构建以控制为导向的应收账款管理体系

应收账款管理包括应收账款的预算、核算、控制、分析及考核等诸多方面的内容。它与公司的信用政策、营销政策的制定和执行情况密切相关,并不可避免地涉及到客户信用品质的评估问题。本文假设公司的营销政策及信用政策已经确定,且客户的信用品质已经通过适当方法得以评估,研究在

Constructing the Management System of the Receivables with the Control as the Guiding Direction

Along with the unceasing depth of the market economy, in particular, the safe and sustained development of the enterprises shows more and more important, in fact, numerous enterprises closed down or went into liquidation, the reason is not owing to the profit-earning capacity of the enterprises, the radical reason is contributed to insufficiency in taking back the amount of the sales sum, therefore, no matter, it lacks of creditability, or the internal management is not proper, the two factors have caused the receivables to have become the deadly risk or venture threatening the survival of the wide enterprises. The enterprises must set up the receivables management system with the control as the leading direction, and the enterprises should adopt the forceful and effective methods to the management on the receivables and protect their own benefits.