地勘单位对应收帐款的管理不容忽视

Geological Prospecting Units - Attaching Greater Importance to the Management for Accounts Receivable

在社会主义市场经济条件下 ,应收帐款是地勘单位现金流量的一个重要来源。通过赊销 ,可以扩大销售 ,增加市场份额 ,强化地勘单位的市场竞争手段。但是 ,应收帐款的逐年增加 ,有限资金的大量沉淀 ,也给地勘单位造成了许多不良后果。本文通过分析应收帐款过多产生的不良后果 ,说明地勘单位对应收帐款的管理不容忽视。

Under a socialist market economy, accounts receivable are a main source of cash flow in geological prospecting units. By using the method of selling on credit, this can enlarge the sale market, increase market shares, and strengthen the market competition of the geological prospecting unit. However, due to the fact that accounts receivable increases year after year, the sedimentary accretion of funds causes a lot of harmful consequences. Based on ananalysis this problem, the paper emphasizes the importance of the management of accounts receivable.