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针对企业出现的由于产品质量问题、售后服务跟不上导致的尾欠款收不回和由于销售管理混乱、缺乏风险意识、销售合同审查不严、责任不明确、内部激励机制不健全、催收不力造成的销售款收不回等问题,结合企业的实际情况,本文认为应从事前、事中、事后3个层次来着手解决,尤其应侧重于对应收账款的事前管理。一、事前管理在事前管理中,主要包括以下几项措施:1.建立一套对往来客户资信程度进行科学评估的制度公司利用计算机建立客户档案管理系统。选择重点客户、新客户作为内部评估对象,在确定客户的资信等级后,再确定向客户提供什么样的商业信用及赊销限额。
Due to product quality problems that enterprises can not keep up due to product quality problems and due to confusion in sales management, lack of risk awareness, lax sales contract review, unclear responsibilities, inadequate internal incentive mechanism and poor collection Resulting in sales receivables and other issues back, combined with the actual situation of enterprises, this article should be engaged in before, during, after the three levels to start to address, in particular, should focus on the advance management of accounts receivable. First, the pre-management In the ex-ante management, including the following measures: 1. To establish a set of scientific basis for the assessment of the degree of customer credit system companies use computer to establish customer file management system. Select key customers, new customers as an internal assessment object, determine the customer's credit rating, and then determine what kind of commercial credit to customers and credit limits.