工业企业的销货款回笼管理,有关企业资金周转的重要问题。上海东风有色合金厂吸取国外全面质量管理和管理会计的经验,不仅把销货款回笼管理作为经营中的重要环节,而且把QC活动运用于货款回笼管理上,取得了显著效果。销货款回笼管理应包括从接受订货合同,到产品发运和货款结算,以及对拖欠货款、拒付货款的信息反馈和处理,都要纳入货款回笼的控制状态。开展QC小组活动是个有效的管理方法。该厂的货 The withdrawal of sales and withdrawals from industrial enterprises is an important issue concerning the turnover of capital in enterprises. Shanghai Dongfeng Nonferrous Metal Alloy Factory has learned the experience of comprehensive quality management and management accounting from abroad. It has not only returned the management of sales of goods as an important part of the operation, but also applied the QC activities to the management of cash withdrawal, achieving remarkable results. The management of the withdrawal of sales of goods should include the control status of the withdrawal of goods from the acceptance of the order contract, to the delivery of the products and payment of the goods, as well as the feedback and processing of the information on the default payment and the refusal to pay the purchase price. Conducting QC group activities is an effective management method. The goods of the factory