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关于如何加强企业应收账款管理的研究
引用本文:李福香.关于如何加强企业应收账款管理的研究[J].河北能源职业技术学院学报,2014(2):48-49.
作者姓名:李福香
作者单位:开滦集团有限责任公司,河北唐山063018
摘    要:一般来说,企业为了扩大销售量,获得更多的市场占有率,除了要依靠产品的质量、企业的信誉和良好的售后服务以外,很大一部分企业都选择赊销的方式来销售产品,这就产生了越来越多的应收账款。应收账款属于企业流动资金的重要组成部分,对于应收账款的有效管理直接关系到企业的利润和效益。本文简要分析了当前企业应收账款管理的现状,并从几个不同的方面提出了加强企业应收账款管理的几点措施。

关 键 词:企业  应收账款  管理措施

How to Strengthen Enterprise Accounts Receivable Management
LI Fu-xiang.How to Strengthen Enterprise Accounts Receivable Management[J].Journal of Hebei Energy Institute of Vocation and Technology,2014(2):48-49.
Authors:LI Fu-xiang
Institution:LI Fu-xiang (Kailuan Group Limited Liability Corporation, Tangshan 063018, China)
Abstract:Generally speaking, enterprises in order to expand sales, gain more market share, in addition to rely on the quality of the products, corporate reputation and good after - sales service, a large part of enterprises choose to sell on credit to sell their products, leads to a growing number of accounts receivable. Accounts receivable are an important component of corporate liquidity, for the effective management of accounts receivable is directly related to corporate profits and benefits.
Keywords:enterprise  accounts receivable  management measures
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