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应收账款是企业的主要流动资产之一,对于销售方式采用赊销为主、客户群比较复杂分散的企业,应收账款的管理显得非常重要,但要管理好应收账款,客户的信用管理就是其关键环节,所以客户的信用管理直接影响应收账款规模、质量。本文结合企业在应收账款信用管理方面的实践,为类似企业提供借鉴。
Accounts receivable is one of the main liquid assets of the enterprise. For sales companies that use credit mainly and customers are more complicated and dispersed, the management of accounts receivable appears to be very important. However, the management of accounts receivable, customers Credit management is its key link, so the customer’s credit management directly affects the scale and quality of accounts receivable. In this paper, enterprises in credit receivables credit management practices for similar businesses to provide reference.