浅析企业应收账款的管理

面对日益激烈的市场竞争,安全、有效的管理应收账款,是企业经营管理工作中一个十分重要的内容,它直接影响企业营运资金的周转和经济效益的提高,从而影响企业的竞争能力。本文主要从企业应收账款产生的原因、管理的目标,来探讨应收账款管理工作的重点和方法。

Management of Enterprise Accounts Receivable

Facing the increasingly intense market competition, security and effective management of accounts receivable are very important for enterprise operation and management. It directly affects turnover of enterprise current capital and increase of economic benefits, and further more competition of the enterprise. In terms of occurrence of accounts receivable and management goals, this article mainly discusses key points and methods of managing accounts receivable.