浅析应收账款的管理

从客观上看由于市场激烈的竞争,企业为了扩大销售,增加企业的竞争力等,不得不采用赊销即发放信用的方式去争取客户,扩大市场占有率,从而产生应收账款;从主观上讲企业管理者普遍偏重销售而忽视包括应收账款管理在内的内部管理。本文针对应收账款管理存在的问题进行了分析研究,对如何管理并就绩效考核提出了建议。

Brief Analysis Account Receivable Management

Objectively looking,in order to expand the sales,increase enterprise's competitive power etc.,the enterprise have to use the Sell on Credit i.e.issuing credit way to acquire customer and expand the market share due to the market fierce competition,thus produces the account receivable.Subjectively speaking,the enterprise managers generally lay particular stress on sales and ignore internal management including accounts receivable management.This article analysis the existing problems of the accounts receivab...