管理观察
管理觀察
관리관찰
MANAGEMENT OBSERVER
2015年
11期
158-160
,共3页
集团公司%应收账款%回收
集糰公司%應收賬款%迴收
집단공사%응수장관%회수
Group%Accounts receivable%Recovery
安全持续发展是企业生存的前提，应收账款占用企业周转资金，如管理不善，直接威胁企业生存安全。目前，许多企业因未对应收账款采取有效的事前、事中和事后控制，导致企业的资金紧张，甚至陷入财务危机。本文从应收账款的性质和产生原因入手，探索了以财务数据为基础对应收账款进行监控、跟踪和反馈的管理模式，为应收账款管理提供有益借鉴。
安全持續髮展是企業生存的前提，應收賬款佔用企業週轉資金，如管理不善，直接威脅企業生存安全。目前，許多企業因未對應收賬款採取有效的事前、事中和事後控製，導緻企業的資金緊張，甚至陷入財務危機。本文從應收賬款的性質和產生原因入手，探索瞭以財務數據為基礎對應收賬款進行鑑控、跟蹤和反饋的管理模式，為應收賬款管理提供有益藉鑒。
안전지속발전시기업생존적전제，응수장관점용기업주전자금，여관리불선，직접위협기업생존안전。목전，허다기업인미대응수장관채취유효적사전、사중화사후공제，도치기업적자금긴장，심지함입재무위궤。본문종응수장관적성질화산생원인입수，탐색료이재무수거위기출대응수장관진행감공、근종화반궤적관리모식，위응수장관관리제공유익차감。
Safety and sustainable development is the prerequisite for the survival of enterprises, should occupy the enterprise working capital accounts receivable, if not well managed, direct threat to the survival of enterprise safety. At present, many companies failing to take effective accounts receivable prior, during and after control, leading to tension enterprise funds, even in the financial crisis. This article from the nature and causes of the receivable account, exploration on the basis of the financial data on accounts receivable monitoring,tracking and feedback management mode, to provide a useful reference for the management of accounts receivable.
