中小型企業(yè)應(yīng)收賬款的管理研究畢業(yè)論文-展示頁(yè)
2024-09-06 17:51本頁(yè)面
【正文】 he development of market economy in China, especially in small and mediumsized enterprise between most modities trading is built on the basis of mercial credit, using credit this way realization. However, the market petition is being increasingly intense， the small and mediumsized enterprise because of credit business between arising from the accounts receivable issues are being increasingly serious. In order to ensure that the small and mediumsized enterprise accounts receivable quality and quantity of recovery and capital circulation flow smoothly, strengthen the accounts receivable management bee small and mediumsized enterprise management activities more and more important problem. In this paper make a deep research for the accounts receivable management. The paper firstly introduces the research background and significance. Secondly illustrates the management of accounts receivable meaning, goal and significance. And then to small and mediumsized enterprise receivables management problems make analysis, find out the existing reasons, and put forward the suitable suggestions and strategies for small and mediumsized enterprise receivables management system by these in order to promote to the accounts receivable control and management. Through the improvement of the management of accounts receivable mechanism, to reduce the enterprise financial risk, and improve the economic benefit has the important practical significance. Key word: accounts receivable management。 control 安徽三聯(lián)學(xué)院畢業(yè)論文 I 目 錄 第一章 緒論 ......................................................... I 第二章 應(yīng)收賬款管理概述 ............................................. 2 應(yīng)收賬款的含義 ............................................... 2 應(yīng)收賬款 的特點(diǎn) ............................................... 2 應(yīng)收賬款形成的原因 ........................................... 2 第三章 我國(guó)中小型企業(yè)應(yīng)收賬款管理現(xiàn)狀分析 ........................... 4 應(yīng)收賬款管理現(xiàn)狀 ............................................. 4 賒銷比例逐年上升，應(yīng)收賬款總體水平居高不下 ............. 4 壞賬損失率高，造成企業(yè)經(jīng)營(yíng)收入虛增 ..................... 4 企業(yè)之間相互拖欠嚴(yán)重，企業(yè)流動(dòng)資金嚴(yán)重不足 ............. 4 成因分析 ................................................... 4 日常管理不規(guī)范，風(fēng)險(xiǎn)防范 意識(shí)不強(qiáng) ....................... 4 法律維權(quán)意識(shí)薄弱 ....................................... 5 信息收集能力低 ......................................... 5 目標(biāo)定位不明確 ......................................... 5 第四章 中小型企業(yè)應(yīng)收賬款管理存在的問(wèn)題 ............................. 6 在賒銷前忽視對(duì)客戶信用的調(diào)查和管理 .......................... 6 企業(yè)績(jī)效模式的不合理 ........................................ 6 企業(yè)內(nèi)部制度 的不健全 ........................................ 6 會(huì)計(jì)內(nèi)部控制的不嚴(yán)格 ........................................ 7 第五章 加強(qiáng)對(duì)中小型企業(yè)應(yīng)收賬款管理的對(duì)策 ........................... 8 建立客戶動(dòng)態(tài)資源管理系統(tǒng)，全面了解客戶的主體情況 ............. 8 建立企業(yè)內(nèi)部專門的應(yīng)收賬款管理機(jī)構(gòu) .......................... 8 完善收賬制度，建立有效的催收體系 ............................ 9 建立壞賬準(zhǔn)備金制度 ......................................... 11 第六
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