浅谈应收帐款管理工作

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2.1应收帐款对于企业经营活动的影响······························3

2.2应收帐款产生的原因··········································3

2.3应收帐款管理的策略··········································4

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内 容 摘 要

在市场经济条件下，企业为了生存和发展，抢先占领市场，扩大自己产品的销售规模和市场的占有份额，千方百计地开展促销活动，采取赊销方式，增加销售收入，致使形成应收帐款。应收帐款金额增长过快，坏帐损失也会日益增多，会给企业的正常生产经营活动造成严重影响，制约企业的正常生产和发展。如何科学合理地运用好赊销政策、管理好应收帐款，是所有企业面临的实际问题。本文从应收帐款形成的原因着手，得出科学管理应收帐款的策略：建立一个自上而下，逐级渗透，分工明确，责任到人，定期考核，奖惩分明，及时汇总，反馈迅速的应收帐款信用管理体系；在此基础上，通过对客户的资产状况、财务状况、经营能力、以往业务记录、企业信誉等进行深入调查，评定其信用等级，确定其信用额度；对于现有应收帐款，采用预警机制、当事人责任制等加强管理，对于逾期应收帐款，及时进行债权质量评估，采取具体分析，灵活的处理方案，以达到减少坏帐，企业利益最大化的管理目标。