中小企业应收账款管理改进研究.docVIP

中小企业应收账款管理改进研究 [摘 要] 应收账款管理，是中小企业所采取的一种常用方式，在中小企业日常管理中，它被作为了管理的重要内容。中小企业的资金，作为其中较为重要的一项，它被看做成了中小企业在经营管理上的一种重要的经营资源.目前，在社会的大环境之下，对于安全性的考量是否具体到位，直接会对企业的可用资源、现金流量造成极大的影响，更严重些，甚至会阻碍企业的发展进步。因此，企业应收账款管理的重要性地位是不容忽视的。本文结合我国中小企业的实际情况，对中小企业应收账款的管理进行了深入的研究。首先介绍了应收账款的定义，以及其管理方面的特点和意义。其次，分析了公司应收账款管理存在的问题及原因，并提出了相应的解决措施，然后结合案例，对应收账款的管理研究进行了详细阐述，并以美家机电股份有限公司为实例，选取了具有针对性、代表性的具体案例进行了细致的研究和分析，对应收账款管理中的现象、问题及解决方案进行了一番详细系统的说明。最后，对全文进行了归纳总结。 [关键字] 中小企业 应收账款 信用管理 收账政策 Research on the improvement of accounts Receivable Management in small and medium-sized Enterprises: a case study of Meijia Mechanical and Electrical [Abstract] The management of accounts receivable is the key content of the day-to-day management of the small and medium-sized enterprises. The financing of small and medium-sized enterprises is a vital operational resource. In the present social environment, its safety or not directly influences the resources of the enterprise, the cash flow, and even the development of the enterprise. Therefore, the management of the receivable account of the enterprise is particularly important. In this paper, the management of the accounts receivable of small and medium-sized enterprises is deeply studied from the actual situation. Firstly, the definition of accounts receivable, the characteristics of account receivable management and the significance of account receivable management are introduced. Then it analyzes the problems and causes of the management of the accounts receivable of the company, and puts forward the perfect measures to the problems existing in the accounts receivable, including strengthening the management consciousness of the management of the small and medium-sized enterprises, developing reasonable credit policy and strengthening the internal control of the accounts receivable. In this paper, some effective measures of the management of accounts receivable are described in detail with the case of the case. The case is analyzed by the company of Meiji