应付账款（Accounts payable）.docVIP

应付账款（Accounts payable） Talking about the management of accounts payable The management of the corresponding accounts receivable has become an important means for enterprises to accelerate capital turnover and reduce operating risks, and is the focus of enterprise financial management and even management. In contrast, the management of accounts payable is rarely mentioned. In the theory of accounting, accounts payable refers to the enterprises for the purchase of materials, goods or labor supply and debt, it reflects the economic transactions in the buyer and seller of the relationship between the enterprise and the buyer as the seller as the relationship between suppliers. Traditionally, since most of the factors of production market is a buyers market, as long as I have the demand for the purchase, the seller will have to come to the relationship with the supplier is not important, so the accounts payable does not exist conscious management, reconciliation and possible delay payment payment become the main content of accounts payable management. However, in the current supply chain theory, it seems that enterprises and suppliers are not buy and sell, but they are a long-term strategic partnership. With the upstream enterprises of the supply chain in close contact and cooperative operation, make full use of internal and external resources, so that suppliers effectively participate in product design, enterprise sales forecast, cost reduction and even improving the ways of management and operation, so as to create a new, to enhance the core competitiveness of enterprises business model. Strengthening the management of accounts payable is an important way to maintain good cooperative relationship between enterprises and suppliers, and to ensure the sustainable development of enterprises. From the angle of financial management, this paper talks about how to manage accounts payable. 1. Standardize the accounting of accounts payable Accounting is the basis of management a