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浅谈勘测设计企业应收账款的管理
引用本文:武斌.浅谈勘测设计企业应收账款的管理[J].中国勘察设计,2009(3):26-28.
作者姓名:武斌
作者单位:北京城建勘测设计研究院有限责任公司
摘    要:不少企业销售业绩连年增长,却常常不能如期收到账款,造成资金紧张。根据某项调查,目前我国企业中应收账款已经占到流动资产的40%~45%,其中逾期一年以上的帐款又占很大比例。对于应收账款的有效管理已成为企业经营活动中日益重要的课题。

关 键 词:应收账款  赊销  管理

MANAGEMENT ON ACCOUNTS RECEIVABLE OF SURVEY & DESIGNENTERPRTSES
Abstract:Though sales growths year after year in many companies, the bill can not be paid in time and so the enterprises are usually pushed for money. According to a survey, now accounts receivable has been accounted for the liquid assets ratio of 40% -50% in china's enterprises now, of which the accounts for more than a year overdue has taken a large proportions. Therefore, efficient management on accounts receivable has become an increasingly important question.
Keywords:receivable accounts  on credit  management
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