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在当今激烈的市场经济环境下,各个企业为了能够更多地抢占市场份额,除了依靠提高产品质量、降低价格、加强广告宣传、重视售后服务等措施之外,赊销也成为企业营销的重要手段。据调查,我国每年大约有80%以上的企业在不同程度上采取赊销方式进行销售活动。企业赊销在增加产品销量,提高企业竞争力的同时,也给企业带来了大量的应收账款,应收账款成为企业营运资金管理的一项重要内容。但是,许多企业因为盲目赊销,其应收账款居高不下,呆账和坏账比例逐年升高,企业利润下降,甚至连年亏损、经营难以继续,最终被迫破产或被重组。应收账款管理直接影响到企业营运资金的周转和经济效益,在企业营运资金管理中的地位越来越突出。企业要结合自身的实际情况、市场效益、风险及客户的信用度等,建立起一套完整的应收账款防范机制,才能从源头控制应收账款风险,防患于未然。
In today’s fierce market economic environment, in order to be able to seize more market share, all enterprises should rely on measures such as improving product quality, lowering prices, strengthening advertising, and focusing on after-sales service. Credit sales also become an important means of marketing. According to the survey, about 80% of the enterprises in our country take credit sales to varying degrees every year. Credit sales in enterprises to increase product sales and improve the competitiveness of enterprises, but also to bring a large number of accounts receivable, accounts receivable has become an important part of the working capital management. However, because of blind credit sales, many enterprises face the problem of high receivables, rising proportion of bad loans and bad debts, declining corporate profits and even losses for years, making it difficult to continue operations and eventually being forced into bankruptcy or restructuring. Accounts receivable management has a direct impact on the working capital turnover and economic efficiency, the status of the working capital management of enterprises has become increasingly prominent. Enterprises should combine their own actual conditions, market efficiency, risk and customer credit, etc., to establish a complete set of accounts receivable prevention mechanism in order to control the risk of receivables from the source, take preventive measures.