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1、航运企业应收账款管理探讨(Discussiononthemanagementofaccountreceivableinshippingenterprises)DiscussiononthemanagementofaccountreceivableinshippingenterprisesDiscussiononthemanagementofaccountreceivableinshippingenterprises2009-02-0321:24:03Abstract:withtheexpansionofthescaleofenterprisede
2、velopmentandbusinessexpansion,morereceivableswillbegenerated;themorereceivables,thegreaterthechanceofbaddebtloss,thegreatertherisktheenterpriseswillbear.Therefore,wemuststrengthenthecontrolandmanagementofthecorrespondingaccountsreceivable,andacceleratetheturnoverofenterprisef
3、unds.Thecontrolandmanagementoftheaccountsreceivableofshippingenterprisesshouldaimatmaximizingthebenefitofenterprises,andonthebasisofexpandingthevolumeoftransportationenterprises,itwillstrivetorecovertheaccountsreceivableinasafeandtimelymanner.Basedontheproductionandmanagement
4、characteristicsofshippingenterprises,thispaperdiscussesthecontrolandmanagementmethodsofaccountsreceivable.Keywords:shippingenterprises;accountsreceivable;creditpolicyFirst,theshippingenterpriseaccountsreceivablecontrolShippingenterpriseisakindofspecialserviceenterprise,andith
5、asgreatriskincreditsale.Firstofall,becauseofthelimitationoftransportationtools,theservicecycleislong,anditisoneofthemainfactorsthatcausethecreditriskintoday'sfastchangingmarket.Secondly,theshippingindustryhasaconsiderablenumberofcustomersandtradingcompanyisatradingcompany,the
6、tradevolumegenerallylarger,andforcedtoengageininconsistentwiththeirownassetstradingandmarketchangegreatly,therefore,inthecreditmanagementingeneralprofessionaltradingcompanyistheriskofenterprises;andthemaincustomersoftheshippingcompanymostofthisisatradingcompany,shippingcompan
7、yriskisinevitable,butalsotheshippingenterprisesincreditriskmanagement,thebiggestriskfactors.Third,theshippingcompanytodealwithmanyforeigncompanies,duetogeographicalinformationtransmission,andotherfactorsmakethemostoftheshippingcompanynotforforeigncompaniestothecreditcondition
8、saremorein-depthunderstanding,oneofthemainfactorswhichiscausedbythec