论文部分内容阅读
应收账款是企业在销售产品的过程中由于发生赊销而形成的对购买单位的债权关系。在市场竞争日益激烈、增本减利不断加大的情况下,企业要得以生存和发展,除了在商品质量、服务、价格等方面努力外,赊销也就成为促销的必要手段之一。但过多的赊销又会造成资金积压,一方面影响企业资金周转,另一方面由于应收账款的增大又加大了企业坏账损失的风险。因此,加强对应收账款的管理不仅是企业持续生存的保障,更是增强市场竞争能力的关键。本文就应收账款的形成原因、危害性、解决对策,谈几点认识,供同行指正。一、应收账款的形成原因1.适应市场竞争的需要在激烈的市场竞争情况下,企业除了自身产品
Accounts receivable is the business unit in the sale of products due to the occurrence of credit and the formation of claims on the purchase unit. In the increasingly fierce market competition, increasing profits and losses continue to increase under the circumstances, companies have to survive and develop, in addition to product quality, service, price and other efforts, credit sales will become one of the necessary means of promotion. However, too much credit will cause backlog of funds, on the one hand affect the enterprise cash flow, on the other hand due to the increase of accounts receivable and increase the risk of corporate losses. Therefore, to strengthen the management of accounts receivable is not only the guarantee for the survival of enterprises, but also the key to enhancing market competitiveness. In this paper, accounts receivable formation reasons, harmfulness, countermeasures, talk about a few understanding, for colleague correct. First, the reasons for the formation of accounts receivable 1. To adapt to the needs of market competition In the fierce market competition, companies in addition to their own products