文档介绍：图书分类号:
密级:
毕业论文
企业应收账款管理研究
——以杭州星软科技有限公司为例
RESEARCH ON THE MANAGEMENT OF ACCOUNTS RECEIVABLE OF ENTERPRISES: FOCUSING ON HANGZHOU STAR SOFT TECHNOLOGY Co., LTD
学生姓名
许媛炜
班级
07财管(3)
学号
20071512104
学院名称
管理学院
专业名称
财务管理
指导教师
曹晓芳
2011年
5月
14日
摘要
应收账款管理是企业资金管理的重要组成部分,关系企业的现金流量和再生产的资金需要,拥有完善的应收账款管理体制对企业的发展有着重大影响。市场竞争已十分激烈,而很多企业处于劣势,为了扩大销售,纷纷采用赊销产品的促销方式,使得企业应收账款不断攀升,企业风险不断增大。因此如何对应收账款进行管理,已成为企业财务管理的重要论题。
本文共分为四个部分,第一部分阐述了论文研究的背景、目的和意义。第二部分阐述了企业应收账款的理论,包括应收账款的定义、特点、功能及应收账款管理对企业生产经营的影响等等。在上述理论的基础上,第三部分则分析了我国企业应收账款管理的现状,揭示了当前企业应收账款管理存在的问题及原因,并针对问题提出了相关建议。第四部分,以杭州星软科技有限公司为例分析了该公司应收账款的管理现状,应收账款管理存在的问题,并提出了解决的措施,以促进对应收账款的控制及管理。
关键词应收账款;应收账款管理;问题;措施
Abstract
Accounts receivable management is an important part of the management of funds,relation with the cash flow of capital need,have improved the accounts receivable system is very important to small and medium-sized enterprises’ in pharmacy is furious,many small and medium-sized enterprises at a expand sales of products all take the promotion way that make the enterprises accounts receivable rising,though enterprise risk how to manage account receivable of receivable of enterprises,already e the important proposition of business administration.
This thesis is divided into four sections:the first part of the study describes the background,purpose and enterprises gradually e the backbone in our country,more and more corporations rapid the same time,the quality of accounts receivable and there have aslo been some reinforce management of accounts receivable,against corporation’s financial risk in business have e increasingly important second part,tell the accounts receivable’s theory of small and medium-sized enterprises,including the definition of accounts receivable,functions and the theoretical basis,the third section analyzes the medium and small-sized enterprises’ current situations of accou