有限公司應(yīng)收賬款管理的研究

摘要
應(yīng)收賬款是指企業(yè)在正常的經(jīng)營過程中，因銷售商品、產(chǎn)品或提供勞務(wù)等業(yè)務(wù)而形成的債權(quán)，它是商業(yè)信用的產(chǎn)物，對企業(yè)擴大經(jīng)營規(guī)模、提高銷售量和市場占有率有很大的促進作用。應(yīng)收賬款是伴隨著賒銷而發(fā)生的，雖然賒銷在擴大銷售量、減少庫存和增強市場競爭力方面比其他結(jié)算方式有更大的優(yōu)勢，但賒銷必然會導(dǎo)致企業(yè)產(chǎn)生大量的應(yīng)收賬款，它已經(jīng)成為企業(yè)流動資金中的重要組成部分，其風(fēng)險大小直接影響著企業(yè)的贏利能力和損益狀況。同時，應(yīng)收賬款又是許多企業(yè)財務(wù)管理的薄弱環(huán)節(jié)，企業(yè)資產(chǎn)在這方面的流失量和沉淀量很大，對其管理的好壞決定著企業(yè)生產(chǎn)經(jīng)營能否順利進行，能否提高資產(chǎn)使用效率。因此，對應(yīng)收賬款的管理已成為企業(yè)財務(wù)管理的一項重要任務(wù)。
本文通過分析應(yīng)收賬款的現(xiàn)狀，影響及存在的問題，結(jié)合福建日泰茶業(yè)有限公司應(yīng)收賬款的案例，了解目前企業(yè)應(yīng)收賬款管理存在的不足，分析其存在的原因，并通過這些原因提出合理的建議，對應(yīng)收賬款進行更有效的管理，提高企業(yè)的管理水平和經(jīng)營業(yè)績。

關(guān)鍵詞　應(yīng)收賬款；賒銷；壞賬核銷；銷售折扣
 Research on Accounts Receivable Management of Fujian RiTai tea co,.LTD
Abstract
Accounts receivable is to show in the normal course of business,、due to the sale of goods , products or services, and there business form of debt, it is the product of commercial credit, to the enterprise expands the scale of operation, improve sales and market share have great to promote role. Accounts receivable along with the credit occurred, although selling on credit to expand sales, reduce inventory in expanding sales and increase the market competitive power than the other method of settlement has greater advantages, but sell on credit is bound to lead the enterprise have a lot of accounts receivable, it has already become an important part of enterprises liquidity, the risk size directly affect the enterprise profitability and profit and loss situation. At the same time, accounts receivable is the weak link in many enterprises financial management, the enterprise assets in this area have loss and precipitation amout, the quality of management determines the production and operation can proceed smoothly, and improve the efficiency of use of asset. Therefore, the accounts receivable management has become an important task of enterprise financial management.
This article through the analysis of the present situation of accounts receivable, effects and problems, combined with the case of account receivable management of Fujian Ri Tai Tea Co., LTD, understand the shortcomings of the enterprise accounts receivable management, analyzes its existing reasons, and through these reasons put forward reasonable suggestions for more effective management of accounts receivable, and improve the management level of enterprises and business performance

Keywords Accounts receivable；sell on credit；bad debt cancel after verification；Sales discount
目錄
摘要 I
Abstract II

第1章 緒論 1
1.1 選題背景 1
1.2研究的目的和意義 1
1.2.1研究的目的 1
1.2.2研究的意義 2
1.3論文的主要研究內(nèi)容 2
第2章 應(yīng)收賬款管理存在的問題 3
2.1 企業(yè)應(yīng)收賬款的影響因素 3
2.1.1 信用標準 3
2.1.2 信用條件 3
2.1.3 收款政策 4
2.2 應(yīng)收賬款管理上存在的問題 4
2.2.1 計提壞賬存在的隨意性 4
2.2.2 缺乏對往來客戶的信用評估 4
2.2.3 應(yīng)收賬款管理制度不夠完善 5
2.3 應(yīng)收賬款管理不善對企業(yè)的影響 5
2.3.1 企業(yè)效益下降 5
2.3.2 夸大了企業(yè)經(jīng)營成果 6
2.3.3 加速了企業(yè)現(xiàn)金流出 6
2.3.4 對企業(yè)營業(yè)周期有影響 6
2.3.5 增加出錯概率 6
第3章 應(yīng)收賬款管理的改進措施 7
3.1 加強應(yīng)收賬款的日常管理 7
3.1.1 科學(xué)確定應(yīng)收賬款的最高額度 7
3.1.2 認真建立客戶信用等級評定制度 7
3.1.3 設(shè)置專門的賒銷和征信部門 7
3.1.4 實行嚴格的壞賬核銷制度 8
3.2 實行嚴格的內(nèi)審和內(nèi)部控制制度 9
3.2.1 有明確的責(zé)任并建立崗位替換 9
3.2.2 對壞賬核銷有完整的程序 9
3.2.3 加強賒銷的管理制度 9
3.3 采取有效手段提高企業(yè)效益 10
3.3.1 合理的使用銷售折扣 10
3.3.2 充分利用應(yīng)收賬款進行融資 10
3.3.3 準確的使用法律武器 11
第4章 日泰茶業(yè)公司應(yīng)收賬款管理的案例分析 12
4.1 案例背景 12
4.1.1 日泰茶業(yè)概況 12
4.1.2 應(yīng)收賬款問題 12
4.2 案例材料 13
4.2.1 應(yīng)收賬款規(guī)模和賬齡 13
4.2.2 應(yīng)收賬款內(nèi)部管理制度 14
4.2.3 應(yīng)收賬款回收情況 14
4.2.4 應(yīng)收賬款周轉(zhuǎn)率 15
4.3 案例分析 15
結(jié)論 17
致謝 18
參考文獻 19
附錄A 20
附錄B 25