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随着我国市场经济的逐步建立,企业间的竞争日益激烈,为争取客户订单,应收账款作为企业的一种商业信用和促销手段,被企业广泛采用。企业销售商品后,如果不能加强应收账款管理,及时收回货币资金,就不能维持正常的生产经营秩序,可见企业加强应收账款日常管理的重要性。本文从对客户进行认真的考察,及时而准确地了解客户的背景资料,实施应收账款的追踪分析;实施应收帐系统管理软件;建立应收账款坏账准备制度等方面就企业如何加强应收账款日常管理提出了自己的看法和建议,具有一定的参考价值。
With the gradual establishment of the market economy in our country, the competition among enterprises is becoming more and more fierce. In order to win customers’ orders, accounts receivable are widely used by enterprises as a kind of commercial credit and promotion means. After an enterprise sells its goods, if it can not strengthen the management of accounts receivable and withdraw its money funds in time, it will not be able to maintain its normal order of production and operation. This shows the importance of strengthening the day-to-day management of accounts receivables. This article from the careful examination of customers, timely and accurate understanding of the customer’s background information, the implementation of tracking analysis of accounts receivable; the implementation of accounts receivable system management software; account receivable bad debt provision system, how to strengthen the enterprise Accounts receivable daily management put forward their own views and suggestions, has a certain reference value.