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随着现代社会的不断发展,制造企业之间的竞争越来越激烈。促使制造企业在实现其远大发展目标的过程中,需要不断思索如何降低商品库存,减少不必要的成本损失。制造企业与顾客之间的账务赊销业务致使企业账目应收账款数目增加,在账面应收账款数目过多的情况下可能致使制造企业发展道路受到阻碍。以下,本文就制造企业应收账款的风管控制与管理问题进行分析,提出了几点关于加强制造企业应收账款风险管理的建议。
With the continuous development of modern society, the competition among manufacturers is getting more and more fierce. Promote manufacturing enterprises in achieving its ambitious development goals in the process, need to continue to ponder how to reduce inventory of goods, reduce unnecessary costs. The account receivables business between manufacturing enterprises and customers has led to an increase in the number of accounts receivable in the enterprise accounts. If there are too many accounts receivable, the development path of the manufacturing enterprises may be hindered. In the following, this paper analyzes the control and management of air duct for manufacturing accounts receivable, and puts forward some suggestions on how to strengthen the risk management of accounts receivable of manufacturing enterprises.