向管理要效益,这是企业界同行的共识。在由计划经济体制迅转向市场经济体制的今天,销售管理无疑是企业诸多管理内容中的一个重要管理项目。产品销不出去,货款收不回来,企业就难以生存,更谈不上发展。然而,在销售管理中,有些企业的销售帐目管理存在着不少问题。如:用户欠款底数不清、时间记载不准、证据不充分,致使欠款无人催收;欠款经办人员多变,责任无法确定,致使欠款无人催收;销售人员与单位的往来帐目难以结清,经常出现扯皮现象,销售与财务、仓库的帐目经常出现不相符问题,给盘存对帐带来不 To be effective in management, this is the consensus of the business community. In today’s rapid transition from a planned economic system to a market economic system, sales management is undoubtedly an important management item in many corporate management contents. If the products are not sold and the money is not collected, the company will have difficulty in surviving, let alone develop. However, in sales management, there are many problems in the management of sales accounts for some companies. For example, the bottom count of the user’s debts is unclear, time is not recorded, and evidence is not sufficient, resulting in no collection of arrears; the arrears handling personnel change, the responsibilities can not be determined, resulting in no collection of arrears; sales personnel and the unit’s exchanges The accounts are difficult to settle, and the phenomenon of wrangling often occurs. The accounts of sales, finance, and warehouse often appear to be inconsistent, and the inventory reconciliation does not bring