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货款回收是销售公司的主要工作之一,本文从应收账款管理的意义,发展现状,及存在的问题进行探讨,提出了应收账款管理的建议。总的认为要管理好应收账款从以下八个方面进行,建立专门的信用管理机构;完善企业内部控制,加强监督;对于逾期应收账款应该加大追款力度或者债务重组;建立客户管理档案对客户进行资信评价;制定最佳收账政策;建立坏账准备金制度,提高企业承担坏账风险的能力;利用现代金融手段,多方面、多渠道清收货款;加大清欠力度,利用法律武器依法保护企业权益。
The collection of the loan is one of the main tasks of the sales company. This article discusses the significance, development status and existing problems of the management of the receivable account, and puts forward the suggestions on the management of the receivable account. The general view that to manage accounts receivable from the following eight aspects, the establishment of specialized credit management agencies; improve internal control and strengthen supervision; for overdue accounts receivable should increase the recovery or debt restructuring; the establishment of customers Management files to customers credit rating; to develop the best collection policy; the establishment of a bad debt reserve system to improve the ability of enterprises to bear the risk of bad debts; the use of modern financial instruments, multi-faceted, multi-channel collection of payments; increase debt clearance, Legal weapons protect the rights and interests of enterprises according to law.