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应收账款是企业在经营活动过程中,因赊销商品、产品、原材物料等而向客户收取的款项,是一种商业信用性质。应收账款是企业的流动资产,一般应在短期内收回,账期不超过一年。因此,本文拟从制药企业入手,结合自己多年实际工作的感受,从市场经营实际运作情况,对应收账款管理这方面进行一些分析,企业在更开放的市场竞争下,如何改进及加强应收账款的管理,提出一点意见和建议。这对于维护企业利益,完善企业的财务状况和提高企业的经济效益都具有重要意义。
Accounts receivable is the business in the course of business activities, due to the credit goods, products, raw materials, etc. to the customer charge money, is a commercial credit nature. Accounts receivable is the liquid assets of enterprises, generally should be recovered within a short period of not more than one year. Therefore, this article intends to start from the pharmaceutical companies, combined with their own experience of many years of practical work, from the actual operation of the market operation, the accounts receivable management in this regard some analysis of enterprises in a more open market competition, how to improve and strengthen the receivables Account management, put forward some comments and suggestions. This is of great significance to maintaining the interests of enterprises, improving the financial status of enterprises and improving the economic benefits of enterprises.