中小企業(yè)應(yīng)收賬款管理問題調(diào)查分析-展示頁
2024-12-16 01:09本頁面
【正文】 款管理提供一些借鑒意義和幫助。s market economy, market petition has been increasingly fierce. In most of manufacturers, oversupply products are stored than the demand of sales market. The use of installment credit policy as a means to attract customers and expand sales is widely adopted by more and more manufacturers. For enterprises, the accounts receivable is a doubleedged sword. On one hand, it expands sales markets and increases profits , but on the other, it reduces the cash inflow and adds the risk of creditors39。s small and mediumsized manufacturing enterprises’ operation management. But most of small and mediumsized manufacturing enterprises are weak in the management methods of accounts receivable, seriously affecting the production and operation of enterprises’ market petitiveness. I have ever worked in QL Machinery Co., Ltd. and have had a preliminary understanding of its current situation of accounts receivable. I have found that the QL Machinery Co., Ltd. exists some shortages in the receivables management process, such as: weak receivables management concepts, nonstandard management methods and the lack of effective risk prevention. The analysis of the growth of corporate’s accounts receivable as well as the methods of strengthen the management of accounts receivable of the QL Machinery Co., Ltd. offers some help to small and mediumsized manufacturing enterprises. Key Words: Accounts receivable。 Internal control III 目 錄 1．引 言 ....................................................... 1 2．應(yīng)收賬款管理相關(guān)理論研究 ..................................... 2 應(yīng)收賬款管理的概念 ........................................ 2 應(yīng)收賬款管理的目標 ........................................ 2 中 小企業(yè)應(yīng)收賬款管理現(xiàn)狀 ............................... 2 中小企業(yè) 應(yīng)收賬款居高不下的原因分析 ...................... 3 銷售規(guī)模的擴大 ...................................... 3 銷售與收款的時 間差 .................................. 3 激烈的行業(yè)競爭 ...................................... 3 企業(yè)的信用政策 ...................................... 3 3． QL 機械有限公司應(yīng)收賬款管理的案例分析 ........................ 4 QL 機械有限公司簡介 ...................................... 4 應(yīng)收賬款管理上存在的問題 .................................. 4 應(yīng)收賬款管理問題的原因分析 ................................ 7 對客戶的管理混亂 .................................... 7 忽視信用評估管理 .................................... 7 內(nèi)部控制存在缺陷 .................................... 7 4． QL 機械有限公司應(yīng)收賬款管理對策和措施 ........................ 7 對客戶進行分類管理 ........................................ 7 制定合理的信用政策 ........................................ 8 明確應(yīng)收賬款管理的相關(guān)職責(zé) ................................ 9 加強應(yīng)收賬款催收管理 ...................................... 9 完善應(yīng)收賬款管理制度 ..................................... 10 財務(wù)部門建立多欄式明細賬 ........................... 10 對應(yīng)收賬款進行賬齡分析 ............................. 10 分析應(yīng)收賬款周轉(zhuǎn)率和平均收賬期 ..................... 10 建立應(yīng)收賬款壞賬準備制度 ........................... 10 5．結(jié)論 ........................................................ 11 參考文獻 ....................................................... 12 致 謝 ......................................................... 12 1 1． 引 言 應(yīng)收賬款是企業(yè)流動資產(chǎn)的重要組成部分，隨著企業(yè)競爭的不斷加劇，應(yīng)收賬款對企業(yè)的生存至關(guān)重要。 改革開放特別是黨的十五大以來，我國的中小企業(yè)發(fā)展迅速，在國民經(jīng)濟和社會發(fā)展中的地位和作用日益增強。 有這樣的一份數(shù)據(jù)指出， 2021年 全國工商注冊登記的中小企業(yè)占全部注冊企業(yè)總數(shù)的 99％ ， 中小企業(yè)工業(yè)總產(chǎn)值、銷售收入、實現(xiàn)利稅分別占總量的 60％、 57％和 40％；流通領(lǐng)域中小企業(yè)占全國零售網(wǎng)點的 90％以上。與大型企業(yè)相
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