企业应收账款管理问题探讨——以A公司为例.docVIP

题目：企业应收账款管理问题探讨 ——以A公司为例 企业应收账款管理问题探讨——以A公司为例 ［ ］资金对于企业而言，犹如人体之血液。能否冇效运用资金，加速资金周转，确保资 金良性循环，将直接影响到企业的生存与发展。应收账款作为信用销售的必然产物，具冇“双 面性”。一方面，合理利用赊销政策，有利于扩大产品销售，增加销售收入和利润总额；另一 方面，应收账款的增加，增加了现金流出和应收账款持有成本，降低了资金使用效率，给企 业带来了巨大的资金压力和潜在财务风险。文章对应收账款管理的相关理论进行阐释，分析 了 A公司应收账款管理现状及存在问题，提出A公司应收账款管理建议及启示。 ［关键词］应收账款管理资金使用效率A公司 Study on the accounts receivable management of enterprise-Taking A company as an example [Abstract] Funds for enterprises, as if the blood of the human body. Ability to effectively use the funds to accelerate cash flow, to ensure that funds are virtuous circle, will directly affect the survival and development of enterprises. The inevitable product of the receivables as credit sales, with a ’?two-sided”. The one hand, the rational use of the credit policy, help to expand product sales，increase sales revenue and total profit; On the other hand, the increase in accounts receivable, cash outflow and accounts receivable cost of ownership, reducing the efficiency in the use of funds , to bring the huge financial pressure and potential financial risks. Receivables management theory and interpretation, analysis of the current situation and problems of A Compan/s accounts receivable management, to propose the A accounts receivable management advice and revelation. [Keywords] Accounts receivable management； Efficiency in the use of funds； A company 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark3 \o Current Document \h 弓 I B 1 HYPERLINK \l bookmark5 \o Current Document \h 一、 应收账款管理概述 1 HYPERLINK \l bookmark6 \o Current Document \h （一） 应收账款的含义 1 HYPERLINK \l bookmark7 \o Current Document \h （二） 应收账款的管理的目标 1 HYPERLINK \l bookmark8 \o Current Document \h 1、 及时提供营运资金 2 HYPERLINK \l bookmark9 \o Current Document \h 2、 减少管理费用和坏账损失 2 HYPERLINK \l bookmark10 \o Current Document \h 3、 维持良好的客户关系协助销售 2 HYPERLINK \l bookmark11 \o Current Document \h 二、 A公司应收账款管理现状及存在问题分析 2 HYPERLINK \l bookmark12 \o Current Document \h （一） A公司经营情况分析 2 HYPERLINK \l bookmark13 \o Current Docume