摘要
随着当前市场竞争的日益激烈,饲料企业之间互相竞争、互相合作的矛盾逐渐凸显出来,公平竞争中产生合作,从而导致企业产生应收账款。而资金占用比大、回收周期长、资金流动缓慢等是饲料企业在应收账款方面存在的问题,对饲料企业的长远发展造成严重影响。基于此,饲料企业必须要积极改进应收账款管理工作,以便提高企业的财务管理水平。本文主要阐述饲料企业应收账款管理的含义与重要性,对饲料企业在应收账款管理中存在的问题进行分析,最后提出强化应收账款管理策略。
With the increasingly fierce competition in the current market,the contradictions of mutual competition and cooperation among feed enterprises are gradually highlighted,resulting in cooperation in fair competition,which leads to accounts receivable.However,large capital occupation ratio,long recovery period and slow capital flow are all the problems existing in the accounts receivable of feed enterprises,which have a serious impact on the long-term development of feed enterprises.Based on this,feed enterprises must actively improve the management of accounts receivable in order to improve the financial management level of enterprises.This article mainly elaborates the meaning and importance of accounts receivable management in feed enterprises,then analyzes the problems existing in accounts receivable management in feed enterprises,and finally puts forward the strategy of strengthening accounts receivable management.
作者
孙宏彬
李娜
SUN Hongbin;LI Na(Henan Federation of Trade Unions Cadres School,Zhengzhou,Henan Province 450002,China;The First Affiliated Hospital of Henan University of Chinese Medicine,Zhengzhou,Henan Province 450002,China)
出处
《中国饲料》
北大核心
2020年第14期83-86,共4页
China Feed
关键词
应收账款
饲料企业
财务管理
accounts receivable
feed enterprises
financial management
