| 试论企业赊销中的应收账款管理 |
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| 引用本文： | 刘秋月. 试论企业赊销中的应收账款管理[J]. 河南科技大学学报(社会科学版), 2001, 19(3): 60-61 |
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| 作者姓名： | 刘秋月 |
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| 作者单位： | 郑州牧业工程高等专科学校, |
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| 摘 要： | 赊销作为企业的一种营销手段 ,既有积极作用 ,又有负面影响。若管理不当 ,极易造成企业应收账款增长速度快 ,涉及金额大 ,成为困扰企业发展的严重障碍。本文探讨现阶段企业因赊销而产生的应收账款给企业带来的不良影响 ,并提出应收账款管理对策。
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| 关 键 词： | 赊销 应收账款 信用政策 |
| 文章编号： | 1008-8504(2001)03-0060-02 |
| 修稿时间： | 2001-05-21 |
On the Management of Accounts Receivable in Enterprises' Sale on Credit |
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| LIU Qiu yue. On the Management of Accounts Receivable in Enterprises' Sale on Credit[J]. Journal of Henan University of Science & Technology:Social science, 2001, 19(3): 60-61 |
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| Authors: | LIU Qiu yue |
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| Abstract: | As a means of sale, sale on credit has both advantages and disadvantages. If it is not well managed, it will lead to the fast growth of accounts receivable and great amount of money concerned and then bring about serious obstacles to the development of the enterprises. The negative effects of accounts receivable in sale on credit are discussed and management strategies dealing with accounts receivable are put forward. |
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| Keywords: | Sale in credit Account receivable Credit policy |
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