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赊销是属于信用买卖,通过信用销售,能够扩大产成品销路,增加销售收入,企业的竞争能力得到提高;同时信用销售也使企业应收账款大量产生,信用成本增加。H公司是一家高新技术生产型企业,目前正处于高速发展阶段。随着海内外市场的不断扩展,产品销量不断加大,公司收入增加,但应收账款也逐年攀升,应收账款管理问题日益重要。本文结合H公司近五年应收账款管理的实际,对H公司应收账款做了应收账款质量分析,这与国内外很多关于应收账款管理从失败的案例寻找失败原因从而提出管理的措施不一样。
Credit sales belong to the sale of credit. Through credit sales, sales of finished products can be expanded to increase sales revenue, and the competitiveness of enterprises is improved. Meanwhile, credit sales also make a great deal of corporate accounts receivable and the credit costs increase. H company is a high-tech manufacturing enterprises, is currently in rapid development stage. With the continuous expansion of the markets both at home and abroad, the sales volume of products has been constantly increasing, and the revenue of the Company has increased. However, the accounts receivable have also risen year by year. The management of accounts receivable is becoming more and more important. In this paper, H Company accounts receivable management in recent years, the actual conduct of accounts receivable H company accounts receivable quality analysis, which with many domestic and foreign accounts receivable management failure from the case to find the reasons Proposed management measures are not the same.