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应收账款管理是企业财务管理中的一个重要组成部分。在激烈的市场竞争下,企业为了提升自身的市场份额,往往会运用赊销的方式来扩大企业产品的销售量,而应收账款就在这种背景下应运而生。应收账款既可以增强企业的竞争力,同时还可以促进产品的销售并降低企业存贷成本,因此它便在企业的发展中得到了广泛的应用。但是,应收账款在企业中的应用也存在着延长生产周期、减少企业流动资金以及增加企业资金成本等问题,这给企业的发展带来了诸多问题。本文以混凝土企业应收账款为研究对象,对应收账款中的管理进行详细论述。
Receivables management is an important part of corporate financial management. In the fierce market competition, in order to enhance their market share, enterprises often use credit sales to expand the sales volume of their products, and accounts receivable are emerging under this background. Accounts receivable can enhance the competitiveness of enterprises, but also can promote product sales and reduce the cost of deposit and lending, so it has been in the development of enterprises has been widely used. However, the application of accounts receivable in the enterprise also has the problems of prolonging the production cycle, reducing the liquidity of the enterprise and increasing the capital cost of the enterprise, which brings many problems to the development of the enterprise. In this paper, concrete enterprises receivables as the research object, the management of receivables in detail.