论文部分内容阅读
随着竞争形势的加剧,印刷企业采用信用方式开展业务后欠款逐年增加,资金周转速度减缓。为了能够确保企业资金正常周转,在印刷企业加强应收账款的管理与控制对于提高企业管理水平、改善企业效益具有重要意义。文章从如何考虑企业持有的应收账款成本、如何管理和控制应收款项、如何防范和减少呆账坏账发生的策略、应收款项(应收账款)的催收措施和方法 5个方面进行了阐述,意在减少应收款项引起的企业虚盈实亏。
With the intensification of competition, the amount of arrears of printing enterprises increased year by year after operations carried out by means of credit, and the cash flow rate was slowed down. In order to ensure the normal turnover of corporate funds in the printing business to strengthen the management and control of accounts receivables to improve business management and improve the effectiveness of enterprises is of great significance. The article from how to consider the cost of receivables held by enterprises, how to manage and control receivables, how to prevent and reduce bad debts bad debts strategy, receivables (receivables) collection measures and methods 5 Has been elaborated, intended to reduce the real gain and loss caused by corporate receivables.