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企业强化应收账款管理的措施
引用本文:董慧.企业强化应收账款管理的措施[J].山东冶金,2012,34(2):71-72,75.
作者姓名:董慧
作者单位:济钢集团有限公司 财务处,山东济南,250101
摘    要:在当今市场竞争激烈、资金匮乏的环境下,企业应收账款的管理至关重要。只有针对具体成因,采取建立企业信用政策、加强企业自身对应收账款的管控、建立坏账准备金制度等措施,才能加速应收账款回收,加快资金周转,降低企业流动资金占用,防范企业经营风险。

关 键 词:企业管理  应收账款  管理对策

Measures of Strengthening Receivables Management in Enterprise
DONG Hui.Measures of Strengthening Receivables Management in Enterprise[J].Shandong Metallurgy,2012,34(2):71-72,75.
Authors:DONG Hui
Affiliation:DONG Hui (The Financial Department of Jinan Iron and Steel Group Corporation, Jinan 250101, China)
Abstract:Nowadays, many companies are facing with shortage of funds and fierce competition. Therefore, the management about receivables is very important. Only through establishing enterprise credit policy, strengthening itself accounts receivable control of enterprise and setting up a bad debt reserve system and other measures, we can realize to speed up return of accounts receivables, accelerate capital turnover, reduce floatin~ occupation capital and prevent the oneratin~ risk of an enterprise.
Keywords:enterprise management  receivables  management countermeasures
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