应收账款管理调查分析.docVIP

本科生毕业论文 栾川裕恒化工有限公司应收账款管理调查分析 院系名称 会计学院 姓　　名 学　　号 专　　业 会计学 指导教师 2013年5月日摘 要 随着市场经济的不断发展,全球性的市场竞争越来越激烈,采取信用销售方式成为企业销售商品、提供劳务的首选，这对提高企业销售收入，增加企业产品市场份额尤为重要，这种销售方式能给企业带来高额的应收账款，而应收账款是企业资产负债表中数额最大的有形资产之一。切实有效的管理好这类资产，能为企业的生产经营活动产生极其有利的影响。关于应收账款管理的研究一直是企业普遍重视的课题。 栾川裕恒化工有限公司在过去的生产经营中，虽然对应收账款的管理比较重视，但仍然缺乏科学的理论和方法的指导，应收账款余额持续走高，严重影响了该企业资金的正常循环。本人在栾川裕恒化工有限公司实习期间，特别关注应收账款的管理模式及其效果。本文运用现代应收账款管理的理念和方法，分析了该公司应收账款发生的原因、管理方法及其缺陷，提出了应收账款管理职责、管理制度、应收账款催收办法等具体措施。其中部分措施已应用于实际工作，应收账款管理得到明显改善。 关键词：Abstract With the continuous development of market economy, taking credit sales is the first choice to sell goods and provide labor services for enterprises. It is very important for improving sales income and increasing product market share. This way of selling can provide a high level of accounts receivable, which is the largest amount of tangible assets in corporate balance sheets. If these assets can be managed effectively, it will make extremely favorable impact on the producing and operating activities. Enterprises generally attach importance to the subject of accounts receivable management researching. Although the company had paid more attention to accounts receivable management, the accounts receivable balance continude to rise in the past years in Luanchuan Yuheng Chemical Co.,Ltd. because of lacking the guidance of scientific theories and methods. It had a serious impact on the normal cycle of the accounts receivable management model and its effects. In this paper, the author apply the concepts and methods of accounts receivable management and analysis the reasons, methods and the shortcomings of the company’s accounts receivable management. It also puts forward to some specific measures about accounts receivable management responsibilities, management system and ways to collect accounts receivable. Some of the measures have been used to practical work, accounts receivable management have been improved obviously. Key Words: Luanchuan Yuheng Chemical; Accounts rec