文档介绍：高等教育自学考试
毕业论文
广州鹰金钱企业集团公司应收账款管理研究
办学单位: 华南理工大学公开学院
班级:会计电算化(2011届本科)
学生:
指导教师:
提交日期: 2011 年 05 月 2 日
摘要
随着我国的市场经济的不断完善,信用交易逐渐变成企业利用现有生产能力来扩大销售量、增加产品市场份额的常用手段。虽然这提高了企业的市场竞争力,增加了企业的利润,但同时也存在着诸多的问题和隐患,例如,应收账款余额日益增高,逾期账款金额大,账款拖欠时间长,坏账率高,忽视信用管理等。有些企业因应收账款居高不下造成资金周转困难,严重影响了企业的现金流量和财务状况,进一步制约了企业的正常经营和发展。因此,加强企业应收账款的管理显得尤为重要。可以通过制定并实施有效的应收账款管理策略,最终实现企业价值最大化的财务管理目标。
本文在分析应收账款管理理论的基础上,结合广州鹰金钱企业集团公司财务管理的实际,探讨企业应收账款管理存在的主要问题,诸如设立信用管理部门,客户信用额度的确定,改善销售流程,加强防范意识等。通过对应收账款管理对策的研究,为工业企业进一步提高应收账款管理水平,减少坏账损失,提出解决问题的方法和建议。
关键词:工业企业食品工业应收账款信用管理
Abstract
With the ceaseless improvement of Chinese market economy, the credit transaction turns to be a business means for the enterprise male use of the existing production capacity to expand the sales volume and increase the market share. Even though credit transaction can enhance the enterprise’s petitiveness and increase its profits, many problems and risks still exist. Such as the increasing rate of accounts receivable balances, amounts overdue accounts payable, accounts payable in arrears for a long, high rate of bad debts, neglect the credit management and so on.
Some enterprise cash flow difficulties due to high levels of accounts receivable, seriously affected the cash flow and financial position of enterprises, further restricted the normal operation and development of the enterprise. So it is very important to strengthen the management of receivable account in enterprises by establishing and implementing effective accounts receivable management strategies and ultimately achieving financial management goal of maximizing the enterprise value.
On the basis of analysis accounts receivable management theory, this article bine the practical financial control of Guangzhou Eagle Coin Enterprise Group to discuss the enterprise should how to deal with the main problem of accounts receivable management. Such as establishing credit management sector, confirming the customer credit limit, improving the sales process, strength