浅析XX公司的应收账款管理-毕业论文（设计）.docVIP

PAGE 精品 毕业设计（论文） 题目：浅析*****公司的应收账款管理 Title：A Brief Analysis of the Receivable Accounts Management in *** Corp. 院 系 ：经济与管理学院 专 业 ：会计学 班 级 ：070712 学生姓名 ：***** 指导教师 ：***** 二〇一一年六月 摘 要 在市场经济条件下，存在着激烈的市场竞争。企业为了抢先占领市场、扩大销售，可能会采取赊销方式增加销售收入，致使形成应收账款，甚至形成“三角债”而无法收回。这不仅增加企业的经营成本，还影响着企业的再生产能力，因此对其管理的好坏直接影响到企业营运资金的周转和经济效益。农药行业普遍存在“赊销成风”的现象，如何能及时收回应收账款，减少坏账损失已成为农药企业当务之急。*****股份有限公司属于农药行业，其应收账款管理存在着企业风险意识不强，大规模赊销；内部控制管理不严；以批次押货销售方式不当；应收账款管理不到位等问题。本文针对以上问题，提出了*****公司应该加强产品科研开发，树立资金风险防范意识，完善应收账款日常管理，加强企业应收账款内部控制等一些可行性建议及对策，从而有助于****公司更好地管理应收账款，提高公司经济效益。 关键词：应收账款管理；农药行业；风险防范；内部控制 ABSTRACT Intense market competition exists under the circumstances of the market economy. Enterprises may run credit sales in order to take the leading position and expand its market, which may result in accounts receivable and even form chain debts that cant be retrieved. This not only increases the operating costs, but also affects the reproduction ability of enterprises. In conclusion, the management of enterprises has direct influences on the enterprises operating capital turnover and economic benefits. There is a fever of credit sales in pesticide industry, it becomes an urgent affair on how to take back receivable accounts and decrease the loss caused by bad loans. *******Co., LTD is a pesticide industry, problems like weak risk awareness, large-scale credit sales; undemanding management and control within the enterprise; inappropriate sales of overstock; and bad job in managing receivable accounts exist in the management of receivable accounts. To solve the problems above, this paper put forward the following feasible suggestions and countermeasures to help managing receivable accounts and promote economic benefits. The enterprise should strengthen its development in science, technology and research, build the consciousness of capital risk prevention, perfect the daily management of receivable accounts, and enhance the control of receivable accounts inside the enterprise. Keywords：acco