文档介绍：摘要
随着经济的不断发展,企业安全持续的发展显得尤为重要。近些年,受到终端产品市场竞争的加剧以及金融危机的冲击,为了稳住渠道,占领市场份额,企业赊销不断扩大,应收账款快速上升,坏账损失风险快速积累,严重威胁企业经济效益和可持续发展。应收账款可以促进销售,增加企业的竞争力,但不合理的应收账款也会使营业周期延长,影响企业资金循环,使大量的流动资金沉淀在非生产环节上,致使企业现金短缺,加大了企业的财务风险,严重影响企业正常的生产经营。因此,完善应收账款管理机制,对加快货款回收、防范财务风险、提高经营效益具有重要意义
本文以可口可乐某瓶装公司为例主要分析了应收账款和赊销管理对企业的影响,提出了加强管理应考虑的因素,并给出具体建议措施。全文共分为***部分,第一部分“应收账款概述”,本部分介绍了应收账款的概念、******
关键词:应收账款,赊销管理,信用风险
Abstract
In today's world, science and technology change rapidly, economic globalization is strengthening, development has e the theme of the the development of economy, enterprise's safety and sustainable development is very the development of market economy,in recent years, by increasing terminal product petition and the impact of the financial crisis, in order to stabilize the channel, seizes the market share,enterprise credit is expanding constantly, accounts receivable increase rapidly, the risk of bad debt losses accumulated rapidly, a serious threat to the economic efficiency of enterprises and sustainable receivable can promote sales, increase petitiveness of enterprises, realize at the same time, can accelerate product sales,speed up the finished product to the conversion rate of sales e, thereby reducing the inventory of finished goods amount and related not reasonable accounts receivable will make the business cycle is prolonged, affect the enterprise capital circulation,the massive floating capital precipitation in non - production, resulting in corporate cash shortages, increased the financial risk of the enterprise, seriously affect the normal production and operation of , improvement of accounts receivable management mechanism, to accelerate the recovery of the purchase price, the prevention of financial risks,improve operational efficiency has important significance on the marketing strategy has been most FMCG manufacturers this strategy to expand sales, increase sales re