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随着市场经济的发展,越来越多的企业为了扩大销售收入、提高市场占用率、减少库存而采用赊销方式,赊销就形成了应收账款。与存货、货币资金相比,应收账款是一种游离于企业之外的流动资产。占企业总流动资产的比重越大,给企业经营带来的风险也就越大。本文从应收账款的成因和管理措施着手进行分析,旨在提高企业的管理水平。
With the development of market economy, more and more enterprises adopt the credit method in order to expand sales revenue, increase market occupancy and reduce inventory. Credit sales form accounts receivable. Compared with inventory and monetary funds, accounts receivable is a kind of liquid assets free from the enterprise. The larger the proportion of the total liquid assets in a company, the greater the risk to the business. This article analyzes the causes of receivables and management measures to improve the management level of enterprises.