摘要
应收帐款是企业营运资金管理的重要环节,在激烈竞争的市场经济中,正确运用赊销,加强应收帐款的管理显得非常重要。应收帐款管理应从应收帐款防范机制的建立和逾期债权的处理两方面入手,企业应设立专门的信用管理部门,与销售、财务部门对应收帐款进行监控、跟踪服务和反馈分析,并由内部审计部门进行监督管理。
The management of account receivable is important link of capital operation in enterprises, it also very important to make an account sale correctly and to enforce the management of account receivable in the competition of the market economy. Account receivable management depends on setting up warning system and handling overdue right of credit. The enterprises shall set up special department for credit management to work with sales and financial department and shall control, trace and feedback analyse the account receivable.
出处
《企业技术开发》
2005年第5期66-67,共2页
Technological Development of Enterprise
关键词
应收账款
管理
控制
account receivable
management
control
