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近几年来,中国第二重型机械集团公司(以下简称二重)应收帐款周转率越来越低,坏帐损失出现大幅度上升,极大地影响了债权的回收,成为提高经济效益的拦路虎。因此,应收帐款管理策略已成为关系二重生存与发展的重要决策。针对二重应收帐款管理的现状,2000年成立了清欠办。通过一年的清欠工作实践,我们提出了应收帐款全程管理策略,即把应收帐款管理分为事前管理、发生控制和回收的全过程管理,制定相应的管理策略,在与
In recent years, China’s Second Heavy Machinery Group Corporation (hereinafter referred to as the double) accounts receivable turnover rate is getting lower and higher, a substantial increase in bad debt losses, which greatly affected the recovery of claims, a stumbling block to improve economic efficiency . Therefore, the management strategy of accounts receivable has become an important decision-making for the dual existence and development of the relationship. In response to the status quo of double accounts receivable management, a clearing bank was established in 2000. Through one year’s practice of clearing debts, we put forward the management strategy of accounts receivable in the whole process, that is, divide the management of accounts receivable into the whole process management of prior management, control and recovery, and formulate corresponding management strategies.