企业应收账款风险管理问题研究.doc
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企业应收账款风险管理问题研究,——以xx道具设计制作有限公司为例13000字摘要 应收账款是企业重要的流动资产之一,它参与企业的生产经营活动同时也起着重要的积极作用。随着市场竞争的日趋激烈, 企业为了扩大自己在市场上的占有份额,特别是在市场处于紧缩,资金匮乏的时候,往往利用赊销的手段来进行促销,这对企业开拓新市场,销售新...
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企业应收账款风险管理问题研究
——以xx道具设计制作有限公司为例
13000字
摘要 应收账款是企业重要的流动资产之一,它参与企业的生产经营活动同时也起着重要的积极作用。随着市场竞争的日趋激烈, 企业为了扩大自己在市场上的占有份额,特别是在市场处于紧缩,资金匮乏的时候,往往利用赊销的手段来进行促销,这对企业开拓新市场,销售新产品具有非常重要的意义,随着这种销售方式的扩大,企业的销售量理所当然的得到提升,但它所造成的后果也是非常严重的,大量的应收账款成为呆账、坏账,造成了企业资金流紧缺,影响到企业发展,甚至已经成为决定企业生死存亡的关键因素。采用有力的措施,做好应收账款的风险管理,最大程度的减少损失,以保证企业生产经营的正常运行,保证企业的经济利益的提高,这是企业最急需解决的问题之一。所以企业必须对应收账款进行仔细系统的风险管理和控制。
基于此,本文拟通过阐述应收账款风险的基本理论,以上海邑通道具设计制作有限公司为例,简述该企业应收账款风险管理的现状,分析其形成原因, 提出有关加强应收账款风险管理的建议。
本文主要分为三个部分,第一部分为应收账款及其风险相关理论概述,第二部分是以上海邑通道具设计制作有限公司为例进行分析,第三部分是给出邑通公司应收账款风险管理的优化措施及对国内企业的启示。最后对全文进行总结。
关键词:应收账款,风险管理,赊销,信用
Research on Risk Management of Account Receivable
——Take Hooyigroup as An Example
Abstract:Accounts receivable is one important part of current asset in the company, it is involved in the production and operation activities and plays an important positive role. With the increasingly fierce market competition, in order to expand their share of the market share, especially when the market is tightening or enterprises are lack of funds, they often use credit means to carry out promotion, which is used to open up new markets and sell new products for businesses, with the expansion of such sales methods, sales of enterprise for granted may be raised, but the consequences it causes is very serious, a large number of debts become bad debts, and bad debts will results in the enterprise capital flow shortage, affecting the development of enterprises, and even has become a key factor in determining the survival of the enterprise. Adopt effective measures, proper risk management of accounts receivable, maximum degree of reduction of losses, in order to ensure the normal operation of production and operation, to ensure improved economic interests of enterprises, which is one of the company's most urgent problems. Therefore, Based on this, this paper by taking the basic theory of accounts receivable risk to Shanghai Hooyigroup for example, outlined the status of the enterprise risk management, accounts receivable, analyze its causes, and made their relevant recommendations to strengthen risk management of accounts receivable.
This paper is divided into three parts. the first part of the receivables is the related risks of theory, the second part is Shanghai Hooyigroup with an example of analysis, and the third part of the town is about the suggestions the company should use to optimize measures receivable risk management and Implications for domestic enterprises. Finally, we end the article with a summery .
