浅谈邮政企业的应收帐款管理

应收帐款是指企业因赊销产品或提供服务而形成的应收款项，是企业运用商业信用参与市场竞争的必然结果。这几年邮政企业的市场竞争日趋激烈，企业应收帐款也随之增多。由于应收帐款管理不善将影响到企业的资金周转和经营效益，不利于邮政企业的业务发展，因此应收帐款的管理也显得越来越重要。本文从分析应收帐款形成原因入手，提出了设立信用管理部门，实行客户资信管理制度，建立内部授信制度，加强应收帐款帐龄分析等强化应收帐款管理的措施。

Accounts receivable management for postal enterprises

Accounts receivable is the amount of money due from customers.They are tallied by invoices and arise as a result of the operating cycle's process of selling inventory or services on terms that allow delivery prior to the collection of cash. Receivable exists because most industries offer their customers payment terms other than cash on delivery.A company that refuses to offer terms,that is demands cash on sale,will lose sales and customers because the customers will purchase their goods from competitors who offer such terms.The accounts receivable has increased accompanying the market competition of the postal enterprises.How to manage accounts receivable becomes more and more important because the ineffective credit control policy influence the cash turnover and operating effectiveness and has a negative effect for the development of postal enterprises. The article analyzes the formation of accounts receivable and submit the proposal to set up the credit control department to agree credit terms with customers according to the policy,establish internal authorization policy,emphasis the aging analysis and other measures to maintain the reasonableness of accounts receivable.