Y公司应收账款分析.docVIP

PAGE \* MERGEFORMAT I PAGE \* MERGEFORMAT I 摘 要 在市场经济条件下，企业之间的商品交易基本上都是通过赊销方式来实现的。赊销作为一种重要的促销手段，对于扩大产品销售，增加销售收入和利润总额，减少库存积压，提高市场竞争力都具有重要的作用。但是，随着信用销售的增加，应收账款也会随着增加。如果不对应收账款实施有效的控制和管理，必将导致应收账款居高不下、坏账损失增加、管理成本逐渐升高、经营利润逐渐下降、资金周转不畅、财务风险巨增等不良局面，从而影响企业的稳定。因此，如何加强应收账款管理，是当前企业管理者面对的重要课题。 本文通过对Y公司在应收账款的管理控制方面所面临的问题深入研究，然后对Y公司应收账款管理存在的问题做了剖析，找出了存在的原因，认为Y公司的销售与收款环节的管理体系不完善及缺少有效的管理控制流程。从而针对Y公司具体情况，对应收账款管理提出了具体管理对策。 关键词：应收账款；分析；管理 PAGE \* MERGEFORMAT II PAGE \* MERGEFORMAT II ABSTRACT Under the condition of market economy, commodities trading between enterprises are basically achieved by way of credit. Sell on credit, as an important promotion means to expand the product sales, increase the total sales and profits, reduce inventory, improve market competitiveness plays an important role. However, with the increase of credit sales, accounts receivable as will also increase. If no effective control and management, account receivable must lead to accounts receivable, bad debt losses increase, high management costs increased, gradual decline in operating profits, cash flow not free, as well as the financial risk of huge increase, thus affecting the stability of the enterprise. Therefore, how to strengthen the management of accounts receivable, is an important topic of the current enterprise managers face. This article through to Y company in the management of accounts receivable control problems faced by the thorough research, and then to Y company accounts receivable management to do an analysis of existing problems, find out the reasons of the existence of, think Y in the link of the companys sales and credit management system is not perfect and the lack of effective management control process was the cause of should collect remained high. On A particular case, A company of accounts receivable management specific management measures are put forward. Key words: Accounts receivable ; Analysis ; Management 目 录 TOC \o 1-3 \h \u HYPERLINK \l _Toc30735 一、 应收账款