ERP系统和信用制度结合与企业应收款的管理 - 副本.pdfVIP

2009 09 江汉石油 职工大学 学报 Journal of Jianghan Petroleum U niversity of Staff and W orkers 22 5 ERP 李玉珍 * ( 中国石化集团江汉石油管理局销售公司, 湖北 潜江 433124) [ ] 应收账款是企业因销售产品 材料等业务而应向购货方收取的款项 形成应收账款的直接原因是赊销, 应 收帐款的形成增加了企业风险 ERP 系统与企业信用制度结合有助于企业加强应收账款的管理, 能正确衡量信用成 本和信用风险, 合理确定信用政策, 及时收回账款 [ ] ERP 系统; 信用制度; 企业应收款 [ ] F203 [ ] A[ ] 1009 301X( 2009) 05 0046 03 , ERP source Planning) , ERP ( Enterprise Re- , , , , 2007 0. 9 1. 65 5 0. 6 , 1. 4 ; 2007 , ,3 6, 4. 1% , 1 34 , , , , ,, , , , , , ; , , , , 2, ,, , , , ,, 3, , , 4 , , , , , , , , , , , , ,, , [ 收稿日期] 2009- 06- 18 * [ 作者简介] 李玉珍( 1964- ) , 女, 大专文化, 经济师, 现工作于中国石化集团江汉石油管理局销售公司财务科 , , , ERP , , , SA P 1 : , 2 , ,, , , 3 , : 4 . ERP ,: 5 , , SAP : ,: 6 SA P , , SAP : / 7 ,8 , / : , , 9 , : , ERP ER P , , , , ERP , ERP 1 ERP , , 47 / , / : / / , , , ( 48 ) , , , , 2 , ERP , , , , , , , , , , 3 ERP , , , , , , A BC , , , , , , ,, ; , , ; , , , , , ERP ,, 4 , , () , , , , , , , , 5 , , ; , , , ERP ER P , , , , : , , ; ; , ; ; , , Advantage of Managing Enterprise Account Receivable by Combination of ERP System and Credit System LI Yu- zhen ( Petroleum Sale Company of Jianghan Petroleum Administ ration, SINOPEC, Qianjiang H ubei, 433124, China) Abstract: Account Receivable is t he fund that an enterprise should charge purchasers because of the sales of product and mat erial. T he immediate cause of account receivable is an account sale, t he ex ist ence of account receivable increa- ses t he ventures of t he enterprise. T he combinat ion of ERP syst em and credit syst em is helpf ul to st rengthen t he management of account receivable, evaluate the cost and the venture of credit correctly and regain the account in time. Key words: ERP Syst em; Credit System; Ent erprise Account Receivable [ 责任编辑 郭华玉]