摘要
作为中小企业信誉的重要指标之一,企业应加强对应付账款的支付及时性和规范性的管理。在现实的应付账款支付过程上,许多中小企业还是采用传统的随意性的应付账款管理模式,这已越来越不能适应新的市场经济的需要。中小企业应借助先进的信息化管理系统实行应付账款计划化管理,以提升企业信誉,降低资金成本。
As one of the important indicators of the credibility of SMEs, timeliness of payment of accounts payable and normative should be strengthen in the enterprises. In the process of the accounts payable pay ment, many SMEs are still using the traditional, arbitrary payables management model, which has been increasingly unable to meet the needs of the new market economy. SMEs should make use of advanced in formation management system to implement the payables program management to enhance the credibility of SMEs and reduce the cost of capital.
出处
《淮海工学院学报（人文社会科学版）》
2012年第16期47-49,共3页
Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
关键词
中小企业信誉
应付账款
计划化管理
credibility of SMEsl accounts payable program management
