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资金流是一个企业的血液、命脉,经金融危机洗礼之后,更多的企业已经意识到了如何确保企业资金流有序、高效、正常运行的重要性;一个企业资金流是否顺畅直接影响了到了公司能否健康永续经营,但影响资金流能否顺畅有序流动的诸多因素中应收账款的周转速度又是其中重要的一环,而ERP公司作为高新技术产业,因其自身生产特点,其应收账款在实务中呈现出其自身的特点,本文笔者结合自身在ERP公司工作经验,试图对ERP公司应收账款问题作一简析。
The capital flow is the blood and lifeline of an enterprise. After being baptized by the financial crisis, more and more enterprises have realized the importance of ensuring the orderly, efficient and normal operation of the enterprise funds. The smooth flow of an enterprise fund has directly affected the company Whether healthy and sustainable operation, but the factors that affect the smooth and orderly flow of cash flow accounts receivable turnover speed is one of the important part, and ERP as a high-tech industry, because of its own production characteristics, The accounts receivable show its own characteristics in practice. In this paper, the author combines his own experience in the ERP company, attempting to make a brief analysis of the ERP company accounts receivable.