如何在销售环节做好应收账款的管理
发布时间：2019-08-03 11:16
【摘要】：现代商业经营活动中,商业竞争非常激烈,商业信用十分普遍,企业赊销商品在销售总额中占有很大的比重。应收账款是企业在赊销过程中产生的债权,属于企业重要的流动资产。很多企业都有应收账款,大量的应收账款一方面反映了企业流动资产较多,利润有保证;另一方面反映了企业资金周转可能存在问题。文章主要从销售方面对应收账款的形成进行了分析,并在此基础上对应收账款的管理提出几点建议。
[Abstract]:In modern business activities, commercial competition is very fierce, commercial credit is very common, and enterprises sell goods on credit account for a large proportion of the total sales. Accounts receivable is the creditor's rights produced by the enterprise in the process of credit sale, which belongs to the important current assets of the enterprise. Many enterprises have accounts receivable. On the one hand, a large number of accounts receivable reflect the large number of current assets and guaranteed profits; on the other hand, they reflect the possible problems of enterprise capital turnover. This paper mainly analyzes the formation of accounts receivable from the aspect of sales, and on this basis, puts forward some suggestions on the management of accounts receivable.
【作者单位】： 太原西山园林绿化工程有限公司;
【分类号】：F426.61;F426.21;F406.7
本文编号：2522520
[Abstract]:In modern business activities, commercial competition is very fierce, commercial credit is very common, and enterprises sell goods on credit account for a large proportion of the total sales. Accounts receivable is the creditor's rights produced by the enterprise in the process of credit sale, which belongs to the important current assets of the enterprise. Many enterprises have accounts receivable. On the one hand, a large number of accounts receivable reflect the large number of current assets and guaranteed profits; on the other hand, they reflect the possible problems of enterprise capital turnover. This paper mainly analyzes the formation of accounts receivable from the aspect of sales, and on this basis, puts forward some suggestions on the management of accounts receivable.
【作者单位】： 太原西山园林绿化工程有限公司;
【分类号】：F426.61;F426.21;F406.7
【相似文献】
相关期刊论文 前10条
1 乔红;地勘单位应收账款的管理[J];中国矿业;2005年03期
2 张存虎;;浅谈煤炭企业应收账款管理及策略[J];中国集体经济;2012年19期
3 孙力梅;谈地勘单位多种经营企业应收账款的管理与控制[J];吉林地质;2003年02期
4 刘星厚;袁媛;文增生;;煤炭企业应收账款存在的问题及对策[J];经济师;2009年11期
5 段理;饶峰旭;赵谊;胡刘平;;浅谈汽车行业应收账款的管理[J];技术与市场;2011年05期
6 尹洪岩;;地勘单位的应收账款管理[J];西部探矿工程;2012年03期
7 尤正文;;浅谈地勘企业应收账款管理[J];吉林地质;2010年02期
8 刘丹;;煤炭企业加强应收账款管理的几点探讨[J];中国市场;2011年49期
9 熊维群;;我国农资企业应收账款管理[J];合作经济与科技;2013年03期
10 袁龙霞;张琰明;;印刷企业应收账款管理问题与对策分析[J];财经界(学术版);2014年14期
，本文编号：2522520
本文链接：https://www.wllwen.com/guanlilunwen/caiwuguanlilunwen/2522520.html
