浅析饭店应收账款管理存在的问题及对策  

Problems of Restaurant Accounts Receivable Management and Countermeasures

作　　者：李红[1] 

机构地区：[1]上海金融学院会计学院,上海201209

出　　处：《商业经济》2013年第21期77-78,82,共3页Business & Economy

摘　　要：饭店的信用管理体系不完善、风险意识和奖惩措施缺乏、法律意识淡泊、应收账款管理不规范、缺少专门的信用管理部门,以及对销售风险控制滞后等问题,导致了饭店应收账款坏账的形成。饭店应根据应收账款等价性、可回收性、时限性和风险性的特点,分析和评估客户的信用状况,建立管理责任落实到位制度、加强赊销手段的敏感性分析,设立信用管理部,进而有利于饭店催收逾期账款,将呆账和坏账控制在较低的水平,降低风险。Bad debts of restaurants are caused by imperfect credit management system, lack of risk awareness, incentives and legal awareness, nonstandard accounts receivable management, shortage of specialized credit management divisions, and lagging control of sales risks. Based on the characteristics of accounts receivable in terms of equivalence, retrievability, timelines and risk, restaurants should analyze and assess the customer＇s credit status, establish the system of putting accountability in place, strengthen sensitivity analysis of credit means, and build credit management divisions that help restaurant receive overdue receivables, control doubtful and bad debts at a lower level to reduce risks.

关 键 词：饭店应收账款 问题 对策 信用管理 

分 类 号：F719.3[经济管理—产业经济]