【導(dǎo)讀】企業(yè)銷售產(chǎn)品時(shí)可以采取現(xiàn)銷和賒銷兩種基本方式，雖然賒銷在強(qiáng)化企業(yè)市場(chǎng)競(jìng)爭(zhēng)能力、擴(kuò)大銷售和減少庫(kù)存方面有著其它結(jié)算方式無(wú)法比擬的優(yōu)勢(shì)，但是相對(duì)現(xiàn)銷而言，賒銷必然導(dǎo)致企業(yè)持有大量的應(yīng)收賬款，它已經(jīng)成為企業(yè)擁有的一項(xiàng)很常見(jiàn)且非常重要的資產(chǎn)，其安全與否直接影響著企業(yè)的可用資源及損益情況。因此，如何對(duì)應(yīng)收賬款進(jìn)行管理，已成為企業(yè)財(cái)務(wù)管理的重要論題。本文對(duì)公司應(yīng)收賬款管理問(wèn)題進(jìn)行了比較深入的研究。首先介紹了論文研究的意義、目的和總體思路；然后對(duì)公司應(yīng)收賬款管理存在的問(wèn)題做了剖析，找出了存在的原因，并提出了建立應(yīng)收賬款管理系統(tǒng)的建議，以促進(jìn)對(duì)應(yīng)收賬款的控制及管理。在應(yīng)收賬款收回之前，企業(yè)的這部分由應(yīng)收賬款代表的資產(chǎn)價(jià)值是存在不確定性的。應(yīng)用所學(xué)知識(shí)，對(duì)公司應(yīng)收賬款管理提出改進(jìn)對(duì)策。本課題的研究思路是從學(xué)習(xí)應(yīng)收賬款及其管理的理論著手，通過(guò)查閱文獻(xiàn)，以了解近年來(lái)應(yīng)收賬款管理方面的最新動(dòng)態(tài)。

　　

【正文】 ospects for sales, accounts receivable safe and can be further relaxation of its receivables credit policy, expand credit volume, access to greater profits, on the contrary, it should be strictly corresponding its credit policies, or different level of customer credit To make proper adjustments to ensure that enterprises get the most ine, and the possible losses to a minimum point.Enterprise accounts receivable management focus is based on the actual operation of the client39。s credibility and to formulate a reasonable business credit policy, which is the financial management of enterprises an important ponent of the enterprise is to achieve accounts receivable management purposes The formulation of policy must be reasonable strategy.Company accounts receivable solutions to problemsAccounts receivable management work to do, and should first establish a plete accounts receivable management system. Credit accounts receivable management policy is the main ponent of the system, including credit standards, credit terms and billing the three policy areas. Credit standards are panies agreed to provide mercial credit by the basic requirements. Usually the expected loss rate of bad debts as a Criterion. If the enterprises more stringent credit standards, only the credibility of good, bad debts low rate of loss of customers to give credit, reduce bad debts will be lost, reducing the opportunity cost of accounts receivable, but it may not be conducive to expanding sales and even Sales reduced the contrary, if the credit standards contributions, although it will increase sales, but a corresponding increase in bad debts and loss of the opportunity costs of accounts receivable. Credit terms refer to require users to pay for credit payment terms, including credit period, the discount period and cash discounts. Credit for the enterprise user requirements for the longest time payment, discount period is required for the users can enjoy discounts of payment in cash, cash rebate is solid in advance of the user is given the concession. Compared to provide preferential credit terms can increase sales, but will also have opportunity costs of