摘要
通过对应收账款形成、作用的分析,确定应收账款管理的目标,在此基础上,建立适用的应收账款管理方法,使企业能做好对应收账款的管理,减少坏账损失。
Through analysis on the formation and effect of receivables, the author sets the target of receivable management,based on which appropriate management method of receivables is set up so as to improve management of receivables and decrease loss due to bad debts.
出处
《中国井矿盐》
CAS
2006年第5期42-44,共3页
China Well and Rock Salt
关键词
应收账款
管理目标
管理方法
Receivable
target of management
management method
