[雙語(yǔ)翻譯]會(huì)計(jì)專(zhuān)業(yè)外文翻譯—應(yīng)收賬款管理——全球化條件下的重要任務(wù)（原文）

1、 International Journal of Sciences: Basic and Applied Research (IJSBAR) ISSN 2307-4531 (Print accounts receivable; management; financial reports; liquidity. --------------------------------------------------------------

2、---------- * Corresponding author. International Journal of Sciences: Basic and Applied Research (IJSBAR)(2016) Volume 27, No 1, pp 88-94 90 profitable, although its realization seems successful, it will be badly refle

3、cted in performances of the enterprise. The enterprise of high performances focuses its team, interdependence of its members, as well as the continuity of business advancement [3]. The human factor should be increasingl

4、y expressed. The focus must be brought to the consumer and all must be adapted to his needs in the enterprise business. It is not a matter of dead capital or products any more, but of consumers. In contemporary condition

5、s, fast reaction to changes in the environment disregarding that they come from consumers, competition or any other factor, are a very important factor of competitiveness. Today, the enterprises must understand and diffe

6、rently treat, than they used to do it, the changes in technology development because of the changes of business concepts [4]. Today, to survive it is enough to do what yesterday was a condition for successful business. C

7、hanges are a consequence of globalization, new technologies, restructuring the employed and then changes at than labor market. Successful enterprises are those that are capable to make changes in the environment by their

8、 innovations. The enterprises, the so-called lean lines are characterized by market orientation, orientation to the consumer, fast introduction of innovations, importance of business results and integral quality control.

9、 The integral business process can be realized only with capable and target oriented associated and rational work organization and appropriate technology [5]. In lean management, the organization segmentation creates org

10、anizational structures, which: ? Show the complete profiles of responsibilities and tasks (integration of functions) and self-controlled work fields (self-organization), and which are ? Decentralized, clear, and orie

11、nted to the consumer. The strategy of segmentation has relatively autonomous units. In essence the aim is to get closer to the consumer, as well as to fulfill the consumer’s needs as much as possible and to optimize the

12、use of resources. The Japanese companies follow (especially in research and development) the strategies of sharing risk and costs through cooperative and partner relationship with their consumers and suppliers. The conti

13、nual process of improvement “KAIZEN”, i.e. the culture of quality, is the strict process orientation of the Japanese production system, orientation to the consumer, i.e. the strict orientation to the consumers’ needs, ne

14、w orientation of cost accounting through Target Costing and the process cost accounting are, among other things, the important components of lean management [6]. The term “KAIZEN” in Japanese means a change to the better

15、 and, in the broader sense, a continual process of improvement. Understanding the quality is focused to the enterprises. Having in mind the world of consumers and their needs, makes expected benefits bigger in this centu

16、ry. A continual improvement of the universal quality leads to an increasing capability of the enterprises. The most important criterion of the whole working quality and the central element of the Japanese management is a

17、n orientation to the consumer and the consumer satisfaction. The process orientation leads to the concentration to the consumer’s needs (both internal and external). In the KAIZEN enterprise, the energy is invested in th