应收账款论文的.pdfVIP

摘 要 在市场经济条件下，存在着激烈的市场竞争，公司为了抢先占领市场、扩大销售往往 会采取赊销方式来增加销售收入，致使形成应收账款，即公司在经营过程中发生的债权， 因此销售货款的收回，减少坏账损失是公司应收账款管理的重要内容之一。应收账款是公 司对外赊销商品、材料、供应劳务等而应向购货或接受劳务的单位收取的款项，是公司为 了促进销售和减少存货从而增加盈利而向购买者进行的投资。对其管理的好坏直接影响到 公司营运资金的周转和经济效益，应收账款的管理已成为公司经营活动中极其重要的问 题。 关键词：应收账款；应收账款管理；信用政策 第 1 页 共 9 页 abstract Under the market economy condition, has the intense market competition, the enterprise to forestall to seize the market, the expanded sale possibly to adopt sells on credit the way, increases the sales revenue, the cause forms the account receivable, namely the enterprise the creditors rights which occurs in the management process, therefore the sales loans reclamation, reduces the bad account loss is one of enterprise account receivable management important contents 。The account receivable is the enterprise foreign selling on credit commodity, the material, the supply service and so on, but should to purchase merchandise or accept the service the unit collection fund, is the enterprise to promote to sell and to reduce stores goods, thus increases the profit, but carries on to the buyer investment. To its managements quality immediate influence to the enterprise working capitals turnover and the economic efficiency, account receivables management has become in the business operation the extremely important question. Key words ：Account receivable; Account receivable management; Credit policy 第 2 页 共 9 页 目 录 引言„„„„„„„„„„„„„„„„„„„„„„„„„„„第4 页 1、保定****有限公司简介„„„„„„„„„„„„„„„第4 页 2、在生产制造行业中存在的应收账款的问题。„„„„„„„„第4 页 3、本公司在应收账款方面存在的问题„„„„„„„„„„„„第5 页 4、公司应收账款形成的原因„„„„„„„„„„„„„„„„第5 页 5、针对应收账款管理中存在的问题，提出以下对策„„„„„„第6 页 结论„„„„„„„„„„„„„„„„„„„„„„„„„„„第8 页 致谢辞„„„„„„„„„„„„„„„„„„„