应收账款管理若干问题探讨.pdfVIP

应收账款管理若干问题的探讨 ——以哈尔滨九州电气股份有限公司为 摘 要 为了扩大销售、减少库存，企业就会进行赊销，应收账款也会随之增多，因此应 收账款管理对企业来说非常关键。随着九洲电气营业发展，应收账款也一直攀高，公 司优化管理应收账款不容忽视。本文将借鉴国内外前人的成果，先简述公司背景，然 后分析应收账款质量，利用文献分析法、数据分析法、比较分析法和规范分析法对九 州电气的应收账款管理进行调査，找出公司的问题。其原因分为外部和内部，接着从 原因上入手提出九州电气公司建立独立的信用管理部门，并从信用政策、核赊制度、 信息档案和催收制度四个方面来改善九州电气公司的应收账款管理。最后，对全文做 出总结，并提出本文的局限性。 关键词：应收账款；应收账款质量；5C 评估法；信用管理部门 I Discussion on Several Issues of Accounts Receivable Management Abstract In order to expand sales and reduce inventory, companies will sell on credit and account receivables will increase. Therefore, accounts receivable management is very important for enterprises. With the development of Jiuzhou Electric, the accounts receivable has also been rising, and the companys optimized management of accounts receivables cannot be ignored. This article will draw on the achievements of predecessors at home and abroad, first briefly describe the companys background, then analyze the quality of receivables, and use the literature analysis method, data analysis method, comparative analysis method and standardized analysis method to carry out the accounts receivable management Investigate and identify company issues. The reasons are divided into external and internal. Then, starting from the reasons, it is proposed that Kyushu Electric Company establish an independent credit management department, and improve the receivable account of Kyushu Electric Company from four aspects: credit policy, credit checking system, information file and collection system. Money management. Finally, it summarizes the full text and puts forward the limitations of this paper.