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现代市场环境已发生巨大变化,由原来的卖方市场转向买方市场,突显了消费者地位,市场竞争日益激烈。企业要实现可持续发展,必须不断提高市场占有率,因此保持销售收入稳步增长成为必然。应收账款正是伴随着商业信用的使用而产生。应收账款的形成一方面有利于扩大企业生产经营规模,增加市场份额,提高企业核心竞争力;另一方面应收账款作为扩大销售的投资,会发生一些成本,还可能产生坏账损失等负面影响,甚至危及企业的资金链,影响资金的流动性,使企业生产经营陷入困境。所以加强应收账款的有效管理,权衡应收账款所带来的盈利与所增加的成本,减少经营风险,增加企业价值,对于每个企业来说意义重大。
The modern market environment has undergone tremendous changes, from the original seller’s market to the buyer’s market, highlighting the status of consumers and increasing market competition. Enterprises to achieve sustainable development, we must continue to increase market share, it is inevitable to maintain steady growth in sales revenue. Accounts receivable is generated along with the use of commercial credit. On the one hand, the formation of accounts receivable is conducive to expanding the scale of production and operation of enterprises, increasing market share and enhancing the core competitiveness of enterprises; on the other hand, accounts receivable as an investment to expand sales will incur some costs and may also lead to losses of bad debts Negative impact, and even endanger the capital chain of enterprises, affecting the liquidity of funds, making the production and operation of enterprises in trouble. Therefore, to strengthen the effective management of accounts receivable, weighed the profits and the added costs brought by accounts receivable, reduced the business risks and increased the enterprise value, which is of great significance to every enterprise.