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企业应收账款的管理
引用本文:袁博.企业应收账款的管理[J].长春理工大学学报(高教版),2006(2).
作者姓名:袁博
作者单位:河南省新安县人民医院 河南新安,471800
摘    要:企业的应收帐款对扩大销售,减少库存起到了一定的积极作用;但是,大量应收帐款的长期留滞,势必影响企业的资金运营,有悖于应收帐款存在的目标,因此必须制定科学的应收帐款管理办法,加强对企业应收帐款的管理,以提高企业资金的运营效益.

关 键 词:企业  应收帐款  管理

Introduction to Management of Accounts Receivable
Yuan Bo.Introduction to Management of Accounts Receivable[J].Journal of Changchun University of Science and Technology,2006(2).
Authors:Yuan Bo
Abstract:The enterprise's accounts receivable is active for enlarging distribution and decreasing stockpile.However large amounts of accounts receivable will effect the enterprise's running of the funds.It breaches the existent aim of accounts receivable.It should have a scientific management method to enhance the managing ability so that the profit of operation for enterprise's funds is improved.
Keywords:enterprise  accounts receivable  management
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