公司应收账款管理现状及问题分析.doc
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公司应收账款管理现状及问题分析,我自己的毕业论文，有实例阐述，确保原创，仅在本站独家提交19000字 摘要 商品与劳务的赊销,已成为当代经济的基本特征。应收账款的形成增加了企业风险。因此,企业必须加强应收账款的管理。正确衡量信用成本和信用风险,合理确定信用政策,把应收账款形成的呆、坏账损失减少到最低限度,以实现企业价值最大化。企业拥有合理的...
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我自己的毕业论文，有实例阐述，确保原创，仅在本站独家提交
19000字
摘 要
商品与劳务的赊销,已成为当代经济的基本特征。应收账款的形成增加了企业风险。因此,企业必须加强应收账款的管理。正确衡量信用成本和信用风险,合理确定信用政策,把应收账款形成的呆、坏账损失减少到最低限度,以实现企业价值最大化。企业拥有合理的应收账款是必要的,但是企业如果拥有数量太多，金额太大的应收账款会占用企业的资金,增加企业潜在的风险,影响企业正常的生产经营活动.企业缺乏商业信用意识等问题时，就会影响到企业正常营运， 所以企业有必要采取措施加强对应收账款的管理。
哈尔滨xx工量具有限公司的应收账款款项比例大，问题多，应收账款管理问题突出。本文采用了多种研究方式在企业的各方面反映了xx公司应收账款管理的问题，并在问题基础上提出了制度上与政策上的解决方案，通过本文的研究希望可以改善xx公司的应收账款管理问题。
关键词 应收账款管理 信用政策 收账政策
Abstract
Credit has become the basic features of the modern economy. Accounts receivable form increased risk of enterprise. Therefore, the enterprise must strengthen the management of accounts. To measure credit cost and risk correctly, reasonably ascertain credit policy, the formation of stay, accounts receivable to minimize bad debts loss, in order to realize the maximization of enterprise value. Enterprise has reasonable account receivable is necessary, but if you have too much, number of enterprises of accounts receivable amount is too big, can increase the capital enterprise business potential risks, influence enterprise normal production and operation activities of commercial credit consciousness. Enterprises such problems, will affect the normal operation enterprise, so enterprises should take measures to strengthen the management of accounts receivable.
Harbin ZhongYu-tool-LTD receivable money, more questions, accounts receivable management problems. Using a variety of research methods in all aspects of enterprise ZhongYu reflects the company accounts receivable management problems, and puts forward problems on the basis of the policy and system solutions, through this study can improve the company hopes ZhongYu receivable management issues.
Key words Receivables Management Credit Policy
Collecting Policy
目 录
摘 要 I
Abstract II
第1章 绪论 1
1.1 研究背景 1
1.2 国内外研究现状 2
1.2.1国外研究现状 2
1.2.2国内研究现状 3
1.3 研究意义 3
1.4 研究方法 4
第2章 应收账款管理的理论概述 5
2.1 应收账款管理的相关概况 5
2.2.1应收账款概况 5
2.2.2应收账款管理的概况 5
第3章 xx公司应收账款管理的现状及问题分析 8
3.1 公司简介 8
3.2 xx公司应收账款管理现状分析 9
3.2.1xx公司的效益分析 9
3.2.2xx公司的应收账款数据分析 10
3.2.3xx公司坏账损失分析 12
3.3 xx公司应收账款管理存在问题 14
3.3.1缺乏时间管理系统性 14
3.3.2客户选择缺乏原则性 15
3.3.3赊销决策缺乏科学性 15
3.3.3信用政策制定缺乏灵活性 16
3.3.4应收账款管理缺乏制度性 16
第4章 xx公司应收账款问题的应对对策 18
4.1 健全应收账款管理的制度 18
4.1.1健全内部审计制度 18
4.1.2加强内部控制制度 19
4.1.3 建立健全客户资信管理制度 20
4.2 建立有效的信用政策 21
4.2.1xx公司制定信用标准 21
4.2.2 xx公司制定信用条件 22
4.2.3 xx公司制定最佳收账政策 22
4.3 企业的管理及其他方面措施 23
4.3.1加强应收账款日常管理工作 23
4.3.2 加强xx公司人员管理素质教育 23
4.3.3 债务重组及出售债权 24
结 论 25
致 谢 26
参考文献 27
附 录
Contents
Abstract I
Abstract II
Chapter1Introduction 1
1.1 Research Background 1
1.2 Research status 2
1.2.1 Research Abroad 2
1.2.2 Domestic Research 2
1.3 Research Meaning 3
1.4 Research Approach 3
Chapter2Introduction to the theory of the management of accounts receivable 5
2.1 Related accounts receivable management overview 5
2.2.1 Accounts Receivable Overview 5
2.2.2 Receivables Management Overview 5
Chapter3ZhongYu company accounts receivable management present situation and problem analysis 8
3.1 Company profile 8
3.2 ZhongYu company accounts receivable management status 8
3.2.1 Benefit Analysis Of Zhong Yu 8
3.2.2 Accounts receivable data analysis Of Zhong Yu 10
3.2.3 Analysis of bad debt losses Of Zhong Yu 12
3.3 Receivables management problems Of Zhong Yu 13
3.3.1 Lack of time management system 13
3.3.2 Customers select lack of principle 13
3.3.3 Credit the lack of scientific decision-making 14
3.3.3 Lack of flexibility in credit policy 14
3.3.4 Lack of systematic management of accounts receivable 15
Chapter4ZhongYu company accounts receivable problem ountermeasures………………………………………………………….....17
4.1 Perfect the management of accounts receivable system 17
4.1.1 Sound internal audit system 17
4.1.2 Strengthen the internal control system 17
4.1.3 Establish and improve customer credit manaagment
system…..
