企业应收账款管理探讨以ZC公司为例本科.doc

企业应收账款管理探讨——以ZC公司为例 摘 要 我国经济不断发展给各类企业带来了越来越多的发展契机，同时企业间面临的竞争也越来越激烈。为了抢占市场，信用销售得到了广泛的推行，但信用销售产生应收账款，管理不当就会给企业带来经济上的困扰。所以要使企业持久的发展，就要有效的管控应收账款。本文针对ZC公司，以它的应收账款现状为切入点，通过应收账款管理的有关理论，分析其应收账款各项考核指标，提炼其应收账款管理的成功经验，挖掘其目前存在的不足，并提出了一系列加强应收账款管理的建议，以期为完善企业应收账款管理提供指导和借鉴。 关键词：应收账款管理；ZC公司；信用；考核 Analysis of enterprises’ accounts receivable management—Take ZC company an illustration Abstract : Because Chinas economy continuous development , all types of enterprises have more and more development opportunities . However competition among enterprises are more intense. For occupation the market, credit sales methods are widely used, accounts receivable also came into being, if mismanagement it that plagued enterprises’ economy. Therefore, the effective management of accounts receivable for enterprises’ healthy and ordely development have important implication. In this paper, take ZC company an illustrations, as the entry point to the status of accounts receivable, by the theory of accounts receivable management, and analysis of the assessment indicators, refining its successful experience in the management of accounts receivable, excavation its inadequacies and propose a series of proposals to redouble the management of accounts receivable, in order to provide guidance and reference for the improvement of enterprise receivables management. Keywords ：Accounts receivable management；ZC company；Credit； Assess 目 录 第1章 前言 1 1.1 论文选题背景及意义 1 1.2 国内外研究现状及不足 1 1.3 本文研究的主要内容 2 第2章 应收账款管理相关理论 4 2.1 应收账款管理的含义及内容 4 2.2 应收账款管理相关理论 4 2.2.1 应收账款信用政策管理理论 4 2.2.2 应收账款全面管理理论 4 2.3 应收账款管理的考核指标 5 2.3.1 应收账款财务指标 5 2.3.2 应收账款客户情况分析 5 2.3.3 应收账款账龄分析 6 第3章 ZC公司应收账款现状 7 3.1 ZC公司简介 7 3.2 ZC公司应收账款财务指标分析 7 3.2.1 应收账款周转速度分析 8 3.2.2 应收账款增长速度分析 9 3.2.3