海尔集团应收账款管理研究.pdfVIP

3.4.2 内部原因 7 4 海尔集团应收账款管理的改进思路 8 4.1 事前设立信用管理体系 8 4.1.1 完善信用管理部门的职能与工作内容 8 4.1.2 完善内部监督机制与结构 9 4.1.3 做好坏账准备 9 4.2 事中加强动态跟踪 9 4.2.1 灵活运用收款方式 9 4.2.2 建立应收账款客户管理系统 10 4.3 事后提高催收效率 10 4.3.1 应收账款票据化 10 4.3.2 加强事后催收账款 11 5 总结 11 参考文献 12 海尔集团应收账款管理研究 摘要 ：对于企业来说，应收账款管理在促进销量、降低库存、贷款融资等方面都能够起到积极的促 进作用，随着时代的发展，新能源类型的企业大量产生，但由于企业竞争激烈，应收账款管理问题不 可避免。笔者针对海尔集团应收账款管理状况进行研究，发现该公司存在着的问题，笔者在大量翻阅 文献，结合实际情况的基础上，提出了海尔集团应收账款管理的具体措施，即建立独立的信用管理部 门、加强内部控制，对不同信用等级的客户建立对应的信用政策、建立应收账款客户管理系统、形成 适当完好的应收账款的管理制度、结合现实情况合理计提坏账准备。 关键词：海尔集团；应收账款；信用管理 Research on the management of accounts receivable of Haier Group Abstract:For enterprises, accounts receivable management can play a positive role in promoting sales, reducing inventory, loan financing and other aspects. With the development of the times, a large number of new energy type enterprises have emerged, but due to the fierce competition of enterprises, accounts receivable management problems can not be avoided. According to the research on the management of accounts receivable of Haier Group, the author finds out the problems existing in the company. On the basis of a large number of documents and the actual situation, the author puts forward specific measures for the management of accounts receivable of Haier Group, that is, to establish an independent credit management Department, strengthen internal control, establish corresponding credit policies and accounts receivable for customers with different credit levels Customer management system of accounts receivable, proper and sound management system of accounts receivable, and reasonable provision for bad debts in combination with the actual situation. Key words: Haier Group; accounts receivable; credit management 1 引言 应收账款是收入的重要组成部分之一，它的回收期和回收期不仅影响资本的流