中小企业应收账款管理存在的问题及对策-以中山市和兴粘扣带有限公司为例.docVIP

Abstract In recent years, due to the rapid and steady growth of Chinas macro-economy, this has brought more challenges to many small and medium-sized enterprises. It is precisely because small and medium-sized enterprises are in a state of small scale and lack of resources, manpower and technology that they cannot choose diversified management methods in their management strategies. Under such limited conditions, many small and medium-sized enterprises will choose the sales mode of credit sale, one is to expand their sales scale, the other is to increase their market share in the market, the third is also conducive to improving their competitiveness of enterprises. In the case analysis of this article, Zhongshan city and xing fastener co., ltd, a small and medium-sized enterprise engaged in trade, are selected as an example to analyze the problems existing in the accounts receivable management of small and medium-sized enterprises. In the case analysis of this article, firstly, according to the research of relevant documents at home and abroad, I analyzed the meaning, objectives and causes of accounts receivable management. It is on this basis that I analyzed the basic situation of the current case enterprises and their industries, and also made relevant analysis on the organizational structure and work flow of accounts receivable management. I found that the credit policy was incomplete, the customer investigation was not thorough, and the risk awareness was weak. Finally, I made policy improvement for these known problems. Key words: accounts receivable management; Accounts receivable; Small and medium-sized enterprises. 目 录 TOC \o 1-3 \h \u 8484 第1章 绪 论 6 25305 1.1研究背景及意义 6 29185 1.1.1课题的背景 6 14498 1.1.2课题的意义 6 30115 1.2文献综述 6 1126 1.2.1国内文献综述 7 23931 1.2.2国外文献综述 7 32272 1.2.3文献评述 8 9474 1.3研究内容与方法 8 12685 1.3.1研究内容 8 30077 1.3.2研究方法 8 25577 1.3.3论文框架 9 17694 第2章 应收账款管理的基本概念 10 19075 2.1应收账款管理的含义 10 29686 2.2应收账款管理的目标 10 27820 2