应收账款是因赊销而产生的,赊销对于强化市场竞争地位、扩大销售、节约存货资金占用等方面,有着其他结算方式无法比拟的优势,但同时也会造成资金成本和管理费用的增加,形成大量坏账。因此,分析应收账款增长原因,采取有效的管理措施,就成为企业控制应收账款的关键。 Accounts receivable is generated due to credit sales. Credit sales has advantages that other settlement methods can not match in terms of strengthening market competition, expanding sales and saving the inventory funds. At the same time, capital costs and administrative expenses will also increase, A large number of bad debts. Therefore, the analysis of the reasons for the growth of accounts receivable, to take effective management measures, enterprises have become the key control accounts receivable.