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规避应收账款风险的OPS三条线管理
引用本文:张慈宏.规避应收账款风险的OPS三条线管理[J].价值工程,2005,24(1):102-104.
作者姓名:张慈宏
作者单位:大屯煤电集团有限责任公司,江苏,沛县,221611
摘    要:管理应收账款,规避坏账风险对每一个企业都非常重要。笔者认为可以从目标管理(O)、过程管理(P)、制度管理(S)三条线同时着手,进行应收账款管理。目标是管理的方向和评判的标准;良好的过程控制可以进一步降低风险;完善的制度是有效管理的保障。三条线同时着手、三管齐下才能有效规避应收账款可能带来的风险。

关 键 词:应收账款  目标  过程  制度
文章编号:1006-4311(2005)01-0102-03

The Three-line of OPS Management to Avoid Accounts Receivable Risk
Zhang Cihong.The Three-line of OPS Management to Avoid Accounts Receivable Risk[J].Value Engineering,2005,24(1):102-104.
Authors:Zhang Cihong
Abstract:It's very important to manage accounts receivable and avoid the risk to every enterprise. The author considers that we can manage accounts receivable by three-line method of Objective management, Process management and System management. Objective is the direction and judging standard, Good process management can avoid risk and favorable system management is guarantee of effective management. Simultaneous management from the three lines can just avoid the risk of accounts receivable effectively.
Keywords:accounts receivable  objective  process  system
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