企业赊销活动管理对策分析.docVIP

目 录 TOC \o 1-3 \h \u 摘要及关键词 I 引言 2 1 企业赊销活动概述 1 1.1 赊销概念 1 1.2 企业赊销活动的作用 1 2 企业赊销活动现状 2 2.1 企业赊销活动的管理现状 2 2.1.1 企业竞争陷入两难 3 2.1.2 企业缺乏信用意识 3 3 企业赊销活动中存在的问题 4 3.1 企业内部控制问题 4 3.2 赊销活动中的问题 4 3.3 对赊销管理认识不足 4 3.4 信用体制评估方法有缺陷 4 4 企业赊销活动中问题的成因 5 4.1 盲目赊销致使坏账 5 4.2 企业内部控制不健全 5 4.3 应收账款管理不合理 6 5 企业赊销活动的管理对策 7 5.1 完善赊销管理制度 7 5.2 加强事前控制力度 7 5.3 加强事中控制 8 5.4 加强事后完善 9 参考文献 9 致 谢 10 PAGE PAGE 11 企业赊销活动管理对策分析 摘要：随着中国市场经济的快速发展，市场竞争也日益激烈，使得产品销售日益疲惫。越来越多的企业运用赊销的模式解决自身发展问题。赊销活动之所以如此受到企业的青睐，主要有两个原因；一是赊销可以提高企业的竞争力；二是能起到稳定客户的作用，减少企业的库存。赊销虽然降低了企业的存货积压,但同时也给企业带来了高风险，增加了坏账成本。 本文首先对企业赊销活动现状、赊销的基本理念、赊销的功能和目的进行了分析，从企业经营管理的意义以及赊销的管理方法等方面对赊销加以阐述。然后分析赊销活动在我国企业中的现状、问题以及成因，探求符合我国企业自身特点、具有可操作性的赊销管理体系。希望所提出的对策及建议能够解决企业赊销活动中的管理问题，对企业可持续发展具有一定参考价值。 关键词：赊销活动；信用销售；财务管理对策 Analysis of the management countermeasure of enterprise credit sales activities Abstract：With the rapid development of China’s market economy, competition is gradually fierce, making product sales increasingly tired. More and more enterprises use credit to solve their own development problems. There are two main reasons why credit sales activities are so favored by enterprises, one is that credit sales can improve the competitiveness of enterprises, and the other is to play a role in stabilizing customers and reducing the inventory of enterprises. Although credit sales reduce the inventory backlog of enterprises, but also to the enterprise brings risks, increased the cost of bad debts. First of all, this paper analyzes the status qua of enterprise credit sales activities, the basic idea of credit sales, the function and purpose of credit sales, and expounds the credit sales from the significance of enterprise management and the management methods of credit sales. Then analyze the status qua, problems and causes of credit sales activities in Our countrys enterprises, and explore the credit sales management system which conforms to the characteristics of our countrys enterpris