文档介绍：华北制药集团有限责任公司应收账款管理问题研究摘要目前,我国大部分企业应收账款管理意识比较淡漠,管理方式比较单一,绝大多数企业仍没有建立起完善的信用管理机制。应收账款的管理水平已经成为制约我国企业生存发展的一个重要因素。许多企业因应收账款管理不善导致资金紧张,甚至陷入财务危机而濒临破产。因此,对企业应收账款的管理研究显得日益重要。近几年,随着华北制药集团有限责任公司收入连年高速增长,应收账款也在持续不断的攀升,为了公司持续经营以及不断发展壮大的目标,笔者期望对公司应收账款管理进行分析研究后提供一些改进建议,从而建立一套比较实际的而且能够有效运行的应收账款管理体系。本文以华北制药集团有限责任公司为研究对象,首先,在对华北制药集团有限责任公司应收账款余额、账龄等现状进行分析的基础上,对该公司应收账款管理存在的问题进行了总结。其次,针对公司的实际情况,对公司应收账款管理问题产生的原因进行了分析。最后,对华北制药集团有限责任公司应收账款管理中存在的问题提出具体建议以期能强化管理,包括建立一套完善的应收账款管理体系。关键词:华北制药集团有限责任公司,应收账款管理,管理建议 III 华北制药集团有限责任公司应收账款管理问题研究 Abstract At present most enterprises relatively indifferent to accounts receivable panies have tense cash flow and even get into financial crisis because of poorreceivables management. How to supervise and control the receivables in the course、beforehand and afterwards is the emphasis of the research. The last few years with NORTH CHINA ’s revenue grow year after year accounts receivable are also risingand the quality of accounts receivable is poor. Towards the goals of containableoperation and continuous growth this thesis tries to put forward the suggestion ounts receivable management to build up a more practical and effective accountsreceivable management framework. This thesis is based on the analysis of the current situation of NORTH . First based on the analysis of the currentsituation of accounts receivable management in NORTH CHINA such as its accounts receivable balance aging and customer c. this thesis sums up the problems of the accouts receivable management. Secondwith the actual situation of pany the causes of the problems were the auther gives a working hypothesis on the accounts receivable managementframework. Keywords: NORTH CHINA accountsreceivable management the suggestions IV 目录第一章前言……………………………………………………………....…..……1 研究目的和意义……………………………………………………..……1 研究思路和方法……………………………………………………..……1 研究内容……………………………………………………………..……2第二章公司应收账款管理不善导致的问题…….……………………………….3 公司基本情况简介………………………………………………………