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加强应收帐款管理,提高经济效益
引用本文:白宝娟. 加强应收帐款管理,提高经济效益[J]. 沈阳工程学院学报(社会科学版), 2013, 0(4): 508-510
作者姓名:白宝娟
作者单位:辽宁省优抚医院财务科,辽宁沈阳110021
摘    要:应收账款是企业为扩大销售,实行信用销售而形成的.应收账款管理的好坏直接影响企业营运资金的周转与经济效益.因此企业应加强应收帐款的管理,分析应收帐款存在风险,制定防范措施,最大限度地降低应收帐款风险,提高企业的效益.

关 键 词:应收帐款  原因  防范措施

Study on Strengthening the Management and Promoting Economic Benefits
BAI Bao-juan. Study on Strengthening the Management and Promoting Economic Benefits[J]. Journal of Shenyang Institute of Engineering:Social Sciences, 2013, 0(4): 508-510
Authors:BAI Bao-juan
Affiliation:BAI Bao-juan ( Office of Finance ; Liaoning Province Preferential Treatment Hospital, Shenyang11002], China)
Abstract:Receivable Accounts is formed for the expansion of sales and credit sales. The management of receivable accounts directly affects the enterprise' capital turnover and economic benefits. Therefore, enterprises should strengthen the management of receivable accounts, analysizes the risk of receivable account, formulates the preventive measures, and minimizes the account receivable risk to improve the efficiency of enterprises.
Keywords:receivable accounts  cause  preventive measures
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