| 应收账款管理分析及几点建议 |
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| 引用本文： | 吴克兵. 应收账款管理分析及几点建议[J]. 江汉石油职工大学学报, 2006, 19(3): 85-86 |
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| 作者姓名： | 吴克兵 |
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| 作者单位： | 中国石化集团江汉石油管理局财务处,湖北,潜江,433124 |
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| 摘 要： | 应收账款余额过大存在机会成本和坏账风险,影响企业资金运作和效益提升。在实际工作中,应制定科学的激励考核办法,确定单独的管理责任部门,前移应收账款管理重心,并采用科学方法和手段加快应收账款周转速度,以减少应收账款占用资金。
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| 关 键 词： | 应收账款 风险意识和成本观念 管理责任 信用管理 清欠手段 |
| 文章编号： | 1009-300X（2006）03-0085-02 |
| 收稿时间： | 2006-03-23 |
| 修稿时间： | 2006-03-23 |
Analysis and Advice on Account Receivable Management |
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| WU Ke-bing. Analysis and Advice on Account Receivable Management[J]. Journal of Jianghan Petroleum University of Staff and Workers, 2006, 19(3): 85-86 |
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| Authors: | WU Ke-bing |
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| Abstract: | Overbalance with opportunity cost and doubtful accounts will influence the operation of enterprise's capital and the promotion of benefit.The way of stimulation and examination should be work out.A single charged management department should be determined.The major management point of account receivable should be changed.Velocity of turnover of account receivable should be speeded up by scientific ways and means to reduce outstanding capital of account receivable. |
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| Keywords: | account receivable venture awareness conception of cost, management responsibility control of credit means of paying off debt |
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