浅谈应收账款的管理

应收账款是当前经济领域中的客观存在。应收账款管理是企业管理的重要组成部分。本文分事前、事中、事后三个阶段,归纳了九项应收账款的管理内容或管理原则,强调各阶段管理侧重点不同:事前阶段侧重于建章立制;事中阶段侧重于实时管控;事后阶段的管理则强调收款措施的务实和有效。

How to Manage the Receivable Account

The receivable account is common in modern econo-my.To manage it properly is important to an enterprise.The arti-cle discusses three stages,during which nine management prin-ciples can be concluded.Whereas each stage has different fo-cuses;during the first stage,the construction of the regulations should be focused on;during the second stage,the effective management;during the last stage,postmanagement,the effec-tiveness of the regulations for taking back the receivable ac-count.