y公司应个收账款分析.docVIP

摘要 关键词： ABSTRACT Under the condition of market economy, commodities trading between enterprises are basically achieved by way of credit. Sell on credit, as an important promotion means to expand the product sales, increase the total sales and profits, reduce inventory, improve market competitiveness plays an important role. However, with the increase of credit sales, accounts receivable as will also increase. If no effective control and management, account receivable must lead to accounts receivable, bad debt losses increase, high management costs increased, gradual decline in operating profits, cash flow not free, as well as the financial risk of huge increase, thus affecting the stability of the enterprise. Therefore, how to strengthen the management of accounts receivable, is an important topic of the current enterprise managers face. This article through to Y company in the management of accounts receivable control problems faced by the thorough research, and then to Y company accounts receivable management to do an analysis of existing problems, find out the reasons of the existence of, think Y in the link of the companys sales and credit management system is not perfect and the lack of effective management control process was the cause of should collect remained high. On A particular case, A company of accounts receivable management specific management measures are put forward. Key words: Accounts receivable ; Analysis ; Management 目 录 一、 应收账款管理理论相关分析 1 （一）应收账款的内容 1 （二）应收账款管理的目标 1 （三）应收账款的评价指标 2 二、 Y公司的应收账款管理现状分析 2 （一）Y公司的概述 2 （二）Y公司应收账款管理现状 2 （三）近三年应收账款情况分析 3 1. 变动趋势分析 3 2. 增长速度分析 4 3. 资金周转速度分析 4 4. Y公司应收账款面临的风险分析 5 三、Y公司的应收账款产生的原因分析 6 （一） 公司外部因素影响 6 1. 社会方面的原因 6 2. 购买方企业的原因 7 （二） 公司内部因素影响 8 1. 薄弱的信用管理、缺乏管理制度 8 2. 应收账款管理人员催收方法单一 8 3. 合同管理不善，购销双方权利义务不明确 9 4. 激励和约束机制不健全，绩效考核体系不完善 9 四、Y公司的应收账款管理的具体措施 10 （一） 应收账款的事前控制 10 1. Y公司应收账款的事前管理 10 （二） 应收账款的事中控制 11 1. 建立赊销申报制度 11 2. 注重合同管理 11 （三）应收账款的事后控制 12 1. 建立客户动态资源管理系统 12 2. 加强应收账款的日常