xx公司应收账款管理问题对策研究精编.docVIP

摘 要 在现代商品社会，随着商品经济的发展及企业间日趋激烈的竞争，越来越多的企业采用信用销售，一旦管理不善，企业将面临产生大量的逾期应收账款的风险。众所周知，应收账款的管理对企业持续经营和发展具有重要的意义，但是目前我国大部分企业应收账款管理意识淡漠，管理方法单一，部分企业由于应收账款管理不善导致现金流紧张，甚至陷入财务支付危机。如何对企业应收账款进行事前预防、事中监控和事后催收管理是应收账款研究的重点。 近年来，鼎盛天工工程机械股份有限公司销售规模逐年扩大，销售收入逐年增加，但应收账款也随之大幅增加，巨额应收账款的存在已经成为制约公司发展的重要“瓶颈”。本文从鼎盛公司的实际情况出发，通过对公司应收账款管理中存在的主要问题进行分析，提出了加强应收账款管理的建议，从事前防范、事中控制到事后处理三个环节，构建全方位、全过程和全员参与的应收账款管理体系。通过本文的研究，为公司加强应收账款管理，提高应收账款管理水平和资金利用效率，减少坏账损失，降低财务风险，提供了切实可行的解决问题的方法和途径。 关键词：鼎盛公司；应收账款；信用管理 Abstract In the modern economy society, with the development of market economy in our county the competition between enterprises has become more and more fierce. It is necessary for enterprises to develop the credit sales and receivables. However the poor policy for receivable account has resulted in the risks of a large amount of overdue accounts receivable. It is well known that the receivable scale and its holding period are very important for the enterprises continuous development. But many companies in our country have not realized the importance of receivables management and are short of systematic solvent; some of them have tense cash flow and even got into financial payment crisis because of poor receivables management. How to supervise and control accounts receivable in different process is the emphasis of the research. In recent years，Dingsheng tiangong Construction Machinery CO.,Ltd gradually expands its sales, which leads to the increase of sales revenue. However, its accounts receivable increase dramatically as well. The huge accounts receivable burden has been a bottleneck which severely restricts the company is development. This dissertation bases on the real situation of Dingsheng tiangong Construction Machinery CO.,Ltd, which gives some suggestions by analyzing the existed problems of accounts receivable. It points that the company should build an accounts receivable management system which in dudes all the aspects, the whole process and all-personnel participation through three steps as