西子奥的斯电梯有限公司应收账款管理问题与对策研究

论文总字数：21295字

摘 要

在激烈的市场竞争环境下，为了生存和发展，制造业企业广泛采用赊销方式销售产品，致使应收账款存量迅速增长，货款回笼速度减慢，坏账风险不断累积。应收账款是企业的重要资产，是企业资金的重要来源，但多数企业存在销售信用管理体系不健全，应收账款日常管理不到位，应收账款后续催收不及时等问题，因此，加强制造业企业应收账款管理显得尤其急迫。

本文通过借鉴国内外企业应收账款管理研究文献成果，对西子奥的斯电梯有限公司应收账款管理现状进行梳理分析，找出问题和薄弱环节，并对应收账款事前的风险预防性管理、事中的风险控制性管理、事后的风险排除性管理，提出确立合理的销售战略目标；建立健全的信用管理体系，明确各部门、人员职责；排查应收账款内部控制的关键节点，完善业务流程；加强应收账款的日常管理；按规定提取坏账准备，适时调整提取比例；账龄进行分析预警，及时采取相应措施；调整销售信用名单，节约催收成本；制定合理的催款激励措施，加强绩效考核；确定合理的催收方法和催收程序；转移应收账款的风险，利用应收账款融资等改进措施。

关键词：应收账款；信用管理；改进措施

The Si elevator limited company accounts receivable of the Xiziotis manages problem and counterplan research

Abstract

At vehemence of the market compete environment under, for the sake of the existence and the development, the manufacturing industry business enterprise extensively adopts a credit sale method sale product and cause the accounts receivable save quantity quick growth, the payment returns speed to reduce slowly, the bad Zhang risk continuously accumulates.The accounts receivable is the important property of business enterprise, the important source of business enterprise funds, but majority of business enterprises exist to sell a reputation management system disfunctional, the accounts receivable manages everyday not good enough, the accounts receivable follow-up urges to don"t in time accept to wait a problem, therefore, strengthen the accounts receivable management of the manufacturing industry business enterprise to seem to be particularly urgent.

This text passes to draw lessons from domestic and international business enterprise accounts receivable to manage to study a cultural heritage achievement, to west the Si elevator limited company accounts receivable management present condition of the son Ao carry on combing analysis and seek wrong and weak link, and to the risk exclusion management of the management, the management, after the event of the risk control in the matter of the risk prevention of accounts receivable before the event, the sale that puts forward establishment reasonable strategic target;Build up sound reputation to manage system, definitely each section, personnel"s job;The row checks the key node of control in the accounts receivable inner part, perfect business process;Strengthen the daily management of accounts receivable;The preparation that is by rule to withdraw bad Zhang, the well timed adjustment withdraws a proportion;The Zhang age carries on analytical early warning, adopt to correspond measure in time;Adjust to sell reputation list, economy urge harvest originally;The urging of establishment reasonable style encourages measure and strengthens results to investigate;Certain reasonable of urging and accepting method and urge to accept procedure;The risk that transfers accounts receivable makes use of an accounts receivable margin to wait to improve measure.

Keyword:Accounts receivable;The reputation manages;Improve measure

目 录

摘 要..................................................................................................................................................................Ⅰ

Abstract ...............................................................................................................................................................Ⅱ

第一章 绪 论 1

1.1选题的背景和意义 1

1.2 研究思路和方法 1

1.3 论文框架 2

第二章 文献综述 3

2.1国内应收账款管理文献综述 3

2.1.1关于企业应收账款催收机制的研究 3

2.1.2 关于企业销售信用政策的研究 3

2.1.3 关于企业应收账款日常管理的研究 4

2.2国内文献评述 4

第三章 西子奥的斯电梯有限公司应收账款管理的存在问题及分析 5

3.1 西子奥的斯电梯有限公司应收账款基本情况 5

3.1.1西子奥的斯电梯有限公司简介 5

3.1.2西子奥的斯电梯有限公司应收账款情况 5

3.2西子奥的斯电梯有限公司应收账款管理情况 6

3.2.1西子奥的斯电梯有限公司销售信用制定情况 6

3.2.2西子奥的斯电梯有限公司销售收款管理方法 7

3.2.3西子奥的斯电梯有限公司销售员工激励措施 7

3.3西子奥的斯电梯有限公司应收账款管理的存在问题及分析 7

3.3.1西子奥的斯电梯有限公司应收账款管理中存在的问题 7

3.3.2西子奥的斯电梯有限公司应收账款管理中存在问题的原因分析 8

第四章 西子奥的斯电梯有限公司应收账款管理的改进措施 9

4.1 对应收账款进行事前的风险预防性管理 9

4.1.1 确立合理的销售战略目标 9

4.1.2 建立健全的信用管理体系，明确各部门、人员职责 9

4.2 对应收账款进行事中的风险控制性管理 11

4.2.1 排查应收账款内部控制的关键节点，完善业务流程 11

4.2.2 加强应收账款的日常管理 12

4.2.3 按规定提取坏账准备，适时调整提取比例 13

4.3对应收账款进行事后的风险排除性管理 13

4.3.1 对应收账款账龄进行分析预警，及时采取相应措施 13

4.3.2调整销售信用名单，节约催收成本 14

4.3.3 制定合理的催款激励措施，加强绩效考核 14

4.3.4 确定合理的催收方法和催收程序 14

4.3.5转移应收账款的风险，利用应收账款融资 14

第五章 结 论 15

致 谢 16

参考文献（References） 17

第一章 绪 论

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