应收账款毕业论文资料.doc

（ 二 〇 一四 年 十二 月 摘 要 在商业竞争愈加激烈的今天，企业为了提高销售额，稳定自己的销售渠道，信用销售不可避免，这样就产生了应收账款。应收账款作为企业一项重要的流动资产，管理得好，可以提高企业的竞争能力；管理得不好，直接影响到企业的生死存亡。所以科学的应收账款管理，不仅可以扩大产品销路，增加销售收入，还能够降低由于坏账造成的损失，保证企业正常合理的现金流，对企业的发展极具现实意义。 本文以作为理论分析的基础，以为前提，研究了影响。首先从基础理论出发分析。其次分析了。最后在此基础上，分析了一个企业，提出了相应的对策，为提供参考Abstract In todays increasingly competitive business enterprise in order to increase sales, stabilize their sales channels, credit sales is inevitable, thus creating accounts receivable. Accounts receivable as an important corporate asset liquidity, managed well, can improve the competitiveness of enterprises; poorly managed, directly related to the survival of enterprises. So scientific accounts receivable management, not only can expand product sales, increase sales, but also to reduce losses due to bad debts caused by the normal and reasonable assurance business cash flow, the development of enterprises of great practical significance. In this paper, accounts receivable management theory as the basis of theoretical analysis, the actual situation of Chinas enterprises as a precondition, the influence of the accounts receivable of the enterprise. First, analyze the causes of departure from the basic theory of accounts receivable, cost and credit policies. Second, analysis of the daily management of accounts receivable. Finally, on this basis, analyzes the status of accounts receivable of a business, put forward the corresponding countermeasures to provide reference for improving their accounts receivable management system. Keywords：Management of account receivable; Bad debt lossesCredit Sales 目 录 引 言 1 第一章 应收账款管理相关理论分析 2 1.1应收账款的形成原因 2 1.2应收账款的功能和成本 3 1.2.1应收账款的功能 3 1.2.2应收账款的成本 3 1.3应收账款的信用政策 4 1.3.1信用标准 4 1.3.2信用条件 5 1.3.3收账政策 5 第二章 应收账款的日常管理 7 2.1客户信用管理 7 2.2应收账款监控 8 2.2.1应收账款投资总额的控制 8 2.2.2应收账款账龄分析 9 2.2.3坏账损失的管理 9 第三章 格力电器应收账款的管理 10 3.1公司概况 10 3.2公司应收账款状况分析 10 3.2.1应收账款财务指标分析 10 3.2.2应收账款账龄分析 13 3.3格力电器的启示和建议 14 3.3.1启示 14 3.3.2建议 15 结 论 16 参考文献 17 谢辞 19 引 言 在市场经济中，尤其是近年来受经济危机的影响，