談企業(yè)應(yīng)收賬款的管理-展示頁
2024-12-16 00:43本頁面
【正文】 risk of business enterprise, this is in need of the management to the accounts receivable with business enterprise to have an inseparable relation, as a result the business enterprise strengthens to guard against accounts receivable risk a work to seem to be is importance. How does the business enterprise strengthen the management of accounts receivable? Firstly, we should draw up and adopt necessary reputation management, secondly we should strengthen the daily management of accounts receivable, and perfect the accounts receivable manages of anization ,then we can cut down the manage cost, the opportunity cost and the bad account cost. In this way we can carry out the target of accounts receivable management. In recent years, the method of the accounts receivable bees now have a lot, for instance sell accounts receivable, make use of accounts receivable guarantee a loan etc.. Business enterprise should adopt appropriate accounts receivable of the method exploitation to carry on a margin, according to respectively circumstance ,which evade the risk that the accounts 4 receivable brings directly and availably, it can also raise a business enterprise to need quickly and low costly in the meantime of funds, strengthen the ability of accounts receivable to bee now an ability, which develop the new outlet of business enterprise margin, and speed up the funds revolve. Keywords ： Accounts receivable Reputation management Bee now 5 談企業(yè)應(yīng)收賬款的管理 前 言 應(yīng)收賬款是指企業(yè)對外銷售商品，提供勞務(wù)等所形成的尚未收回的銷售款項，是企業(yè)流動資產(chǎn)中的一個重要項目 。企業(yè)應(yīng)根據(jù)各自情況，采取適當(dāng)?shù)姆椒?利用應(yīng)收賬款進行融資 ，這樣既能 直接有效地規(guī)避應(yīng)收賬款所帶來的風(fēng)險 ，又 可以迅速、低成本地籌集到企業(yè)所需的資金， 加 強應(yīng)收賬款的變現(xiàn)能力， 開辟了企業(yè)融資的新渠道 ， 加快資金周轉(zhuǎn)。企業(yè)應(yīng)如何加強應(yīng)收賬款的管理？ 首先 應(yīng)制定并采取必要的信用管理，加強應(yīng)收賬款的日常管理， 其次 健全應(yīng)收賬款管理的組織機構(gòu) ，從而降低其管理成本，機會成本和壞賬成本，這樣才能真正 實現(xiàn)應(yīng)收賬款管理的目標(biāo) 。目錄 前言 ????????????????????????? 1 1 應(yīng)收 賬款的功能 和成本 ??????? ???????? ? 1 應(yīng)收賬款的功能 ??????????????????? 2 應(yīng)收賬款的成本 ??????????????????? 3 2 應(yīng) 收賬款的特性 和管理目標(biāo) ?????????????? 3 應(yīng)收賬款的特性 ??????????????????????? 3 應(yīng)收賬款管理 目 標(biāo) ????????????????? ? 4 3 應(yīng)收 賬款管理存在的 問題及管理不善 給企業(yè)帶來的影響 ? ? 5 目前企業(yè)應(yīng)收賬款管理中存在的問題 ? ??????? ?? 5 應(yīng)收賬款管理不善帶來的影響 ??????????? ?? 7 4 企業(yè)應(yīng)收賬款管理 措施? ?????????????? ?? 8 建立健全應(yīng)收賬款管理的 組織機構(gòu) ??????? ??? 8 信用管理????????????????????? 9 加強應(yīng)收賬款日常 理 ? ??????????????? 12 加強應(yīng)收賬款的事后 管 理 ? ?????????? ???? 13 5 應(yīng)收賬款 變 現(xiàn) ??????????????????? ? 14 應(yīng)收賬款的 變現(xiàn) 管 理 ??????????????? 14 結(jié)論?????????????????????????? 17 謝辭 ?????????????????????????? 18 參考文獻???????????????????????? 19 2 摘 要 應(yīng)收賬款在我國許多企業(yè)的資產(chǎn)中所占比重較大，尤其是在一些國有企業(yè)，應(yīng)收賬款所占的比重就更大，它的真實性和正確性會直接影響財務(wù)報表的質(zhì)量，從而影響到報表使用者對企業(yè)真實情況的了解。近幾年來，不少企業(yè)應(yīng)收賬款居高不下，嚴重影響了企業(yè)資金的正常周轉(zhuǎn)，加大了企業(yè)的經(jīng)營風(fēng)險，這 與企業(yè)缺少對應(yīng)收賬款的管理有著密不可分的關(guān)系，因而企業(yè)加強對應(yīng)收賬款風(fēng) 險的 管理工作就顯得尤為重要。 近年來 ， 應(yīng)收賬款的變現(xiàn)方法有很多，如出售應(yīng)收賬款，利用應(yīng)收賬款擔(dān)保貸款等。 關(guān)鍵詞： 應(yīng)收賬款，信用管理，變現(xiàn) 3 Abstract Accounts receivable played the important part in some business enterprises more and greatly and particularly in the our country many properties of business enterprises, the specific weight had by accounts receivable larger, its reliability and accuracy will influence the quality of financial report directly, influencing statement user
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