浅议应收账款的管理与控制-以A公司为例
浅议应收账款的管理与控制-以A公司为例(论文1000字)
摘要
当前国内建材市场在市场秩序上依然较为混乱，部分企业并不具备良好的信用条件，造成一些企业的应收账款额度逐渐扩大，此外流动资产和应收账款所占据的份额也有扩大的趋势。面对这种外部经济发展缓慢以及内部市场竞争激烈的双重压力，各建材企业为了扩大市场销售额，迅速抢占市场，无可避免的会采用信用销售，因此使得建材企业应收账款日益增加，出现许多坏账等问题，影响企业发展。因此，针对该类企业，进行应收账款的管理与控制研究是十分有必要的。基于此，本文以A公司为主要研究对象，首先介绍了应收账款的概念和风险，其次详细分析了A公司应收账款的现状，总结其在应收账款管理方面存在的主要问题，最后有针对性的提出具体的解决策略。希望本文的研究有助于类似的建材企业的应收账款管理得到进一步发展。
关键词：应收账款；管理与控制；建材企业
Abstract
At present, the domestic building materials market is still relatively chaotic in the market order. Some enterprises do not have good credit conditions, resulting in the gradual expansion of the accounts receivable of some enterprises. In addition, the share of current assets and accounts receivable has also expanded. . Faced with the dual pressures of slow external economic development and fierce competition in the internal market, in order to expand market sales and quickly seize the market, all building materials companies will inevitably adopt credit sales, thus making building materials companies increasingly accountable. There are many problems such as bad debts, which affect the development of enterprises. Therefore, it is very necessary to conduct research on the management and control of accounts receivable for such enterprises. Based on this, this paper takes Zhongjian West Construction Guizhou Co., Ltd. as the main research object, first introduces the concept and risk of accounts receivable, and then analyzes in detail the current situation of the accounts receivable of China Construction Western Co., Ltd. in Guizhou, summing up its The main problems in the management of accounts receivable, and finally targeted specific solutions. It is hoped that the research in this paper will help the development of accounts receivable management of similar building materials enterprises to be further developed. [资料来源：www.doc163.com]
Key words:accounts receivable; management and control; building materials enterprises
目 录
摘要 i
Abstract ii
第一章绪论 1
1.1 研究背景 1
1.2 研究意义 1
1.2.1 理论意义 1
1.2.2 现实意义 1
第二章相关理论研究 3
2.1 应收账款 3
2.2 应收账款风险 3
2.2.1 应收账款风险概念 3
2.2.2 导致应收账款存在风险的原因 3
2.3 应收账款的管理方法 4
2.3.1 应收账款回收情况监督 4
2.3.2 收账政策的制定 4
第三章 我国应收账款的现状及存在的问题——以中建西部建设贵州有限公司为例 5
3.1 中建西部建设贵州有限公司简介 5 [来源：http://Doc163.com]
3.2 中建西部建设贵州有限公司应收账款现状分析 5
3.3 A公司应收账款管理中存在的问题 9
3.3.1 相关业务人员业务知识不熟悉 9
3.3.2 公司销售模式落后 9
3.3.3 A公司对应收账款管理机制不完善 10
3.3.4 我国信用管理体系的缺失 10
3.4 A公司应收账款管理的相关建议 10
3.4.1 加强内部人员责任培训 10
3.4.2 加强应收账款的日常管理 11
3.4.3 对应收账款的账龄进行合理有效的分析 12
3.4.4 建立有效的应收账款催收程序 12
结 论 13
参考文献 14
致谢 15 [资料来源：https://www.doc163.com]