湖南株洲好棒美食品有限公司应收账款管理分析毕业设计.pdfVIP

长沙民政职业技术学院 会计专业毕业设计 题 目： 湖南株洲好棒美食品有限公司应收账 款管理分析 类 型： 产品设计 工艺设计 方案设计 √ 学生姓名： 彭程 学 号： 1318013130 班 级： 会计1331班 专 业： 会计专业 学 院： 商学院 学校指导教师： 陈凌子 企业指导教师： 曹晓珍 2016 年5 月 5 日 摘 要 应收账款是指企业在正常的经营过程中因销售商品、产品、提供劳务等业务，应向 购买单位收取的款项，包括应由购买单位或接受劳务单位负担的税金、代购买方垫付的 各种运杂费等。应收账款是伴随企业的销售行为发生而形成的一项债权。因此，应收账 款的确认与收入的确认密切相关。该账户按不同的购货或接受劳务的单位设置明细账户 进行明细核算。本文就以湖南株洲好棒美食品有限公司为例，主要介绍了好棒美食品有 限公司应收账款管理的现状及发现的问题，并对其如何完善应收账款管理提出相应对 策。 关键词： 应收账款管理；赊销决策；信用政策。 目 录 1.公司简介·························································································1 2.湖南株洲好棒美食品有限公司应收账款管理存在的问题····························· 1 2.1企业缺乏风险意识，盲目销售··························································1 2.2 未对应收账款按风险程度进行分类管理 ············································1 2.3应收账款的账龄过长，周转率低 ·····················································2 2.4 内部控制存在缺陷，各部门责任不清 ···············································2 3.加强株洲好棒美食品有限公司应收账款管理的主要对策·····························2 3.1建立全面的信用风险防范制度··························································3 3.2逾期欠款按风险程度进行ABC 分类管理············································3 3.3科学的确定赊销时间底线·······························································3 3.4 强化内部控制制度，健全企业应收账款的监督管理机制 ·······················4 4.结论·······························································································4 参考文献···························································································5 致谢··························································································