属龙婚配Foreign source ：Friends of the accounting, in 2009 (30) 84 85
惩恶扬善打一云南地名Enterpri receivables management analyd
【 abstract 】 in order to meet the expanding sales and increa the competitiveness of the enterpris, reduce inventory, reduce inventory risk and management expens need, the business activities in El often created accounts receivable. Accounts receivable is the enterpri is an important, the risk is bigger liquid asts, its quality is good or bad for a business often has had a significant impact. Becau of the important account receivable, according to some accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.
【 keywords 】 receivables; The provision for; Management risk
Accounts receivable is the enterpri is an important, the risk is bigger liquid asts, its quality is good or bad for a business often has had a significant impact. The long-term diff
寇凖
icult to recover the accounts receivable existence, riously affected the enterpri. The normal production and business enterpri management costs, incread to different extent some enterpri into a financial crisis.什么菜可以生吃
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1.The role of account receivable. Expand sales, increa the competitiveness of the enterpris in the fierce market competition situation, is to promote the sales of credit is an important way. Enterpri credit is actually to provide customers with the two transactions, to customer lling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterpri sales role. New products and explore new market is more important significance.
Reduce inventory, reduce inventory risk and management costs. To the enterpri to hold finished goods inventory additional fee, warehousing costs and insurance expens; Instead, the enterpri to hold accounts receivable, you do not need the spending. Therefore, when the enterpri products inventory more for long time, generally can u
铁匠的儿子more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expens.
2.Accounts receivable in the management of the existing problems
Accounts receivable is broad, fixed number of year long. Amounts
Enterpri to accounts receivable accounting is not standard. According to the provisions of the state financial and accounting systems. Accounts receivable is accounting enterpri for lling goods or rvices to happen to purcha unit shall be recovered or accept labor unit payments. But the enterpri did not strictly according to the provisions of the accounting enterpri receivables. Cau some should not be in the project accounting money also included in the project, cau accounts receivable accounting has no reality.
The account receivable NPLS not timely, to the enterpri confirmed the appearance of virtually incread ast caud. Becau enterpri to accounts receivable slackened m
anagement, especially some enterpri also to accounts receivable as means of adjusting profit. So on the account receivable SiZhang confirmation on staying there ~ some problems. Is mainly to stay SiZhang has already formed the receivables confirm fast enough, for many years in the accounts receivable formed account long-term, ead some already can't withdraw, this provision for the provision for no provision of virtual enterpri asts, causing thickening.
Becau some of the managers and operators enterpri financial management consciousness and lack of management concept. To accounts receivable is lack of effective management and collect investigation the author feel. In Shanxi Province in the part of the province tube enterpri still exist rious planned economy of ideas, the people to the market economy can't say don't understand, also cannot say don't understand, the main thing is not starts from onelf, and in practical work is often said the much, do less. Thought is drunk on the production and business operation this center, not how to do well management finance the primacy, failed to do the business management financial management as the center. Financial management to fund manag
ement as the center. The management of funds and u only paying attention to how to borrow and spend money, not for existing resources and capital for effective configuration and mobilize. Cau enterpri produced a considerable amount of receivables, also do not actively from the Angle of strengthening management, so lots of money to clean up the long-term retention outside. Affected the enterpri normal production and operation activities and the efficient u of the funds.
3.The drawbacks of the receivable mismanagement
Reduce enterpri funds u efficiency, make enterpri profits down becau of enterpri logistics and cash flow not consistent, merchandi shipped, prescribing sales invoices. Payment is not keeping pace recovery, and sales have established, this not up recovery entry sales. Certainly will cau no cash inflow generated sales tax on profits and loss, and sales income paid and years be paid in advance. If involves span more than to sales revenue account receivable. Then can produce enterpri by current asts paid annual shareholders dividend. Enterpri for such pursuit arising from the pad surfac
e benefits and tax payment paid shareholders take up a lot of liquidity, as time pass will influence enterpri capital turnover. Which led to the enterpri actual operation situation veiled. Influence enterpri production plan and sales plan, etc, can't realize the t benefit goal.秋天的景物有哪些
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