哈尔滨xx房地产公司应收账款设计毕业论文.doc
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哈尔滨xx房地产公司应收账款设计毕业论文,摘要企业信用销售和应收账款产生是市场经济发展的必然要求。应收账款的持有规模和持有时间对企业持续经营和发展具有重要的意义。目前，我国大部分企业应收账款管理意识比较淡漠，管理方式比较单一。许多企业因应收账款管理不善导致现金流紧张，甚至陷入财务危机。如何对企业应收账款进行事前、事中和事后监控是应收账款研究的重点。我国企业应收...
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摘 要
企业信用销售和应收账款产生是市场经济发展的必然要求。应收账款的持有规模和持有时间对企业持续经营和发展具有重要的意义。目前，我国大部分企业应收账款管理意识比较淡漠，管理方式比较单一。许多企业因应收账款管理不善导致现金流紧张，甚至陷入财务危机。如何对企业应收账款进行事前、事中和事后监控是应收账款研究的重点。我国企业应收账款管理经过多年的探索和研究，至今仍然缺乏系统化的解决方案，而且我国社会信用环境的好坏是影响企业应收账款管理的根本要素。对于那些持有应收账款规模较大而且资金紧张的企业，控制应收账款的规模和利用应收账款进行融资可以缓解企业资金需求的压力，提高资金使用效率和效益。
近年来，哈尔滨xx房地产公司销售规模逐年扩大，销售收入逐年增加，但应收账款也随之大幅增加，巨额应收账款的存在已经成为制约公司发展的重要“瓶颈”。本文从哈尔滨xx房地产公司的实际情况出发，通过对公司应收账款管理中存在的主要问题进行分析，提出了加强应收账款管理的建议，从事前防范、事中控制到事后处理二个环节，构建全方位、全过程和全员参与的应收账款管理体系。通过本文的研究，为哈尔滨xx房地产公司加强应收账款管理，提高应收账款管理水平和资金利用效率，减少坏账损失，降低财务风险，提供了切实可行的解决问题的方法和途径。
本文不仅分析了哈尔滨xx房地产公司应收账款管理现状，并且还指出该公司应收账款管理存在的主要问题，并对引发问题产生的内部和外部原因进行了分析。进而本文针对哈尔滨xx房地产公司应收账款管理中存在的问题提出了一些建议和具体解决方案;最后本文概括了哈尔滨xx房地产公司应收账款管理的成效。
关键词: 应收账款 账龄分析 应收账款的质量分析
ABSTRACT
Enterprise credit sales and accounts receivable produces is the inevitable requirement of market economy development. Accounts receivable to hold time holding scale and sustainable business and development enterprises has important significance. At present, most of our enterprise receivables management consciousness comparison is more onefold glance, management mode. Many enterprises respond to accept receivable mismanagement led to cash flow nervous, even into a financial crisis. How to enterprise receivables to advance, course and afterwards monitoring is the focus of research account receivable. Our country enterprise receivables management after years of exploration and research, still lack of systematic solutions, and our social credit environment quality is influencing the enterprise the management of accounts receivable fundamental factors. For those who hold accounts receivable larger scale and the enterprise, the control of funds by the scope of the account receivable and accounts receivable financing channel can relieve enterprise financing needs pressure, increasing the service efficiency of funds and benefits.
In recent years, Harbin iron hair real estate company sales scale enlarged, and sales income increase year by year, but accounts receivable also increased substantially, huge accounts receivable existence has become the important restriction company development "bottleneck". This article from real estate company of Harbin iron hair of the actual conditions, to the company accounts receivable management through the main problems existing in the analysis, some Suggestions to strengthen the management of accounts receivable, prevent and course control on the event handling two link, to construct comprehensive, process and full participation of receivables management system. Through this paper studies, the real estate company of Harbin iron hair to strengthen management, improving the account receivable account receivable management level and funds utilization efficiency, reduce the loss of bad, reduce financial risk, and provides a feasible method and way to solve the problem.
This article not only analyses the Harbin iron hair real estate company accounts receivable management status, and also points out that the company accounts receivable management, and the main problems of problems to trigger the internal and external causes are analyzed. Then this paper Harbin iron hair real estate company accounts receivable the problems existing in the management, puts forward some Suggestions and concrete solution; Finally, this paper summarized the Harbin iron hair real estate company accounts receivable management effectiveness.
Keywords：Accounts receivable Aging analysis Qualitative analysis of accounts receivable
目 录
摘 要 I
ABSTRACT II
第1章 绪 论 1
1.1选题背景 1
1.2 国内外研究现状 1
1.2.1国内研究现状 1
1.2.2 国外研究现状 2
1.3 研究的目的及意义 2
第2章 应收账款的理论概述 4
2.1 应收账款的概念 4
2.2 应收账款的内容 4
2.3 应收账款形成的根本原因 4
2.3.1良性生产循环的条件 4
2.3.2应收账款形成的原因 5
2.4 应收账款管理的方法 6
2.4.1用以物易物的方式解决应收账款 6
2.4.2用销售百分比法管理应收账款 7
2.4.3用担保与反担保的方式来解决应收账款问题 7
2.4.4通过调整产品结构来解决应收账款问题 8
2.5 应收账款管理应该注意的问题 8
第3章 哈尔滨xx房地产公司应收账款问题及原因分析 10
3.1哈尔滨xx房地产公司简介 10
3.2 哈尔滨xx公司财务状况 11
3.3哈尔滨xx公司应收账款的账龄分析 12
3.4哈尔滨xx房..
