對企業(yè)應(yīng)收賬款管理問題的研究-展示頁
2025-02-19 08:59本頁面
【正文】 ent is important one annulus. With the increasingly fierce market petition, the enterprise as a profit for the purpose of economic anizations, in order to expand sales of the products to improve product petition ability and market share and ultimately, increase of the profits of the business, in addition to improve product quality and price concessions with the routine method, application of many mercial credit sales promotion, make credit transaction mode gradually replace the traditional way to trade, enterprise accounts receivable produce bee this paper, the present enterprise receivables existing problems and the causes were analyzed, and based on enterprise receivables running process before, during and after the event, the three stages to prevent and control measures were put forward. Keywords: accounts receivable。伴隨著市場競爭日趨激烈，企業(yè)作為以盈利為目的的經(jīng)濟(jì)組織，為了擴(kuò)大產(chǎn)品銷售量，提高產(chǎn)品的競爭能力和市場占有率，最終增加企業(yè)的利潤，除了提高產(chǎn)品質(zhì)量和價(jià)格優(yōu)惠等常規(guī)手段外，大量運(yùn)用商業(yè)信用促銷，使得信用交易方式逐步取代傳統(tǒng)交易方式，企業(yè)應(yīng)收賬款的產(chǎn)生成為必然。 I，企業(yè)信用銷售方式的被廣泛采用，應(yīng)收賬款在企業(yè)的流動資產(chǎn)中占有越來越重要的地位。而如何在合理規(guī)避應(yīng)收賬款風(fēng)險(xiǎn)的同時(shí)利用信用銷售擴(kuò)大企業(yè)的有效利潤成為決定企業(yè)發(fā)展的重要一環(huán)。本文對現(xiàn)階段企業(yè)應(yīng)收賬款存在的問題及形 成的原因進(jìn)行分析，并在此基礎(chǔ)上針對企業(yè)應(yīng)收賬款運(yùn)行過程的事前、事中、事后三個(gè)階段分別提出防范與控制措施。 mercial credit。countermeasure III 目 錄 一、緒 論 ........................................................... 1 （一）研究背景 及 意義 ............................................... 1 （二）國內(nèi)外研究現(xiàn)狀 ............................................... 1 （三）研究 思路與方法 ............................................... 3 二、 應(yīng)收賬款理論概述 .............................................. 4 （一）應(yīng)收賬款理論 ................................................. 4 （二）應(yīng)收賬款的概念 ............................................... 4 （三）應(yīng)收賬款形成的原因 ........................................... 4 （四）應(yīng)收賬款的成本 ............................................... 5 （五）應(yīng)收賬款對企業(yè)經(jīng)營 的 影響 ..................................... 5 三、企業(yè)應(yīng)收賬款管理存在的問題及原因 ............................... 6 （一）企業(yè)應(yīng)收賬款管理存在的問題 ................................ 6 1. 企業(yè)內(nèi)部激勵機(jī)制不健全 .......................................... 6 2. 企業(yè)對應(yīng)收賬款缺乏動態(tài)追蹤分析 .................................. 6 3. 企業(yè)對賬不及時(shí) .................................................. 7 4. 企業(yè)的收賬方法不科學(xué) ............................................ 7 5. 法制維權(quán)意識薄弱 ................................................ 7 （二）企業(yè)應(yīng)收 賬款管理問題存在的原因 ............................... 7 四、應(yīng)收賬款管理的對策 ............................................. 8 （一）事前控制 ...................................................... 8 ......................................... 8 2. 建立科學(xué)的信用評價(jià)體系 .......................................... 8 ................................
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