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ABC分析法是一种简单实用的现代化管理方法。它根据事物有关方面的特征进行统计、排列,划分为 ABC 三类,分清重点与一般,从而实现最经济、最有效的管理。在财务管理上运用 ABC 分析法收回债权,是实现会计核算系列化、科学化的重要一环。一个单位在生产经营过程中出现债权债务是不可避免的,但是数额过大又长期不清理,就会影响资金周转。1986年底,某厂应收款帐面余额达459.9万元,巨额欠款无法收回,使这个厂在使用资金上
ABC analysis is a simple and practical modern management method. It is based on the characteristics of the relevant aspects of the statistics, arrangement, divided into ABC three categories, distinguish between the key and the general, so as to achieve the most economical and most effective management. The use of ABC analysis to recover debts in financial management is an important part of achieving serialization and scientific accounting. It is unavoidable that a unit’s claims and debts arise in the course of production and operation. However, if the amount is too large and it is not cleaned up for a long time, the turnover of funds will be affected. At the end of 1986, the balance of accounts receivable of a factory reached 4.599 million yuan, and the huge amount of arrears could not be recovered, making this plant use funds.