淺議企業(yè)應收賬款的管理(已修改)
2025-05-30 05:39 本頁面
【正文】 高等教育自學考試畢業(yè)論文封面 市地：濟南市 2021 年 3 月 1 日 專 業(yè) 會計 姓 名 聯(lián)系電話 準考證號 012711500001 通訊地址 濟南市歷城區(qū)經(jīng)十東路 31699 號山東青年政治學院 郵 編 250103 論文題目 淺議企業(yè)應收賬款的管理 論文頁數(shù) 15 指導教師 指導教師評估 簽 名 評 審 意 見 簽 名 答辯評估 簽 名 畢業(yè)考核成績 主考院校簽章 年 月 日 淺議企業(yè)應收賬款的管理 摘要 在市場經(jīng)濟條件下，存在著激烈的市場競爭，企業(yè)為了搶先占領(lǐng)市場、擴大銷售可能采取賒銷方式，得以增加銷售收入，致使形成應收賬款，即債權(quán)成立的開始，到銷售貨款的的收回或者作為壞賬準備處理結(jié)束，企業(yè)采用系統(tǒng)的方法和科學的手段，對應收賬款回收的全過程被稱為應收賬款的管理。其目的是保證應收賬款及時足額的收回，降低和避免信用風險。所以應收賬款的收回，減少壞賬損失是企業(yè)應收賬款管理的一項重要內(nèi)容。應收賬款是企業(yè)對外賒銷商品、材料、提 供勞務(wù)等影響購貨方或者接受勞務(wù)的單位收取的款項，是企業(yè)為了促進銷售和減少存貨從而增加盈利而向購買者進行的投資。應收賬款管理的好壞直接影響到企業(yè)營運資金周轉(zhuǎn)和經(jīng)濟效益，同時它也是信用管理的重要組成部分，所以對應收賬款的管理已成為企業(yè)經(jīng)濟活動中極其重要的問題。 【 關(guān)鍵詞】 ： 應收賬款管理；應收賬款；信用管理 1 ABSTRACT Under the condition of market economy, there is a fierce market petition, enterprises in order to occupy the market, expand sales may take credit, to increase sales revenue, resulting in the formation of accounts receivable, the creditor39。s rights established began to recover, sales or as bad account preparation processing end, enterprises to adopt scientific methods and systems means, accounts receivable recovery of the whole process is called the management of accounts receivable. Its purpose is to ensure that the account receivable timely and full recovery, reduce and avoid the credit risk. So the recovery of accounts receivable, reduce the loss of bad is the enterprise should be an important content of accounts receivable management. Accounts receivable is the enterprise39。s credit products, materials, providing services such as effect of buyer or accept the services of the unit received the money, is the enterprise in order to promote sales and reduce inventory and increase profit to the buyers for investment. Accounts receivable management directly affect the enterprise working capital turnover and economic benefits, at the same time, it is also an important part of credit management, so the management of accounts receivable has bee an extremely important problem in the economic activities of the enterprise. 【 Keywords】 : management of accounts receivable, accounts receivable, credit management 目 錄 .............................................. 1 應收帳款的特點 ............................................... 1 應收賬款的功能 ............................................... 2 ................................................ 3 ........................ 3 發(fā)生應收賬款的主要原因 ....................................... 3 管理不善的弊端 ...............................................
環(huán)評公示相關(guān)推薦
鄂ICP備17016276號-1