承德钢铁集团应收账款管理问题研究.docxVIP

PAGE 3 承德钢铁集团应收账款管理问题研究 摘 要 社会经济的快速发展带来了市场竞争日益加强的结果，企业想要在这种情况下获得发展的机会则需在依靠传统手段的同时开拓新的思路，“赊销”的方式便是在这种情况下产生的。这项以信用为出发点的营销手段的营运范围的扩大，在提升企业营业额的同时也提高了企业的核心竞争力，并且带来了众多与应收账款相关的问题。应收账款的回收过缓经常会促成坏账和呆账的产生，而市场等许多因素的影响更易使企业日后的发展受阻，甚至走向不堪的境地。所以，企业在运用赊销手段来扩大市场份额从而提高企业竞争力的同时还应通过多种措施来加强对应收账款的管理，从根本上降低由于应收账款过多而给企业带来的风险。本文通过运用调查法、文献资料法等方法，采用理论与案例想结合的方式，先从应收账款管理的概述、企业概况等基本问题入手，进而通过对承德钢铁集团应收账款管理的现状、存在的问题等方面的研究，总结出一系列应收账款日常管理的针对措施。为亟待加强对应收账款管理的钢铁企业提出切实可行的具体管理办法。 关键词：承德钢铁集团；应收账款；内部控制 ABSTRACT Social and economic rapid development has brought increasing market competition results, enterprises want to obtain development opportunities in this case need to rely on the traditional means and explore new ideas, credit is the generated in this case. The credit as the starting point of the expansion of the scope of operation of marketing tools, in the promotion of business turnover while also improving the core competitiveness of enterprises, and has brought a number of issues related to accounts receivable. The recovery of accounts receivable bradycardia often contribute to bad debts and bad debts, and the influence of market factors, and many other make it easier for enterprises in the future development of blocked, even to the unbearable situation. So that enterprises in the motion of credit means to expand market share and improve the competitiveness of enterprises at the same time also should be through a variety of measures to strengthen the management of accounts receivable, fundamentally reduced due to the fact that the accounts receivable and to bring enterprise risk. In this paper, by using the method of investigation, literature and so on, to combine the way of the theory and the case, starting from the basic problems of accounts receivable management, the overview, company profile, and then through the of Chengde Iron and steel group should accounts receivable management, the present situation, the existence question and other as