應(yīng)收賬款管理畢業(yè)論文正稿(已修改)
2025-07-01 02:32 本頁(yè)面
【正文】 .. .. .. ..內(nèi)蒙古財(cái)經(jīng)大學(xué)雙學(xué)位畢業(yè)論文應(yīng)收款項(xiàng)管理研究——基于內(nèi)蒙古某某集團(tuán)股份有限公司案例研究 作 者 高 小 小 學(xué) 院 會(huì)計(jì)學(xué)院（經(jīng)濟(jì)學(xué)院） 專(zhuān) 業(yè) 會(huì) 計(jì) 學(xué)（經(jīng)濟(jì)學(xué)） 年 級(jí) 2010級(jí) 學(xué) 號(hào) 1010101010 指導(dǎo)教師 王 帥 導(dǎo)師職稱 教 授 內(nèi) 容 提 要應(yīng)收賬款是企業(yè)在生產(chǎn)經(jīng)營(yíng)過(guò)程中因?qū)ν怃N(xiāo)售產(chǎn)品、材料、供應(yīng)勞務(wù)等而應(yīng)向購(gòu)貨或接受勞務(wù)單位收取的款項(xiàng)。應(yīng)收賬款管理是企業(yè)運(yùn)營(yíng)資本管理的重要組成部分，及時(shí)收回應(yīng)收賬款，不僅可以增強(qiáng)企業(yè)的短期償債能力和營(yíng)運(yùn)能力，也能反映出企業(yè)在應(yīng)收賬款管理方面的效率。市場(chǎng)經(jīng)濟(jì)條件下，賒銷(xiāo)是企業(yè)之間實(shí)現(xiàn)商品交易的重要途徑，是市場(chǎng)上一種重要的促銷(xiāo)手段。但隨著信用銷(xiāo)售的增加，應(yīng)收賬款也隨之增加。若不對(duì)應(yīng)收賬款實(shí)施有效的控制和管理，勢(shì)必會(huì)導(dǎo)致應(yīng)收賬款居高不下、壞賬損失增加、管理成本增加、經(jīng)營(yíng)利潤(rùn)下降、資金周轉(zhuǎn)不暢、財(cái)務(wù)風(fēng)險(xiǎn)劇增的狀況，進(jìn)而影響企業(yè)穩(wěn)定健康發(fā)展。應(yīng)收賬款管理的目標(biāo)是足額、按時(shí)收回賬款，最小化持有應(yīng)收賬款的成本，最大化應(yīng)收賬款的收益。因此，如何加強(qiáng)應(yīng)收賬款管理，是當(dāng)前企業(yè)管理者面對(duì)的重要課題。本文主要分析了內(nèi)蒙古某某集團(tuán)股份有限公司應(yīng)收賬款管理現(xiàn)狀、可能存在的問(wèn)題及產(chǎn)生的原因，并提出解決的對(duì)策。關(guān)鍵詞：應(yīng)收賬款 信用 應(yīng)收賬款管理 Abstract Accounts receivable is the enterprise in the production process for foreign sales of products, materials, labor and supply should receive money collected labor units to purchase or. Accounts receivable management is an important part of enterprise capital management, the timely recovery of accounts receivable, not only can enhance the enterprise shortterm debt paying ability and operation ability, can reflect the enterprise accounts receivable management should be efficiency. Under the condition of market economy, credit is an important way to realize the mercial transactions between enterprises, is an important means of promotion on the market. But with the increase in credit sales, accounts receivable increased. If the accounts receivable control and management effectively, this will lead to high accounts receivable, increased bad debt losses, increased management costs, operating profit decline, poor cash flow, financial risk increases, affect the stable and healthy development of enterprises. The account receivable management goal is full, the timely recovery of accounts receivable, accounts receivable to minimize the holding cost, maximizing the profit of accounts receivable. Therefore, how to strengthen the management of accounts receivable, is important topic which the current enterprise managers face. This paper mainly analyzes the Inner Mongolia Jinyu group Limited by Share
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