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对于企业来说,应收账款管理是一项重要的管理内容。应收账款经营与管理的好坏直接影响到企业的资金周转和经济效益。特别是在商业信用不断推广的背景下,赊销也逐渐成为企业普遍采用的一种营销策略,从而产生了大量的应收账款。对于商业批发企业来说,其所面对的行业竞争相对激烈,积极开拓销售渠道,扩大产品销售就成为其取得稳定发展的一个重要法宝和途径。不过,从目前来看,我国商业批发企业对应收账款的管理还存在着很多的问题,已经给企业的发展带来了很大的困扰。鉴于此,本文拟从商业批发企业的特点、商业批发企业应收账款存在的问题以及商业批发企业应收账款的控制对策三个方面进行阐释,以期加深对这一问题的认识与理解程度。
Receivables management is an important management aspect for businesses. Receivables management and management of a direct impact on the cash flow and economic efficiency of enterprises. Especially in the background of continuous promotion of commercial credit, credit sales have also gradually become a kind of marketing strategy commonly adopted by enterprises, resulting in a large amount of accounts receivable. For commercial wholesale enterprises, the industry they face competition is fierce, and actively explore sales channels, expand product sales has become its stable development achieved an important magic weapon and ways. However, for the moment, there still exist many problems in the management of accounts receivable by commercial wholesale enterprises in our country, which have brought great troubles to the development of enterprises. In view of this, this article intends to explain the characteristics of commercial wholesale enterprises, commercial wholesale accounts receivable problems and commercial wholesale accounts receivable control measures to explain three aspects, with a view to deepen understanding and understanding of this issue .