accounts receivable, the cost of bad debts, cash discounts costs an additional burden. Billing policy is that credit terms have been violated, the enterprises to adopt the billing strategy. If panies adopt a more active policy of billing, accounts receivable may reduce costs and reduce bad debts losses, but to increase billing costs. If a more passive policy of billing, accounts receivable may increase costs and increase bad debts losses, but will reduce the cost of billing. In the development of billing policies, should be weighed against the cost and increase the collection of accounts receivable to reduce the opportunity cost of bad debts and losses of between gains and losses. The credit policy should be reasonable to credit standards and credit terms, billing policies bine to consider a prehensive change on the three sales, the opportunity cost of accounts receivable, bad debts and the cost of billing the cost impact.附 錄淺議加強(qiáng)應(yīng)收賬款的管理應(yīng)收賬款管理的目標(biāo)對(duì)于一個(gè)企業(yè)來(lái)講，應(yīng)收賬款的存在本身就是一個(gè)產(chǎn)銷的統(tǒng)一體，企業(yè)一方面想借助于它來(lái)促進(jìn)銷售，擴(kuò)大銷售收入，增強(qiáng)競(jìng)爭(zhēng)能力，同時(shí)又希望盡量避免由于應(yīng)收賬款的存在而給企業(yè)帶來(lái)的資金周轉(zhuǎn)困難、壞帳損失等弊端。如何處理和解決好這一對(duì)立又統(tǒng)一的問(wèn)題，便是企業(yè)應(yīng)收賬款管理的目標(biāo)。應(yīng)收賬款管理的目標(biāo)，是要制定科學(xué)合理的應(yīng)收賬款信用政策，并在這種信用政策所增加的銷售盈利和采用這種政策預(yù)計(jì)要擔(dān)負(fù)的成本之間做出權(quán)衡。只有當(dāng)所增加的銷售盈利超過(guò)運(yùn)用此政策所增加的成本時(shí)，才能實(shí)施和推行使用這種信用政策。同時(shí)，應(yīng)收賬款管理還包括企業(yè)未來(lái)銷售前景和市場(chǎng)情況的預(yù)測(cè)和判斷，及對(duì)應(yīng)收賬款安全性的調(diào)查。如企業(yè)銷售前景良好，應(yīng)收賬款安全性高，則可進(jìn)一步放寬其收款信用政策，擴(kuò)大賒銷量，獲取更大利潤(rùn)，相反，則應(yīng)相應(yīng)嚴(yán)格其信用政策，或?qū)Σ煌蛻舻男庞贸潭冗M(jìn)行適當(dāng)調(diào)整，確保企業(yè)獲取最大收入的情況下，又使可能的損失降到最低點(diǎn)。企業(yè)應(yīng)收賬款管理的重點(diǎn)，就是根據(jù)企業(yè)的實(shí)際經(jīng)營(yíng)情況和客戶的信譽(yù)情況制定企業(yè)合理的信用政策，這是企業(yè)財(cái)務(wù)管理的一個(gè)重要組成部分，也是企業(yè)為達(dá)到應(yīng)收賬款管理目的的必須合理制定的方針策略。公司應(yīng)收賬款問(wèn)題的解決辦法應(yīng)收賬款管理工作做的好，首先應(yīng)建立完善的應(yīng)收賬款管理制度。信用政策是應(yīng)收賬款管理制度的主要組成部分，包括信用標(biāo)準(zhǔn)、信用條件和收賬政策三個(gè)方面。信用標(biāo)準(zhǔn)是企業(yè)同意向用戶提供商業(yè)信用而提出的基本要求。通常以預(yù)期的壞賬損失率作為判別標(biāo)準(zhǔn)。如果企業(yè)的信用標(biāo)準(zhǔn)較嚴(yán)，只對(duì)信譽(yù)很好、壞賬損失率很低的用戶給與賒銷，則會(huì)減少壞賬損失，減少應(yīng)收賬款的機(jī)會(huì)成本，但這可能不利于擴(kuò)大銷售量，甚至是銷售量減少；反之，如果信用標(biāo)準(zhǔn)交款，雖然會(huì)增加銷售，但會(huì)相應(yīng)的增加壞賬損失和應(yīng)收賬款的機(jī)會(huì)成本。信用條件是指企業(yè)要求用戶支付賒銷款項(xiàng)的條件，包括信用期限、折扣期限和現(xiàn)金折扣。信用期限是企業(yè)為用戶規(guī)定的最長(zhǎng)付款時(shí)間，折扣期限是為用戶規(guī)定的可享受現(xiàn)金折扣的付款時(shí)間，現(xiàn)金折扣是在用戶提前固款是給與的優(yōu)惠。提供比較優(yōu)惠的信用條件能增加銷售量，但也會(huì)帶來(lái)應(yīng)收賬款機(jī)會(huì)成本、壞賬成本、現(xiàn)金折扣成本等額外的負(fù)擔(dān)。收賬政策是指信用條件被違反時(shí)，企業(yè)采取的收賬策略。企業(yè)如果采用較積極的收賬政策，可能會(huì)減少應(yīng)收賬款成本，減少壞賬損失，但要增加收賬成本。如果采用較消極的收賬政策，則可能會(huì)增加應(yīng)收賬款成本，增加壞賬損失，但會(huì)減少收賬費(fèi)用。在制定收賬政策時(shí)，應(yīng)權(quán)衡增加收賬費(fèi)用與減少應(yīng)收賬款機(jī)會(huì)成本和壞賬損失之間的得失。合理的信用政策應(yīng)把信用標(biāo)準(zhǔn)、信用條件、收賬政策結(jié)合起來(lái)，考慮三者的綜合變化對(duì)銷售額、應(yīng)收賬款機(jī)會(huì)成本、壞賬成本和收賬成本的影響。