论应收账款的有效应用.docVIP

论应收账款的有效应用 ［ ］本文关于应收账款在企业中宥效应用以及对策做出详细讲解，本文从划 分赊销制度，分别确定责任人的权限范围、合同、信用政策的制定等方面进行了 冇益的探索。由于莱些企业的风险防范意识不强，为了扩销，在事先未对付款人 资信情况作深入调查的情况下，盲口地采用赊销策略去争夺市场只重视账面的高 利润，忽视了大量被客户拖欠占用的流动资金能否及时收冋的问题，应收账款是 赊销的产物，赊销一方而可以提高企业的市场竞争能力，扩大销售，但另一方而 延迟了企业的现金收回时间，增加账款的催债费用，甚至遭受坏帐损失的风险， 最终应收账款数0越来越多，导致企业破产倒闭。作为购买方赊销是不可避免的, 可是如何最大化减小赊销，关键是看企业对应收账款的管理，对应收账款的应用。 针对公司的具体情况，做出合理的决策。本文针对我国企业应收账款产生大量 呆账、坏账问题，提出具体的改善对策及建议，以降低企业财务及经营风险，达 到宥效的应用。 ［关键字］现状影响改善 The effective application of theory of accounts receivable [Abstract] This article about accounts receivable in the enterprise strategy and effective to make detailed explanation, this paper divides credit system, respectively, to determine the scope of authorization, contract, credit policy formulation and so on has carried on the beneficial exploration. Due to some enterprise risk awareness is not strong, in order to KuoXiao, in a reference prior to the drawee for further investigation of cases, the credit sales strategy blindly to fight for market margins only attaches great importance to the book, ignore a lot of liquidity occupied by customer defaults could recover the problem in time, accounts receivable is the selling on credit product, sell on credit on the one hand, can improve the market competition ability of enterprises, expand sales, on the other hand but retarded enterprises cash recovery time, increase the payment cost of dun even the risk of bad debt losses, final accounts receivable amount is increasing，lead to enterprise bankruptcy. As to the purchaser’s credit is inevitable，but how to maximize reduce credit, the key is to look at the enterprise the management of accounts receivable, the application of accounts receivable. According to the specific condition of the company, and make reasonable decisions. For the enterprises in our country，the accounts receivable to produce a large number of bad debts, bad debts, the improvement of the specific countermeasures and Suggestions, in order to reduce the enterprise financial and operat