志达皮草有限公司应收账款管理中存在的问题及对策研究.docVIP

题目志达皮草有限公司应收账款 管理中存在的问题及对策研究 志达皮草有限公司应收账款管理中存在的问题及对策研究 摘 要 随着经济一体化、全球化的加剧，企业各方面的竞争逐渐激烈，对赊销也越来越重视。赊销使企业应收账款增加，而管理不到位造成应收账款逾期收回或发生坏账，直接减少了公司的效益。因此，很多企业由于对企业应收账款管理不到位，阻碍资金流通，以至于产生财务风险，面临破产危机。本篇论文以志达皮草有限公司为例，通过文献资料法，观察法，个案法等研究方法，首先对应收账款管理相关理论进行了综述，其次对志达公司应收账款管理当下情况进行分析，找到其管理体系中现有的各种问题，根据相关的权威理论观点，参照当前行之有效的应收账款管理体系，结合志达公司自身特点和实际情况，总结出有效地管理措施，通过完善信用政策，明确各部职责，提高员工素质，积极催收账款，几个方面来达到加强应收账款管理水平的目的，避免企业陷于财务危机甚至走向破产。 关键词：应收账款管理；志达皮草；信用政策 ABSTRACT Along with the economic integration and globalization, the enterprise competition gradually fierce, the credit is becoming more and more attention. The credit business accounts receivable increased, and the management is not in place to recover overdue accounts receivable or bad debts, directly affect the companys benefit. Therefore, many enterprises due to the management of accounts receivable is not in place, hinder the circulation of funds, so that the cause of the financial risk, facing bankruptcy crisis. This paper takes Zhida Co. Ltd for example fur, through literature, observation method, method of case study method, firstly, corresponding to accounts receivable management theory is reviewed, followed by the Zhida company status of accounts receivable management analysis, and found the various problems of accounts receivable management, according to the relevant authority theory point of view, according to accounts receivable management system currently effective, combined with their own special Zhida company And the actual situation, summed up the effective management measures, through the improvement of the credit policy, clear responsibilities, improve the quality of the staff, the positive aspects of the collection of accounts receivable, to strengthen the accounts receivable management level, avoid enterprises