應(yīng)收賬款管理英文文獻(xiàn)

1、應(yīng)收賬款管理英文文獻(xiàn)應(yīng)收賬款管理Management of Account ReceivableAccounts Receivable Management Best PracticesJohn G. SalekISBN: 978-0-471-71654-9Hardcover224 pagesJuly 2005Wiley List Price: US $64.00Praise for Accounts Receivable Management Best Practices"An excellent reference tool on how to manage the accoun

2、tsreceivable 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 improve cash flow and reduce bad debt loss." Michael E. Beaulieu, Senior Vice President, Finance Cardinal Health"Rather than simply explain

3、ing how to get the greatest return froman 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 isn't just fo

4、r credit and collection professionals who often spend more time cleaning 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- cas

5、h cycle." David Schmidt, Principal, A2 Resources Coauthor of Power Collecting: Automation for Effective Asset Management"Enhancing a company's competitive profile is all about giving enough customers the right product, at the right price, at the right time. This author's real-world

6、 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

7、 The Financial Executives Consulting Group, LLC"I have worked with John Salek since 1992, both as his client and asa project manager working with his organization. His knowledge of receivables management . . . the technology, the processes, and the formula for success . . . are unsurpassed in t

8、he 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

9、 smallbusiness owners." Steve Kozack, Credit Manager Lennox Hearth Products"Written by an author who has been in the trenches and cites actualexamples. This is not written in theory, butfrom practice." Milt Dardis, Collection Consultant Dardis & AssociatesAbstract: Account receiva

10、ble is the fund that should be receivedfrom the purchasing or labor hiring entity for anenterprise s 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 anunavoidable bus

11、iness behavior, which may be treated 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

12、to make the difficulties in ente rprise s capital turnover.Those hard situations even made the employees can t get their full pay of the salary. By analysis of the cause and the advantages and disadvantages of it, this article introduced some way of how to minimize the Account receivable.關(guān)鍵詞 key wor

13、ds: 應(yīng)收賬款 Account receivable; 工程施工 Engineering construction; 合同管理 The managementof contracts摘 要 : 應(yīng)收賬款是企業(yè)因銷(xiāo)售商品、產(chǎn)品、提供勞務(wù)等，應(yīng)向購(gòu)貨單位或勞務(wù) 單位收取的款項(xiàng)。在市場(chǎng)經(jīng)濟(jì)條件下利用自身的商業(yè)信用，施舍勞務(wù)是不可避免的商業(yè)行為，通過(guò)先施舍勞務(wù)可使企業(yè)更多地承攬業(yè)務(wù)、擴(kuò)大市場(chǎng)份額，是企業(yè)提高市場(chǎng)占有率的必要手段。但是近年來(lái)由于市場(chǎng)經(jīng)濟(jì)體制及工程管理和工程施工過(guò)程中的種種原因，造成應(yīng)收賬款迅速膨脹，逐年增加，致使企業(yè)資金周轉(zhuǎn)困難，甚至連工資都難以正常發(fā)放。本文分析了應(yīng)收賬款形成的原因及利

14、弊，提出了如何減少應(yīng)收賬款的途徑。關(guān)鍵詞 : 應(yīng)收賬款 ; 工程施工 ; 合同管理參考資料 :市場(chǎng)營(yíng)銷(xiāo)學(xué)是一門(mén)主要研究如何為產(chǎn)品找到最適宜的目標(biāo)市場(chǎng)，以及如何盡可能挖掘并開(kāi)拓目標(biāo)市場(chǎng)的學(xué)科。使產(chǎn)品通過(guò)市場(chǎng)為企業(yè)帶來(lái)最大效益，則正是市場(chǎng)營(yíng)銷(xiāo)的目的所在。市場(chǎng)營(yíng)銷(xiāo)學(xué)不僅僅意味著營(yíng)銷(xiāo)本身，也意味著“以顧客為出發(fā)點(diǎn)”的理念，這個(gè)理念應(yīng)該在每種產(chǎn)品從構(gòu)想到售后服務(wù)的整個(gè)過(guò)程中得意貫徹。因此我認(rèn)為，在市場(chǎng)經(jīng)濟(jì)中，市場(chǎng)營(yíng)銷(xiāo)的參與是全方位的，也是不可或缺的。我認(rèn)為以下三點(diǎn)是市場(chǎng)營(yíng)銷(xiāo)的關(guān)鍵一 . 針對(duì)性 區(qū)分不同消費(fèi)群體的，是不同的需求。只有通過(guò)研究市場(chǎng)，找到最需要當(dāng)前產(chǎn)品的消費(fèi)者群體即目標(biāo)市場(chǎng)，才能實(shí)現(xiàn)產(chǎn)品的最

15、大價(jià)值。而如果在研究市場(chǎng)的過(guò)程中發(fā)現(xiàn)某一未被滿(mǎn)足需求的消費(fèi)群體，甚至預(yù)測(cè)出社會(huì)發(fā)展可能帶來(lái)的某些新需求，有針對(duì)性地提早進(jìn)行新產(chǎn)品的研發(fā)，更能為企業(yè)帶來(lái)巨大的收益。在保證了產(chǎn)品的針對(duì)性后，營(yíng)銷(xiāo)手段的針對(duì)性同樣必不可少。根據(jù)不同消費(fèi)群體不同的心理需求，制定有針對(duì)性的營(yíng)銷(xiāo)計(jì)劃，可以取得事半功倍的效果。二 .; 差異性 差異，決定消費(fèi)者選擇。這里差異性并不等于事實(shí)上產(chǎn)品本身的差異性，而是在消費(fèi)者對(duì)各種產(chǎn)品認(rèn)知上的差異性。如果營(yíng)銷(xiāo)能敏感地抓住產(chǎn)品與市場(chǎng)上同類(lèi)或相似產(chǎn)品相比所具有的優(yōu)勢(shì)、特點(diǎn)、不可替代性、甚至僅僅是差異本身，將可以很好的吸引目標(biāo)市場(chǎng)。當(dāng)然，如何區(qū)別于市場(chǎng)上比比皆是的，已讓消費(fèi)者感到麻木的營(yíng)銷(xiāo)方式，快速準(zhǔn)確地吸引目標(biāo)市場(chǎng)的注意力并達(dá)到良好效果，也是市場(chǎng)營(yíng)銷(xiāo)研究的一個(gè)重點(diǎn)。三 .; 創(chuàng)新性 如果一種產(chǎn)品要長(zhǎng)期投放市場(chǎng)，我認(rèn)為這一點(diǎn)尤其重要。營(yíng)銷(xiāo)手段的創(chuàng)新固然重要，但在長(zhǎng)期的市場(chǎng)競(jìng)爭(zhēng)中，如果產(chǎn)品能夠在保持原先優(yōu)勢(shì)的前提下，不斷地彌補(bǔ)原先的弱點(diǎn)，增加更多吸引消費(fèi)者的因素，營(yíng)銷(xiāo)自然可以常做常新，并