应收帐款是指因出售商品或劳务,进而对顾客所发生的债权,且该债权且尚未接受任何形式的书面承诺,是企业一项重要的流动资产。应收帐款作为企业一种营销策略,运用得当可以增加产品销量,提高利润;运用不当则会大量占用企业流动资金,甚至出现呆帐、坏帐,给企业造成损失。本文对运用应收帐款这种营销策略的利弊进行了分析,同时对如何加强应收帐款管理进行了探讨。 Accounts receivable refers to claims arising from the sale of goods or services to customers, and the claims have not yet accepted any form of written commitment, is an important corporate liquidity. Accounts receivable as a business marketing strategy, the use of appropriate sales can increase product sales and increase profits; improper use of large amounts of liquidity will occupy the business, and even bad debts, bad debts, to the business losses. This article analyzes the pros and cons of using the marketing strategy of accounts receivable, and discusses how to strengthen the management of accounts receivable.