文档介绍：高等教育自学考试
毕业论文
万隆浩天科技有限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 4 月 25 日
中文摘要
应收账款是各种企业拥有的一项很常见且非常重要的资产,它的安全与否直接影响着企业的可用资源、损益情况、现金流量,甚至影响着企业的发展、壮大。随着经济的不断发展,企业的安全持续发展显得尤为重要。
目前,有许多企业因未对应收账款采取有效的管理措施,导致企业应收账款不能按期回笼,应收账款的周转率不断下降,企业资金紧张,甚至陷入财务危机以及信用危机。为此,加强对企业应收账款的管理己迫在眉睫。
本文通过对万隆浩天科技有限公司应收账款的研究, 从中研究加强一般商业企业应收账款管理的思路,找出存在问题的原因,提出建立系统化改善应收账款管理的建议,以促进应收账款的控制及管理。
关键词: 商业企业应收账款管理
Abstract
Accounts receivable is a mon and very important asset to kinds of enterprises, it is a direct impact on the security of an enterprise's available resources, profit and loss, cash flow, even impact on the development and expand of enterprises. Along with economic development, enterprise security sustainable development seems particularly important.
At present, many enterprises for failure to take effective measures of accounts receivable management have panies not arranging loans receivable, accounts receivable turnover rate declining, enterprise funds tension, or even a financial crisis and the credit crisis. To this extend, strengthening enterprise receivables management imminent.
This article through to wan lon hao tian technology Co., LTD. Of account receivable, mercial enterprises from research to strengthen the management of accounts receivable ideas, and find out the reason of the problem exists, the author puts forward a systematic improve the management of accounts receivable Suggestions in order to promote receivables control and management.
Key words Enterprise Account receivable Administration
目录
中文摘要…………………………………………………………………………………………………..Ⅲ
Abstract…………………………………………………………………………………………………..Ⅲ
1 绪论 1
研究的背景和意义 1
1
1
文献综述 1
1
2
研究方法与论文结构 2
…………………………………………………………………………………….2
…………………………………………………………………………………….3
2 万隆浩天科技有限公司基本情况 4
万隆浩天公司整体概况 4
万隆浩天应收账款基本情况 4
4
4
5
本章小结 5
3 万隆浩天公司