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一个企业从市场份额的占有率和开发新产品、新市场的立场出发,可以合理地运用产品赊销去拓展市场、试销新产品。但是,此时企业应收帐款的风险程度也随之增大。本文拟结合本企业的一些实践就建立企业内部控制机制和运用财务控制来加强应收帐款的管理,谈点意见。一、应收帐款状况恶化是不少企业因内部管理机制不善而引起的笔者认为企业不良应收帐款的形成主因内部管理机制不善引起的,有这样几种情况:1.某些企业或企业经营者,为追求承包期内的产值和销售收入的最大化,不顾
An enterprise from the market share and the development of new products, new market position, we can reasonably use the product credit to expand the market, test marketing new products. However, the risk of corporate accounts receivable also increased at this time. This article intends to combine some of the practice of the enterprise on the establishment of internal control mechanisms and the use of financial controls to strengthen the management of accounts receivable, talk about opinions. First, the deterioration of accounts receivable is that many companies due to poor internal management mechanism caused by the author that the formation of bad corporate accounts receivable due to the internal management mechanism is not good, there are several situations: 1. Some companies or Business operators, in pursuit of the contract period to maximize the output value and sales revenue, regardless