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在当前的经济环境下,同行业的竞争日趋激烈,如何取得竞争优势成为制约企业发展的瓶颈。企业为了保持收入持续增长,扩大市场占有份额,不得不扩大赊销的范围,赊销业务产生了应收账款,但过多的应收账款会带来坏账损失的风险,应收账款的回收又直接影响企业的现金流。因此,对应收账款进行管理和核算显得格外重要,本文针对应收账款管理结合多年的工作经验进行了总结,提出了一些关于公司加强应收账款管理的措施和建议,以降低企业财务及经营风险。
In the current economic environment, the competition in the same industry is getting fiercer and fiercer. How to gain competitive advantage has become the bottleneck restricting the development of enterprises. Enterprises in order to maintain sustained revenue growth, expanding market share, had to expand the scope of credit, credit business generated accounts receivable, but too much accounts receivable will bring the risk of bad debt losses, accounts receivable recovery But also directly affect the cash flow of enterprises. Therefore, the management and accounting of accounts receivable is particularly important. This article summarizes accounts receivable management with many years of work experience, and puts forward some measures and suggestions on how to strengthen accounts receivable management in order to reduce corporate finance And business risk.