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建筑企业集团应收款项和存货占资过高,将降低企业资金周转速度和资产质量,加重企业经营成本,增加资产负债率,严重的甚至会引起企业支付危机,导致企业资金链断裂。因此,重视建筑企业集团清收清欠管理,顺利实现应收款项和存货向现金流转变,是当前建筑企业面临的重要工作。本文从企业内部管理角度出发,探讨如何建立一套建筑企业事前防范、事中动态管控、事后补救的清收清欠管控体系。
The overconsumption of receivables and inventories by construction enterprise groups will reduce the capital turnover rate and asset quality of enterprises, increase the operating costs of enterprises and increase the debt-to-asset ratio. Seriously, they may even cause the enterprises to pay for the crisis and lead to the breaking of the capital chain of enterprises. Therefore, it is an important work facing the current construction enterprises to attach importance to the clearing and settlement management of construction enterprise groups, to smoothly realize the change of accounts receivable and inventory to cash flow. This article from the perspective of internal management, to explore how to establish a set of architectural enterprises in advance prevention, dynamic management control, after-recovery remedy clearing and settlement management and control system.