美的集团应收账款管理分析.docxVIP

PAGE 2 美的集团应收账款管理分析 摘 要 　　现代市场发展飞速，企业间的竞争日益激烈。为了护航企业的快速发展，以抢夺更大的市场份额，很多企业在业务运作过程中，越来越多地使用了信贷出售的方法，这很容易会导致公司应收款的规模不断增加。由于应收账款的日积月累，公司大量的可流动资金被占用了，这会严重影响到公司的正常经营。因此，如何科学合理对应收账款进行管理，是企业当下应当重点关注的问题。 　　在本论文中，笔者以美的作为研究对象，通过调查和分析美的集团三年期间（2017-2019）的财务数据，重点对企业应收账款的具体情况分析研究，笔者可以发现美的在整个企业的应收账款管理流程中存在三个比较显著的弊端。第一，应收账款管理制度不完善，存在责任归属不清的问题；第二，信用管理不完善、合同管理不规范；第三，催收制度不健全、催收管理缺乏激励机制。　　针对美的集团现阶段应收账款管理中存在的问题，本文提出了相应对策。首先，制定完善的管理结构，分摊各部门的责任归属；其次，优化信用管理机制，完善动态合同管理；最后，将催收程序调整得更为合理以及建立合理的绩效考核机制。希望能够为美的集团应收账款管理工作的改善起到一定的促进作用，以降低企业财务风险。 关键词：美的集团；应收账款；应收账款管理 Abstract 　　The modern market develops rapidly, the competition between enterprises is increasingly fierce. In order to protect the rapid development of enterprises in order to seize a larger market share, many enterprises in the process of business operation, more and more use of the method of credit sale, which will easily lead to the increase in the scale of corporate receivables. Due to the accumulation of accounts receivable, a large amount of liquidity is occupied, which will seriously affect the normal operation of the company. Therefore, how to scientifically and reasonably manage accounts receivable is a key issue for enterprises. 　　 In this paper, the author takes the United States as the research object, through investigating and analyzing the financial data of Midea during the three years (2017-2019), focusing on the specific situation of enterprise accounts receivable. The author can find that there are three obvious drawbacks in the whole enterprise accounts receivable management process. First, the management system of accounts receivable is not perfect, there is the problem of unclear attribution of responsibility; second, the credit management is not perfect, the contract management is not standardized; third, the collection system is not perfect, and the collection management lacks incentive mechanism. 　　 In view of the problems existing in the current accounts receivable management of Midea, this paper puts forward