水泥工程建设企业应收账款管理现状及优化路径思考  

Current Situation and Optimization Path of Accounts Receivable Management in Cement Engineering Construction Enterprises

作　　者：郑永中[1] ZHENG Yongzhong(Tianjin Cement Industry Design&Research Institute Co.,Ltd.,Tianjin 300400,China)

机构地区：[1]天津水泥工业设计研究院有限公司,天津300400

出　　处：《水泥技术》2023年第5期47-50,共4页Cement Technology

摘　　要：当前,国内水泥行业产能过剩、需求疲软等供需矛盾凸显,市场进入下行期,水泥工程建设企业累积形成的应收账款体量大、账龄长,在企业总资产中的占比日益提高,对资产的流动性、资金使用的高效性以及生产运营的稳定性都形成了一定压力。通过阐述中国建材集团下属某水泥工程技术装备企业应收账款管理工作的意义、现状、问题、对策,向同类型企业分享实践管理经验,发挥精细化管理的有效价值,助力同类型企业提升应收账款管理水平和风险管控能力。At present,the contradiction between supply and demand of the domestic cement industry such as overcapacity and weak demand is prominent,and the market has entered the downtrend period.The accounts receivable accumulated by cement engineering construction enterprises are large in volume and long in account age,and the proportion of total assets of enterprises is increasing day by day,which has formed a certain pressure on the liquidity of assets,the efficiency of the use of funds and the stability of production and operation.Through the elaboration of the significance,current situation,problems and countermeasures of accounts receivable management of a cement engineering technology and equipment enterprise under China National Building Materials Group,practical management experience is shared with the same type of enterprises,and the effective value of fine management is given to help the same type of enterprises to improve the level of accounts receivable management and risk control.

关 键 词：应收账款 资信管理 常态管控 风险管控 精细化管理 

分 类 号：TQ172.8[化学工程—水泥工业]