应收账款管理英文文献

1、应收账款管理 Management of Account Receivable http:/www.gov.ns.ca/tpb/manuals/PDF/200/20801-06.pdf Accounts Receivable Management Best Practices John G. Salek ISBN: 978-0-471-71654-9 Hardcover 224 pages July 2005 Wiley List Price: US $64.00 Praise for Accounts Receivable Management Best Practices An excellent reference tool on how to manage the accounts receivable process for any company. The use of real-life examples makes the concepts easy to understand. I recommend the book to anyone who wants to i

2、mprove cash flow and reduce bad debt loss. Michael E. Beaulieu, Senior Vice President, Finance Cardinal Health Rather than simply explaining how to get the greatest return from an investment in accounts receivable, John G. Salek reveals how companies shoot themselves in the foot when management sets policies and procedures without consideration of the impact on cash flow. Accounts Receivable Management Best Practices isnt just for credit and collection professionals who often spend more time cle

3、aning up process errors and other corporate garbage, instead of managing risk. It should be required reading for C-level executives, the sales staff, operations managers, and anybody else whose job impacts the order-to-cash cycle. David Schmidt, Principal, A2 Resources Coauthor of Power Collecting: Automation for Effective Asset Management Enhancing a companys competitive profile is all about giving enough customers the right product, at the right price, at the right time. This authors real-worl

4、d approach to accomplishing this goal through the prism of receivables management makes this book a must-read for those companies looking to make their mark as an organization that cares about its customers as well as their own need to produce financial results. Bruce C. Lynn, Managing Director The Financial Executives Consulting Group, LLC I have worked with John Salek since 1992, both as his client and as a project manager working with his organization. His knowledge of receivables management

5、. . . the technology, the processes, and the formula for success . . . are unsurpassed in the field. Stephen L. Watts, Manager, Global Receivables (retired) General Electric Medical Systems Mr. Salek has written a masterpiece on the intricacies and management of the accounts receivable portfolio. I would recommend this book to CFOs, controllers, treasurers, credit managers, and small business owners. Steve Kozack, Credit Manager Lennox Hearth Products Written by an author who has been in the tre

6、nches and cites actual examples. This is not written in theory, but from practice. Milt Dardis, Collection Consultant Dardis & Associates - Abstract: Account receivable is the fund that should be received from the purchasing or labor hiring entity for an enterprises sale of its commodities or products as well as its providing of labor service. Under the circumstances of market economy, using its credit standing to exert the labor benefaction is an unavoidable business behavior, which may be trea

7、ted as a major method for enterprises to enlarge its business and raise its market share. However, by the influences of marketplace economic system and project management as well as engineering construction, the Account receivable increases rapidly year by year, so as to make the difficulties in enterprises capital turnover. Those hard situations even made the employees cant get their full pay of the salary. By analysis of the cause and the advantages and disadvantages of it, this article introd

8、uced some way of how to minimize the Account receivable. 关键词key words：应收账款Account receivable；工程施工Engineering construction；合同管理The management of contracts 摘 要：应收账款是企业因销售商品、产品、提供劳务等，应向购货单位或劳务单位收取的款项。在市场经济条件下利用自身的商业信用，施舍劳务是不可避免的商业行为，通过先施舍劳务可使企业更多地承揽业务、扩大市场份额，是企业提高市场占有率的必要手段。但是近年来由于市场经济体制及工程管理和工程施工过程中的种种原因，造成应收账款迅速膨胀，逐年增加，致使企业资金周转困难，甚至连工资都难以正常发放。本文分析了应收账款形成的原因及利弊，提出了如何减少应收账款的途径。 关键词：应收账款；工程施工；合同管理 参考资料：http:/ 区分不同消费群体的，是不同的需求。只有通过研究市场，找到最需要当前产品的消费者群体即目标市场，才能实现产品的最大价值。而如果在研究市场的过程中发现某一未被满足需求的消费群体，甚至预测

9、出社会发展可能带来的某些新需求，有针对性地提早进行新产品的研发，更能为企业带来巨大的收益。在保证了产品的针对性后，营销手段的针对性同样必不可少。根据不同消费群体不同的心理需求，制定有针对性的营销计划，可以取得事半功倍的效果。二.;差异性 差异，决定消费者选择。这里差异性并不等于事实上产品本身的差异性，而是在消费者对各种产品认知上的差异性。如果营销能敏感地抓住产品与市场上同类或相似产品相比所具有的优势、特点、不可替代性、甚至仅仅是差异本身，将可以很好的吸引目标市场。当然，如何区别于市场上比比皆是的，已让消费者感到麻木的营销方式，快速准确地吸引目标市场的注意力并达到良好效果，也是市场营销研究的一个重点。三.;创新性 如果一种产品要长期投放市场，我认为这一点尤其重要。营销手段的创新固然重要，但在长期的市场竞争中，如果产品能够在保持原先优势的前提下，不断地弥补原先的弱点，增加更多吸引消费者的因素，营销自然可以常做常新，并且会得到更广阔的发挥空间。可以看出，只有在掌握市场趋势的前提下，注重产品质量的根基上，营销才能发挥其最大的效用。在市场营销中，市场、产品、营销是不可分割的，而针对性、差异性、创新性也应当被时刻谨记。市场营销是一门紧密联系实际的，因此我觉得在学习市场营销的过程中，深厚的政治经济学、管理学、社会学的知识，扎实的数学功底自然必不可少，沟通能力、表达能力、以及

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