应收账款动态管控

• 作 者: 刘晓翠
• 机 构: 上海国资,
• 出 处: 上海国资
• 发表日期: 2004年期
• 关键词: 企业流动资产 账款管理 营运资金 制造类企业 风险管控 考核指标 财务部门 公司财务 应收账款风险 风险控制

只有将应收账款的风险管控与相关责任人的考核指标挂钩,才能真正落实应收账款的全流程管理应收账款是企业在销售产品、商品、提供劳务等过程中,向客户收取的款项和代垫的费用。作为企业流动资产的重要组成部分,应收账款管理直接影响企业营运资金的周转和经济效益。近两年来,应收账款回款难一直是困扰企业,尤其是制造类企业的

Only by linking the risk control of accounts receivable with the assessment indicators of the relevant responsible persons can we truly implement the whole process of accounts receivable. Receivables are the amount that a company collects from customers in the process of selling products, commodities, providing labor services, etc. The money and the cost of the pad. As an important part of the enterprise's current assets, accounts receivable management directly affects the working capital turnover and economic benefits. In the past two years, it has been difficult for enterprises to pay back the accounts receivable, especially manufacturing enterprises