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浅析应收账款的投资分析与管理
引用本文:王素芳.浅析应收账款的投资分析与管理[J].科技情报开发与经济,2005,15(3):233-234.
作者姓名:王素芳
作者单位:山西焦煤集团公司西山万隆化工分公司
摘    要:针对目前许多企业应收账款的拖欠现象比较普遍,企业内部在应收账款的投资和管理方面存在的众多问题,从事前、事中、事后一条龙控制出发,探讨了现代企业应如何做好应收账款的有效控制,最大限度地预防其带来的潜在的未来损失的措施。

关 键 词:应收账款  信用政策  坏账准备制度
文章编号:1005-6033(2005)03-0233-02
修稿时间:2004年10月20

Analysis and Management of the Investment of Receivable Account
WANG Su,fang.Analysis and Management of the Investment of Receivable Account[J].Sci-Tech Information Development & Economy,2005,15(3):233-234.
Authors:WANG Su  fang
Institution:WANG Su fang
Abstract:In the light of that the arrearage of the receivable account in many enterprises is a common phenomenon, and there are many problems in the investment and management of the receivable account within the enterprises. Starting from the global control, this paper probes into how the modern enterprise to make effective control of the receivable account and prevent the latent loss caused by these problems to the maximum limit.
Keywords:receivable account  credit policy  bad debt preparation system
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