企业信用销售和应收账款产生是市场经济发展的必然要求。应收账款的持有规模和持有时间对企业持续经营和发展具有重要的意义。目前，我国大部分企业应收账款管理意识比较淡漠，管理方式比较单一。许多企业因应收账款管理不善导致现金流紧张，甚至陷入财务危机。如何对企业应收账款进行事前、事中和事后监控是应收账款研究的重点。我国企业应收账款管理经过多年的探索和研究，至今仍然缺乏系统化的解决方案，而且我国社会信用环境的好坏是影响企业应收账款管理的根本要素。对于那些持有应收账款规模较大而且资金紧张的企业，控制应收账款的规模和利用应收账款进行融资可以缓解企业资金需求的压力，提高资金使用效率和效益。
近年来，哈尔滨xx房地产公司销售规模逐年扩大，销售收入逐年增加，但应收账款也随之大幅增加，巨额应收账款的存在已经成为制约公司发展的重要“瓶颈”。本文从哈尔滨xx房地产公司的实际情况出发，通过对公司应收账款管理中存在的主要问题进行分析，提出了加强应收账款管理的建议，从事前防范、事中控制到事后处理二个环节，构建全方位、全过程和全员参与的应收账款管理体系。通过本文的研究，为哈尔滨xx房地产公司加强应收账款管理，提高应收账款管理水平和资金利用效率，减少坏账损失，降低财务风险，提供了切实可行的解决问题的方法和途径。
本文不仅分析了哈尔滨xx房地产公司应收账款管理现状，并且还指出该公司应收账款管理存在的主要问题，并对引发问题产生的内部和外部原因进行了分析。进而本文针对哈尔滨xx房地产公司应收账款管理中存在的问题提出了一些建议和具体解决方案;最后本文概括了哈尔滨xx房地产公司应收账款管理的成效。
关键词: 应收账款 账龄分析 应收账款的质量分析
ABSTRACT
Enterprise credit sales and accounts receivable produces is the inevitable requirement of market economy development. Accounts receivable to hold time holding scale and sustainable business and development enterprises has important significance. At present, most of our enterprise receivables management consciousness comparison is more onefold glance, management mode. Many enterprises respond to accept receivable mismanagement led to cash flow nervous, even into a financial crisis. How to enterprise receivables to advance, course and afterwards monitoring is the focus of research account receivable. Our country enterprise receivables management after years of exploration and research, still lack of systematic solutions, and our social credit environment quality is influencing the enterprise the management of accounts receivable fundamental factors. For those who hold accounts receivable larger scale and the enterprise, the control of funds by the scope of the account receivable and accounts receivable financing channel can relieve enterprise financing needs pressure, increasing the service efficiency of funds and benefits.
In recent years, Harbin iron hair real estate company sales scale enlarged, and sales income increase year by year, but accounts receivable also increased substantially, huge accounts receivable existence has become the important restriction company development "bottleneck". This article from real estate company of Harbin iron hair of the actual conditions, to the company accounts receivable management through the main problems existing in the analysis, some Suggestions to strengthen the management of accounts receivable, prevent and course control on the event handling two link, to construct comprehensive, process and full participation of receivables management system. Through this paper studies, the real estate company of Harbin iron hair to strengthen management, improving the account receivable account receivable management level and funds utilization efficiency, reduce the loss of bad, reduce financial risk, and provides a feasible method and way to solve the problem.
This article not only analyses the Harbin iron hair real estate company accounts receivable management status, and also points out that the company accounts receivable management, and the main problems of problems to trigger the internal and external causes are analyzed. Then this paper Harbin iron hair real estate company accounts receivable the problems existing in the management, puts forward some Suggestions and concrete solution; Finally, this paper summarized the Harbin iron hair real estate company accounts receivable management effectiveness.
Keywords：Accounts receivable Aging analysis Qualitative analysis of accounts receivable
目 录
摘 要 I
ABSTRACT II
第1章 绪 论 1
1.1选题背景 1
1.2 国内外研究现状 1
1.2.1国内研究现状 1
1.2.2 国外研究现状 2
1.3 研究的目的及意义 2
第2章 应收账款的理论概述 4
2.1 应收账款的概念 4
2.2 应收账款的内容 4
2.3 应收账款形成的根本原因 4
2.3.1良性生产循环的条件 4
2.3.2应收账款形成的原因 5
2.4 应收账款管理的方法 6
2.4.1用以物易物的方式解决应收账款 6
2.4.2用销售百分比法管理应收账款 7
2.4.3用担保与反担保的方式来解决应收账款问题 7
2.4.4通过调整产品结构来解决应收账款问题 8
2.5 应收账款管理应该注意的问题 8
第3章 哈尔滨xx房地产公司应收账款问题及原因分析 10
3.1哈尔滨xx房地产公司简介 10
3.2 哈尔滨xx公司财务状况 11
3.3哈尔滨xx公司应收账款的账龄分析 12
3.4哈尔滨xx房..
