论企业应收账款的管理--以瑞康医药公司为例

论文总字数：18954字

目 录

1绪论…………………………………………………………………6

1.1研究背景………………………………………………………………………………6

1.2研究目的及意义………………………………………………………………………6

1.2.1研究目的………………………………………………………………………6

1.2.2研究意义………………………………………………………………………6

1.3国内外研究现状………………………………………………………………………6

1.3.1国外学者研究…………………………………………………………………6

1.3.2国内学者研究…………………………………………………………………7

1.3.3国内外研究总结………………………………………………………………8

2相关理论概述………………………………………………………8

2.1应收账款的含义………………………………………………………………………8

2.2应收账款管理的目的…………………………………………………………………8

2.3应收账款管理的相关指标……………………………………………………………8

2.3.1企业持有应收账款的成本……………………………………………………8

2.3.2客户资信程度的评价…………………………………………………………9

2.4应收账款管理方法……………………………………………………………………9

2.4.1定期调整客户信用期…………………………………………………………9

2.4.2调查客户信用度………………………………………………………………9

2.4.3定期核对往来账目……………………………………………………………10

2.4.4编制账龄分析表………………………………………………………………10

3瑞康医药应收账款现状分析………………………………………10

3.1瑞康医药简介…………………………………………………………………………10

3.2瑞康医药所处行业的总体情况………………………………………………………11

3.3瑞康医药应收账款管理现状…………………………………………………………11

3.3.1应收账款占流动资产比例分析………………………………………………11

3.3.2同行业应收账款与营业收入比分析…………………………………………12

3.3.3瑞康医药应收账款周转及客户分析…………………………………………12

4瑞康医药应收账款管理存在的问题及原因………………………15

4.1瑞康医药存在的问题…………………………………………………………………15

4.2应收账款问题产生的原因……………………………………………………………16

5瑞康医药应收账款管理对策………………………………………16

5.1事前防范………………………………………………………………………………17

5.1.1设立信用管理部门……………………………………………………………17

5.1.2对客户进行信用调查分析……………………………………………………17

5.1.3制定优惠信用条件……………………………………………………………17

5.2事中控制………………………………………………………………………………18

5.2.1加强账龄分析…………………………………………………………………18

5.2.2规范合同管理…………………………………………………………………18

5.2.3强化应收账款责任管理………………………………………………………18

5.3事后控制………………………………………………………………………………18

5.3.1加强应收账款的催收…………………………………………………………18

5.3.2增加应收账款的融资业务……………………………………………………19

6结论…………………………………………………………………19

参考文献………………………………………………………………19

致谢……………………………………………………………………21

论企业应收账款的管理—以瑞康医药公司为例

徐宇虹

,China

Abstract: Rapid development of market economy, making the increasingly fierce competition among enterprises. Credit sales are used by most companies as an effective means of trading to increase market share, increase competitiveness, and reduce inventory. Selling credit is a double-edged sword. In the short term, you can see a rapid increase in sales revenue, but these revenues do not directly translate into cash, but instead become accounts receivable, and huge amounts of accounts receivable can cause management. With the increase of costs, the funding cycle has been slowed down. In this regard, the author believes that it is particularly important to strengthen the management of accounts receivable, and actively looking for a balance between sales and financial risks is a top priority for all companies.

In this paper, under the general study of accounts receivable, Ruikang Pharmaceutical accounts receivable was used as the research object. Comparative analysis and case analysis were used in these research methods. It was found that there were many problems in Ruikang Pharmaceutical. Then, the author analyzed the reasons for these problems from both internal and external sources. In the end, the author gave corresponding measures to the management of accounts receivable of Ruikang Pharmaceuticals in the three aspects of pre-, intra- and post-event. As far as possible, the company will try its best to reduce the losses of bad debts, allowing companies to maintain a balance between write-offs and accounts receivable risks, and maximize the benefits of the company.

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