| 浅议地勘单位施工企业应收账款管理 |
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| 引用本文： | 刘华.浅议地勘单位施工企业应收账款管理[J].中国国土资源经济,2006,19(6):38-39. |
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| 作者姓名： | 刘华 |
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| 作者单位： | 青岛地质工程勘查院,山东,青岛,266071 |
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| 摘 要： | 施工企业因垫资承揽工程、发包方拖欠、向建设单位交付质保金等三种方式形成应收账款。应收账款加大了施工企业的成本和风险,应采取回避垫资工程,搞清客户信用程度,加强应收账款的管理和回收,建立应收账款坏账准备金等措施对应收账款进行管理。
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| 关 键 词： | 地勘单位 施工企业 应收账款 成本 风险 |
| 文章编号： | 1672-6995(2006)06-0038-02 |
| 修稿时间： | 2006年4月25日 |
Accounts Receivable Management in Construction Enterprises of Geological Prospecting Units |
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| LIU Hua.Accounts Receivable Management in Construction Enterprises of Geological Prospecting Units[J].Natural Resource Economics of China,2006,19(6):38-39. |
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| Authors: | LIU Hua |
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| Abstract: | Due to the following three aspects: advance capital for undertaking contracted projects,default on construction cost,pay quality assurance money to construction units,the construction enterprises have formed accounts receivable,which increase the cost and risk to construction enterprises.In respond to this,the paper provide some thoughts on finding solutions to the problems: evading the advance capital project,making sure whether the client is trustworthy or not,strengthening the management and recycle of accounts receivable and establishing capital reserves for bad account. |
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| Keywords: | geological prospecting units construction enterprises account receivable cost risk |
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