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赊销成为当前激烈竞争环境中最常见的提高企业竞争力的营销政策,尤其是中小企业,而中小企业抗风险能力较弱,因此如何妥善管理赊销产生的应收账款成为中小企业发展的重要问题,本文通过介绍当前中小企业应收账款管理现状及存在的问题,分析其产生的原因,最后针对应收账款管理中存在的问题提出要加强事前、事中、时候管理的应对建议。
Credit sales become the most common marketing policies to enhance the competitiveness of enterprises in the current fierce competition environment, especially for small and medium-sized enterprises, while the ability of small and medium-sized enterprises to resist risks is weak. Therefore, how to properly manage receivables arising from credit sales has become an important issue for the development of small and medium-sized enterprises This article introduces the current situation and existing problems of the management of accounts receivable of SMEs and analyzes the causes of the problems. Finally, according to the problems existing in the management of accounts receivable, we put forward some suggestions to strengthen the management in advance, during and after.