物流企业主要是从事货物的运输和配送,并以向客户收取运费为主要收入的经济组织,由于物流企业的各项成本费用几乎都必须以现金的方式支付,这样,物流企业应收账款管理的好坏,关系就显得尤为重大,本文尝试从物流企业自身的生产经营特点出发来探讨物流企业应收账款的管理工作,希望能对物流企业的应收账款管理工作有所启迪。 Logistics enterprises are mainly engaged in the transport and distribution of goods, and to charge customers shipping costs as the main income of economic organizations, as the logistics costs of the business almost always must be paid in cash, so that the logistics company Receivables Management Good or bad, the relationship is particularly significant. This paper tries to explore the management of accounts receivable from the logistics enterprises based on their own characteristics of production and management, hoping to give some inspiration to the management of accounts receivables of the logistics enterprises.