家电企业应收账款剖析.docVIP

杭州电子科技大学成人教育学院毕业设计（论文） PAGE  摘 要：随着市场竞争的激烈,信用销售即赊销已逐渐成为企业扩大市场、增加收入和提高利润的一种常用手段，家电企业应收账款余额越来越大甚至发生坏账的可能性越来越高；五年未现一例的坏账导致春兰在2008年5月29日被暂停上市，到之后得益于收回应收账款扭亏为盈恢复上市；家电企业应收账款所形成的坏账风险，已严重影响企业的经营业绩，这无疑要求企业加强对应收账款风险管理，需要合理控制、降低成本，设立信用管理部门和做好对客户资信调查，还要实施应收账款的追踪分析，同时做好应收账款的事后管理也是相当重要的。 关键词：家电企业；赊销；应收账款；坏账 Abstract: The credit sales has gradually become a common means for enterprises to expand markets, increase venues and improve profits along with the intense competition .In the market. The possibility of bad debts are getting higher and higher for household electrical appliance enterprises. The bad debts isn’t happened for five years, but Chunlan?be?suspended?listing?on?May?29,?2008,?It must thanks to the recovery of accounts then they can receivable?into?the?black?for?relisting. The bad debts has seriously?affected?the?business results of enterprise, which?will?undoubtedly require?the?enterprises?to ?strengthen?risk?management?of?accountreceivable,?So that we must control reasonably, reduce costs, establish the credit management department and do?a?good?job?of?customer?credit?investigation, after that we must implement the tracking?analysis of?receivable?accounts, it is also important to do the management job for receivable accounts. Keywords:?household?electrical?appliance?enterprises;?receivable accounts?;?bad?debts credit sales 目录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc326922458 一、引言  PAGEREF _Toc326922458 \h 1  HYPERLINK \l _Toc326922459 二、应收账款管理存在的现状与其原因  PAGEREF _Toc326922459 \h 1  HYPERLINK \l _Toc326922460 （一）应收账款管理存在的现状  PAGEREF _Toc326922460 \h 1  HYPERLINK \l _Toc326922461 （二）形成原因  PAGEREF _Toc326922461 \h 2  HYPERLINK \l _Toc326922462 1.企业自身的问题  PAGEREF _Toc326922462 \h 2  HYPERLINK \l _Toc326922463 2.企业经营环境的影响  PAGEREF _Toc326922463 \h 3  HYPERLINK \l _Toc326922464 三、应收账款对企业的影响  PAGEREF _Toc326922464 \h 3  HYPERLINK \l _Toc326922465 （一）机会成本  PAGEREF _Toc326922465 \h 3  HYPERLINK \l _Toc32692