麦当劳应收账款管理问题分析.docxVIP

PAGE 2 麦当劳应收账款管理问题分析 摘 要 　　我国经济繁荣发展，企业之间的竞争也越来越激烈，因此企业是否能够可持续发展就很重要。应收账款是财务会计中最受关注的问题之一。它的存在与企业财务管理的风险直接相关。应收账款增加的次数越多，对财务管理的风险就越大。如果应收账款不能及时收回，融资可能会中断甚至破产。　　本文以应收账款管理为研究课题，首先，总结了应收账款管理的相关理论和国内外应收账款管理的研究成果。其次，采用文献研究方法和案例分析方法，结合目前麦当劳的应收账款的具体情况，分析麦当劳的财务数据，分析应收账款的规模、比例和账龄。　　本文以麦当劳为例，通过分析现有的信贷政策和应收账款管理的效果，发现了问题，并提出了改善麦当劳应收账款管理优化的建议。不仅可以加快债权企业的现金流，而且还能减少经营的风险，加快企业的发展。对麦当劳的信贷政策和应收账款制度经过修改完善，做了更标准化的信贷管理，为保证企业同时提高市场占有率，尽可能节约财务成本，提高企业竞争力和可持续发展。关键词：应收账款；信用风险；管理制度 Abstract 　　Chinas economic prosperity and development, the competition between enterprises is becoming more and more fierce, so it is very important whether enterprises can develop sustainably. Accounts receivable is one of the most concerned issues in financial accounting. Its existence is directly related to the risk of enterprise financial management. The greater the number of accounts receivable increases, the greater the risk to financial management. If receivables are not collected in a timely manner, financing may be interrupted or even bankrupt. 　　This paper takes accounts receivable management as the research topic. First of all, it summarizes the relevant theories of accounts receivable management and the research results of accounts receivable management at home and abroad. Secondly, using the method of literature research and case analysis, combined with the specific situation of the current McDonalds accounts receivable, the financial data of McDonalds is analyzed, and the scale, proportion and age of accounts receivable are analyzed. 　　In this paper, McDonalds as an example, through the analysis of the existing credit policy and the effect of accounts receivable management, found the problem, and put forward to improve McDonalds accounts receivable management optimization suggestions. It can not only accelerate the cash flow of creditor enterprises, but also reduce the risk of operation and speed up the development of enterprises. The credit policy and accounts receivable system of McDonalds have b