摘要
目前,不少企业在经营中,为了扩大销售,提升市场占有率,盲目采取赊销策略,从而造成了应收账款的长期挂账,总量逐年递增,企业虚盈实亏。本文对这一现象产生的原因及解决此问题的相应对策进行了分析。
At present, many enterprises take credit sale in order to enlarge sale and improve market shares. But, this actuality makes reeeivable aeeount＇s on account for a long time and the total amount of it is increasing year by year. So,in fact,the enterprises are at a loss. This article analyzes this problem and puts forward some countermeasures.
出处
《兰州商学院学报》
2005年第4期114-116,共3页
Journal of Lanzhou Commercial College
关键词
企业
应收账款
控制途径
enterprise
receivable aeeount
control path
