淺談中小企業(yè)應(yīng)收賬款的管理(已修改)
2025-01-18 06:56 本頁面
【正文】 淺談中小企業(yè)應(yīng)收賬款的管理 【摘要】： 應(yīng)收賬款是企業(yè)因為銷售商品、產(chǎn)品、提供勞務(wù)而應(yīng)向購貨單位或者接受勞務(wù)的單位收取的款項，是企業(yè)資產(chǎn)的重要組成部分，是企業(yè)擴大或保持市場份額、爭取競爭主動性的有力措施。 隨著現(xiàn)代企業(yè)競爭加劇， 應(yīng)收賬款對企業(yè)尤其是中小企業(yè)的生存和發(fā)展至關(guān)重要。如果應(yīng)收賬款不能及時回收，資金不能回籠，營運資金不夠周轉(zhuǎn)，企業(yè)正常經(jīng)營就會受到影響。本文總結(jié)中小企業(yè)應(yīng)收賬款產(chǎn)生的原因，分析企業(yè)應(yīng)收賬款的問題和對企業(yè)的危害，提出了應(yīng)收賬款管理的目標以及實現(xiàn)目標的一些措施和管理 方法，以期能對中小企業(yè)管理者 有所啟示，從而促進中小企業(yè)更快更好的發(fā)展。 【關(guān)鍵詞】： 中小企業(yè) 應(yīng)收賬款 管理 2 Introduction to Accounts Receivable Managemen 【 Abstract】 : The account receivable is the amount of money which should take toward the unit of the purchase modity unit or the accept service because sale an article, product, or provided service . It is the important ponent of enterprise assets and is the emollient measure for business to expands or keeps market share and fight for peting active. Because the modern business rival turns worse, the accounts receivable is important to the existence and development of enterprise , particularly to medium and small enterprises. If the accounts receivable cannot recall in time, the capital will not return , and the working capital isn39。t enough to turn over , as a result of it the business normal conducts will be subjected to impact. This text tallies up the reason of accounts receivable of medium and small enterprises creation, analyses the present condition of progress to medium and small enterprises and the harm to enterprises, proposes the object of accounts receivable management and some measures and methods to promote by wishing have apocalypse to medium and small enterprises and they will develop sooner and better. 【 Keywords】 : medium and small enterprises； accounts receivable； management 3 目 錄 前 言 .............................................................. 5 中小企業(yè)應(yīng)收賬款產(chǎn)生的原因 ...................................... 5 企業(yè)及產(chǎn)品的競爭力不足 ...................................... 5 忽視信用管理，缺乏風險防范意識 .............................. 5 內(nèi)部控制存在缺陷 ............................................ 6 應(yīng)收賬款管理中存在的問題以及應(yīng)收賬款過多對企業(yè)的危害 ............ 7 在賒銷前存在的問題 .......................................... 7 企業(yè)績效模式的問題 .......................................... 8 企業(yè)內(nèi)部制度的不健全 ........................................ 8 合同管理存在問題 ............................................ 8 應(yīng)收賬款管理目標以及實現(xiàn)此目標的措施和對策 ...................... 9 應(yīng)收賬款的事前控制 ...................................... 10 .................................... 10 建立健全內(nèi)部控制制度 .............................. 10 建立客戶評審制度 .................................. 10 確立合理的信用政策
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