应收账款与赊销管的探讨--以可口可乐某瓶装公司为例修改版4 2.doc第六次修过 3.docVIP

摘 要 近些年，受到终端产品市场竞争的加剧以及金融危机的冲击，为了稳住渠道，占领市场份额，企业赊销不断扩大，应收账款快速上升，坏账损失风险快速积累，严重威胁企业经济效益和可持续发展。主要分析了应收账款和赊销管理对企业的影响，提出了加强管理应考虑的因素，并给出具体建议措施。Abstract In todays world, science and technology change rapidly, economic globalization is strengthening, development has become the theme of the times.With the development of economy, enterprises safety and sustainable development is very important.With the development of market economy,in recent years, by increasing terminal product market competition and the impact of the financial crisis, in order to stabilize the