新时期企业应收账款全过程管理实践路径探析

Analysis of the practice path of the whole process management of enterprise accounts receivable in the new period

企业为应对激烈的竞争环境、提高市场占有率,纷纷采用赊销方式扩大经营,提高了企业账面金额的同时,也带来了一定的应收账款,随着企业赊销规模的不断扩大,应收账款规模同步扩大,从发展手段演变成了企业的发展压力,企业终于意识到必须加强应收账款管理,以保证企业稳定的现金流,实现持续经营.文章从应收账款的基本内容出发,引入全过程管理理念,从事前、事中以及事后三方面分析账款管理中存在的问题,并提出针对性的优化建议,以提高企业应收账款管理水平,进而提高经营效率,更好地融入现代市场中去.

Enterprises in order to cope with the fierce competition environment,improve the market share,adopt credit way to expand management,improve the enterprise book amount at the same time,also brought certain accounts receivable,with the expansion of credit sales scale,accounts receivable scale expansion,from the development means into the development of the enterprise pressure,enterprise finally realize must strengthen the accounts receivable management,to ensure the stability of enterprise cash flow,as a going concern.Article starting from the basic content of accounts receivable,the introduction of the whole process management concept,engaged in before,matter and after the three aspects analysis of the problems existing in the accounts management,and put forward targeted optimization suggestions,in order to improve the level of enterprise accounts receivable management,and improve the management efficiency,better into the modern market.