电脑绣花企业应收账款问题研究.docxVIP

目录 TOC \o 1-3 \h \z \u 1前言 1 1.1研究目的和意义 1 1.2国内外相关文献综述 1 1.3主要研究内容和研究方法 2 2电脑绣花企业应收账款管理现状 3 2.1电脑绣花企业基本情况简介 3 2.2电脑绣花企业应收账款管理现状 4 3电脑绣花企业应收账款存在的问题 5 3.1逾期的应收账款数额增加 5 3.2应收账款回收期限长且不固定 6 4电脑绣花企业应收账款问题存在的原因分析 7 4.1企业缺乏信用政策 7 4.2企业缺乏有效的收账政策 7 4.3缺乏专业的财务人员 8 5解决电脑绣花企业应收账款存在问题的对策 8 5.1划分客户信用等级 8 5.2制定收账政策，弥补信用政策的不足 9 5.3聘请专业的财务人员 10 5.4更新生产技术，自主创新产品 10 6结论 11 参考文献 11 致谢 13 电脑绣花企业应收账款问题研究 摘要：本文结合当前服装市场经济发展和企业的实际情况，通过对电脑绣花企业应收账款管理问题进行研究，以胜煌绣花事业有限公司为主要论述对象，再结合整个整体电脑绣花企业的经营状况，利用收集到的数据进行分析和加以论证。文章首先提出电脑绣花企业在应收账款管理工作中出现的问题，给企业带来的生产经营影响。其次，结合企业实际发展情况，深入分析，找出导致问题出现的重要原因。最后，结合所学知识和企业的实际情况，主要运用信用政策、提出技术更新和产品创新等可行方法，解决电脑绣花企业应收账款管理工作中出现的问题，从而使企业在未来生产经营中获得较好的生产效益。 关键词：应收账款；信用等级；收账政策 Study on Problems of Accounts Receivable of Computer Embroidery Enterprises in Shantou Abstract: This article combines the current economic development of the clothing market and the actual situation of the enterprise, research the accounts receivable management of computer embroidery companies in Shantou. Taking Shenghuang Embroidery Co., Ltd. as the main principal of discussion, combined with the operating status of the entire computer embroidery company in Shantou, using the collected data for analysis and justification. First of all, the article points the matters in accounts receivable management of computer embroidery companies in Shantou, pointing out the production and operation impact to the enterprise. Secondly, based on the actual development of the firm, in-depth analysis is carried out to find out the important causes of the problems . Last, it combines the knowledge learned and the actual situation of the enterprises, mainly uses credit policy, technology renewal and products innovation in order to solve the troubles in the accounts receivable management of Shantou computer embroidery companies, so that the companies can obtain better production benefits in the future. Keywords:accounts receivable; credit rating; collection p