关于常德联嘉机械有限公司不良应收账款方案设计毕业设计.pdfVIP

长沙民政职业技术学院 会计专业毕业设计 题 目：关于常德联嘉机械有限公司不良应收账款方案设计 产品设计 工艺设计 方案设计 类 型 ： √ 学生姓名： 万航 学 号： 1318013513 班 级： 会计1335班 专 业： 会计 学 院： 商学院 学校指导教师： 许宗保 企业指导教师： 卢建玲 2016 年 5 月 1 日 摘 要 应收账款是企业的一项重要流动资产，也是一项风险较大的资产。目前企业应收账 款管理存有许多的问题，主要有买方和卖方两个方面的原因。应收账款占用的资金越多， 给企业正常经营带来的风险越大。强化应收账款管理，完善应收账款的管理机制，对降 低企业财务风险，提高经济效益具有重要意义。 本毕业设计以常德联嘉机械有限公司为例，主要介绍了公司应收账款现状及发现的 问题，并对其如何完善应收账款提出相应对策 关键词：应收账款；管理现状；问题对策 目 录 前 言···························································································· 1 一.公司简介·······················································································1 1.1公司基本信息··············································································1 1.2 公司应收账款系统介绍·································································· 1 1.3 公司应收账款系统介绍·································································· 1 二. 常德联嘉机械有限公司应收账款的现状··············································· 1 2.1应收账款管理政策的构成·······························································2 2.1.1信用标准················································································2 2.1.2 信用条件················································································2 2.1.3 收账政策················································································2 2.2 应收账款的形成原因···············································································2 2.2.1商业竞争················································································2 2.2.2 销售和收款的异时异地性··················