19000字
摘 要
商品与劳务的赊销,已成为当代经济的基本特征。应收账款的形成增加了企业风险。因此,企业必须加强应收账款的管理。正确衡量信用成本和信用风险,合理确定信用政策,把应收账款形成的呆、坏账损失减少到最低限度,以实现企业价值最大化。企业拥有合理的应收账款是必要的,但是企业如果拥有数量太多，金额太大的应收账款会占用企业的资金,增加企业潜在的风险,影响企业正常的生产经营活动.企业缺乏商业信用意识等问题时，就会影响到企业正常营运， 所以企业有必要采取措施加强对应收账款的管理。
哈尔滨xx工量具有限公司的应收账款款项比例大，问题多，应收账款管理问题突出。本文采用了多种研究方式在企业的各方面反映了xx公司应收账款管理的问题，并在问题基础上提出了制度上与政策上的解决方案，通过本文的研究希望可以改善xx公司的应收账款管理问题。
关键词 应收账款管理 信用政策 收账政策
Abstract
Credit has become the basic features of the modern economy. Accounts receivable form increased risk of enterprise. Therefore, the enterprise must strengthen the management of accounts. To measure credit cost and risk correctly, reasonably ascertain credit policy, the formation of stay, accounts receivable to minimize bad debts loss, in order to realize the maximization of enterprise value. Enterprise has reasonable account receivable is necessary, but if you have too much, number of enterprises of accounts receivable amount is too big, can increase the capital enterprise business potential risks, influence enterprise normal production and operation activities of commercial credit consciousness. Enterprises such problems, will affect the normal operation enterprise, so enterprises should take measures to strengthen the management of accounts receivable.
Harbin ZhongYu-tool-LTD receivable money, more questions, accounts receivable management problems. Using a variety of research methods in all aspects of enterprise ZhongYu reflects the company accounts receivable management problems, and puts forward problems on the basis of the policy and system solutions, through this study can improve the company hopes ZhongYu receivable management issues.
Key words Receivables Management Credit Policy
Collecting Policy
目 录
摘 要 I
Abstract II
第1章 绪论 1
1.1 研究背景 1
1.2 国内外研究现状 2
1.2.1国外研究现状 2
1.2.2国内研究现状 3
1.3 研究意义 3
1.4 研究方法 4
第2章 应收账款管理的理论概述 5
2.1 应收账款管理的相关概况 5
2.2.1应收账款概况 5
2.2.2应收账款管理的概况 5
第3章 xx公司应收账款管理的现状及问题分析 8
3.1 公司简介 8
3.2 xx公司应收账款管理现状分析 9
3.2.1xx公司的效益分析 9
3.2.2xx公司的应收账款数据分析 10
3.2.3xx公司坏账损失分析 12
3.3 xx公司应收账款管理存在问题 14
3.3.1缺乏时间管理系统性 14
3.3.2客户选择缺乏原则性 15
3.3.3赊销决策缺乏科学性 15
3.3.3信用政策制定缺乏灵活性 16
3.3.4应收账款管理缺乏制度性 16
第4章 xx公司应收账款问题的应对对策 18
4.1 健全应收账款管理的制度 18
4.1.1健全内部审计制度 18
4.1.2加强内部控制制度 19
4.1.3 建立健全客户资信管理制度 20
4.2 建立有效的信用政策 21
4.2.1xx公司制定信用标准 21
4.2.2 xx公司制定信用条件 22
4.2.3 xx公司制定最佳收账政策 22
4.3 企业的管理及其他方面措施 23
4.3.1加强应收账款日常管理工作 23
4.3.2 加强xx公司人员管理素质教育 23
4.3.3 债务重组及出售债权 24
结 论 25
致 谢 26
参考文献 27
附 录
Contents
Abstract I
Abstract II
Chapter1Introduction 1
1.1 Research Background 1
1.2 Research status 2
1.2.1 Research Abroad 2
1.2.2 Domestic Research 2
1.3 Research Meaning 3
1.4 Research Approach 3
Chapter2Introduction to the theory of the management of accounts receivable 5
2.1 Related accounts receivable management overview 5
2.2.1 Accounts Receivable Overview 5
2.2.2 Receivables Management Overview 5
Chapter3ZhongYu company accounts receivable management present situation and problem analysis 8
3.1 Company profile 8
3.2 ZhongYu company accounts receivable management status 8
3.2.1 Benefit Analysis Of Zhong Yu 8
3.2.2 Accounts receivable data analysis Of Zhong Yu 10
3.2.3 Analysis of bad debt losses Of Zhong Yu 12
3.3 Receivables management problems Of Zhong Yu 13
3.3.1 Lack of time management system 13
3.3.2 Customers select lack of principle 13
3.3.3 Credit the lack of scientific decision-making 14
3.3.3 Lack of flexibility in credit policy 14
3.3.4 Lack of systematic management of accounts receivable 15
Chapter4ZhongYu company accounts receivable problem ountermeasures………………………………………………………….....17
4.1 Perfect the management of accounts receivable system 17
4.1.1 Sound internal audit system 17
4.1.2 Strengthen the internal control system 17
4.1.3 Establish and improve customer credit manaagment
system…..
