论文部分内容阅读
在市场经济条件下,企业之间存在着激烈的商业竞争。企业要在竞争中不被淘汰,保持竞争力,除了要不断开发新产品,提高产品质量,改善售后服务外,还要采用一些促销手段来扩大销售。其中,赊销方式能起到较好的促销作用,不仅能增加产品的市场份额,提高企业的市场竞争力,而且能增加企业的利润。但是,在带来这些利益的同时,形成了的应收账款也存在着一定的隐患,增加了企业的经营风险。良好的应收账款管理可以刺激销售,同时可以有效的防止过量的坏账发生,降低收账费用;相反,如果企业不能对应收账款进行有效的管理,会使赊销给企业带来的收益小于因此而发生的费用、损失,使赊销得不偿失。
In the market economy, there are fierce commercial competitions among companies. Enterprises must not be eliminated in the competition and maintain their competitiveness. In addition to continuously developing new products, improving product quality, and improving after-sales services, they must also adopt some promotional measures to expand sales. Among them, credit sales can play a better promotional role, not only can increase the market share of products, improve the market competitiveness of enterprises, but also increase the profits of enterprises. However, at the same time when these benefits are brought, accounts receivable that are formed also have certain hidden dangers, which increases the company’s business risks. Good account receivable management can stimulate sales, and at the same time, it can effectively prevent excessive bad debts from occurring and reduce the collection expenses. On the contrary, if the company can’t manage accounts receivable effectively, it will result in less credit for the company. As a result, the expenses and losses that occur are not worth the credit.