成部分.在近年来企业之间市场竞争日趋激烈的背景下,为了应对激烈的竞争,越来越多企业通过赊销方式来提高企业的销量.但是部分企业由于应收账款管理不当,产生呆坏账,导致企业的流动资产难以有效周转,甚至产生资金无法收回的问题,给企业造成巨大损失.产生这一问题的主要原因是部分企业应收账款管理不当,未形成全过程管理体系.文章对应收账款全过程管理工作相关要求进行分析,重点论述了相关策略,认为企业应收账款全过程管理作为对企业应收账款进行科学控制,解决管理环节中风险的重要方法,企业要高度关注应收账款全过程管理要求,促进应收账款实现高效周转,为企业的发展提供必要支持.

Accounts receivable is the enterprise in the daily management link,due to credit sales generated credit,is an important part of the current assets.In recent years,under the background of increasingly fierce market competition between enterprises,in order to cope with the fierce competition,more and more enterprises increase their sales through credit sales.However,due to the improper management of accounts receivable,some enterprises produce bad debts,resulting in the current assets of enterprises are difficult to effectively turn over,and even generate the problem of unrecoverable funds,causing huge losses to enterprises.The main reason for this problem is that some enterprises have improper management of accounts receivable and have not formed a whole process management system.This paper analyzes the relevant requirements of the whole process management of accounts receivable,and focuses on the relevant strategies.It believes that the whole process management of accounts receivable is an important method to scientifically control the accounts receivable of enterprises and solve the risks in the management link.Enterprises should pay great attention to the requirements of the whole process management of accounts receivable and promote the efficient turnover of accounts receivable.Provide necessary support for the development of enterprises.