近几年,农药市场持续疲软,农药产品供大于求的矛盾突出,竞争激烈,为扩大市场份额,赊销赊购盛行,由于客户信誉度低,诚信意识不强,回款不及时,企业贷款回收难度加大,应收帐款增多,农资经营部门的资金实力受到很大影响,当然也不排除个别销售人员的不良行为导致。应收帐款增加了企业风险,因此,企业必须加强应收帐款的管理,找出隐藏在大量营销活动中的风险,对区域市场、客户进行严格的财 In recent years, the pesticide market continued to weaken. The contradiction between oversupply of pesticide products was prominent and the competition was fierce. In order to expand market share, credit sales prevailed. Due to low customer credit, poor honesty and credit, Increased, accounts receivable increased, the capital strength of agricultural operations departments have been greatly affected, of course, do not rule out the individual sales staff of bad behavior. Accounts receivable increase the corporate risk, therefore, companies must strengthen the management of accounts receivable, identify hidden in a large number of marketing activities in the risk of regional markets, customers strict financial