浅议企业应收账款的日常管理（Discussion on daily management of enterprise accounts receivable）.docVIP

浅议企业应收账款的日常管理（Discussion on daily management of enterprise accounts receivable） Abstract: enterprises need to find and form a set of scientific and applicable management and control methods to achieve the basic goal of account receivable management. This is the account receivable from the establishment of early warning mechanism and internal control mechanism, accounts receivable pledge, accounts receivable tracking and overdue accounts receivable collection, strengthen the company informatization construction of several aspects of the management of receivable accounts receivable by the credit management system of daily management are discussed. Key words: accounts receivable; internal control; debt restructuring First, establish early warning mechanism and internal control mechanism of accounts receivable Enterprises should establish accounts receivable accounts receivable warning mechanism, dynamic monitoring, including: 1, the maximum credit amount monitoring: the main downstream agents respectively set the maximum credit amount exceeds this amount can not be shipped, in fact than the downstream agents set the maximum credit amount of the receivables is greater than supply every month, gradually compressed to less than the maximum credit amount. 2, the longest credit period monitoring: in the setting of the highest amount of credit at the same time, set the longest period of debt, by the business staff in the expiration of a documentary collection, such as the expiration of overdue debt, immediately stop supply, organization chase. 3, the total enterprise credit monitoring: enterprises to monitor the companys total accounts receivable, cannot break the credit amount, or the companys operating risk will increase while the companys operating funds will be nervous, will cause serious capital chain rupture, when the accounts receivable is close to or exceeds the upper limit immediately slow down or stop credit sales. In accordance with the provisions of the current a