Keywords: accounts receivable, risk management, sale on credit, credit
目 录
引 言 1
第一章 企业应收账款风险管理的理论概述 2
1.1相关概念 2
1.1.1应收账款概念 2
1.1.2应收账款风险概念 2
1.1.3应收账款风险对企业的影响 3
1.2企业应收账款风险管理的内容 4
1.2.1应收账款风险识别 4
1.2.2应收账款风险评估 5
1.2.3应收账款风险控制 5
第二章 应收账款风险管理的案例分析 6
2.1邑通公司概况 6
2.2邑通公司应收账款风险管理现状 6
2.2.1应收账款风险管理——事前评估 6
2.2.2应收账款风险管理——事中控制 7
2.2.3应收账款风险管理——事后跟踪 7
2.3邑通公司应收账款风险管理中的问题 8
2.3.1应收账款风险管理意识淡薄 8
2.3.2应收账款风险管理制度不健全 8
2.3.3缺乏对逾期应收账款的强有力的催收方法 9
2.4 邑通公司应收账款风险管理问题的成因 10
2.4.1企业外部原因 10
2.4.2邑通公司内部各方面原因 10
第三章 邑通公司应收账款风险管理的优化措施及启示 13
3.1邑通公司应收账款风险管理的优化措施 13
3.1.1建立客户管理档案对客户进行资信评价 13
3.1.2制定最佳收账政策 13
3.1.3 完善邑通公司内部奖惩机制 13
3.1.4 严格执行邑通公司应收账款内部控制制度 14
3.2从邑通公司应收账款风险管理中得到的启示 14
结 论 15
参考文献 16
致 谢 18
——以xx道具设计制作有限公司为例
13000字
摘要 应收账款是企业重要的流动资产之一,它参与企业的生产经营活动同时也起着重要的积极作用。随着市场竞争的日趋激烈, 企业为了扩大自己在市场上的占有份额,特别是在市场处于紧缩,资金匮乏的时候,往往利用赊销的手段来进行促销,这对企业开拓新市场,销售新产品具有非常重要的意义,随着这种销售方式的扩大,企业的销售量理所当然的得到提升,但它所造成的后果也是非常严重的,大量的应收账款成为呆账、坏账,造成了企业资金流紧缺,影响到企业发展,甚至已经成为决定企业生死存亡的关键因素。采用有力的措施,做好应收账款的风险管理,最大程度的减少损失,以保证企业生产经营的正常运行,保证企业的经济利益的提高,这是企业最急需解决的问题之一。所以企业必须对应收账款进行仔细系统的风险管理和控制。
基于此,本文拟通过阐述应收账款风险的基本理论,以上海邑通道具设计制作有限公司为例,简述该企业应收账款风险管理的现状,分析其形成原因, 提出有关加强应收账款风险管理的建议。
本文主要分为三个部分,第一部分为应收账款及其风险相关理论概述,第二部分是以上海邑通道具设计制作有限公司为例进行分析,第三部分是给出邑通公司应收账款风险管理的优化措施及对国内企业的启示。最后对全文进行总结。
关键词:应收账款,风险管理,赊销,信用
Research on Risk Management of Account Receivable
——Take Hooyigroup as An Example
Abstract:Accounts receivable is one important part of current asset in the company, it is involved in the production and operation activities and plays an important positive role. With the increasingly fierce market competition, in order to expand their share of the market share, especially when the market is tightening or enterprises are lack of funds, they often use credit means to carry out promotion, which is used to open up new markets and sell new products for businesses, with the expansion of such sales methods, sales of enterprise for granted may be raised, but the consequences it causes is very serious, a large number of debts become bad debts, and bad debts will results in the enterprise capital flow shortage, affecting the development of enterprises, and even has become a key factor in determining the survival of the enterprise. Adopt effective measures, proper risk management of accounts receivable, maximum degree of reduction of losses, in order to ensure the normal operation of production and operation, to ensure improved economic interests of enterprises, which is one of the company's most urgent problems. Therefore, Based on this, this paper by taking the basic theory of accounts receivable risk to Shanghai Hooyigroup for example, outlined the status of the enterprise risk management, accounts receivable, analyze its causes, and made their relevant recommendations to strengthen risk management of accounts receivable.
This paper is divided into three parts. the first part of the receivables is the related risks of theory, the second part is Shanghai Hooyigroup with an example of analysis, and the third part of the town is about the suggestions the company should use to optimize measures receivable risk management and Implications for domestic enterprises. Finally, we end the article with a summery .
Keywords: accounts receivable, risk management, sale on credit, credit
目 录
引 言 1
第一章 企业应收账款风险管理的理论概述 2
1.1相关概念 2
1.1.1应收账款概念 2
1.1.2应收账款风险概念 2
1.1.3应收账款风险对企业的影响 3
1.2企业应收账款风险管理的内容 4
1.2.1应收账款风险识别 4
1.2.2应收账款风险评估 5
1.2.3应收账款风险控制 5
第二章 应收账款风险管理的案例分析 6
2.1邑通公司概况 6
2.2邑通公司应收账款风险管理现状 6
2.2.1应收账款风险管理——事前评估 6
2.2.2应收账款风险管理——事中控制 7
2.2.3应收账款风险管理——事后跟踪 7
2.3邑通公司应收账款风险管理中的问题 8
2.3.1应收账款风险管理意识淡薄 8
2.3.2应收账款风险管理制度不健全 8
2.3.3缺乏对逾期应收账款的强有力的催收方法 9
2.4 邑通公司应收账款风险管理问题的成因 10
2.4.1企业外部原因 10
2.4.2邑通公司内部各方面原因 10
第三章 邑通公司应收账款风险管理的优化措施及启示 13
3.1邑通公司应收账款风险管理的优化措施 13
3.1.1建立客户管理档案对客户进行资信评价 13
3.1.2制定最佳收账政策 13
3.1.3 完善邑通公司内部奖惩机制 13
3.1.4 严格执行邑通公司应收账款内部控制制度 14
3.2从邑通公司应收账款风险管理中得到的启示 14
结 论 15
参考文献 16
致 谢 18