应收账款与赊销管理的探讨--以可口可乐某瓶装公司为例修改版4 2.doc第六次修过 3.docVIP

摘 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。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。Abstract In todays world, science and technology change rapidly, economic globalization is strengthening, development has become the theme of the times.With the development of economy, enterprises safety and sustainable development is very important.With the development of market economy,in recent years, by increasing terminal product market competition 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 development.Accounts receivable can promote sales, increase the competitiveness of enterprises, realize at the same time, can accelerate product sales,speed up the finished product to the conversion rate of sales income, thereby reducing the inventory of finished goods amount and related expenses.But 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 enterprises.Therefore, 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 use.Although this strategy to expand sales, increase sales revenue to great effect, but also caused the fast moving consumer goods industry should be high, receivable delinquent customer accounts receivable or repudiation phenomena often occur.May bring the