| 对加强应收账款管理的再思考 |
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| 引用本文： | 贺凤霞.对加强应收账款管理的再思考[J].河北能源职业技术学院学报,2007,7(2):38-40,43. |
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| 作者姓名： | 贺凤霞 |
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| 作者单位： | 开滦集团有限责任公司审计部,河北,唐山,063018 |
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| 摘 要： | 在实践中获取真知,以此寻求对应收账款加强管理的几点警示与办法,本文论述了应收账款在生产经营活动中的积极作用和负面效应.在理论与实践相结合的基础上,提出了用独到的几个量化指标对应收账款进行有效的管理,从而使企业在多变的市场经济环境中能健康持续快速发展.
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| 关 键 词： | 应收账款 财务管理 营销策略 |
| 文章编号： | 1671-3974（2007）02-0038-04 |
| 修稿时间： | 2007-04-26 |
The Second Thought to the Reinforcement Management of Receivable Accounts |
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| HE Feng-xia.The Second Thought to the Reinforcement Management of Receivable Accounts[J].Journal of Hebei Energy Institute of Vocation and Technology,2007,7(2):38-40,43. |
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| Authors: | HE Feng-xia |
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| Institution: | HE Feng-xia |
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| Abstract: | Obtaining real knowledge in the practice, thereby seeking the warning and measures to enhance receivable accounts management. This paper discusses the receivables positive roles and negative effects in the production and business activities. Based on a combination of theory and practice, the author comes up with the idea to use several unique quantitative indicators to manage effectively receivable accounts, consequently enterprises in volatile economic environment can be sustainable, rapid and healthy development. |
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| Keywords: | receivable accounts financial management marketing strategy |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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