LB汽车公司应收账款管理改进研究

发布时间：2018-03-23 12:45

本文选题：应收账款　切入点：应收账款管理　出处：《湖南大学》2014年硕士论文

【摘要】：市场经济条件下，企业之间的商品交易基本上都是通过赊销方式来实现的。赊销作为一种重要的促销手段，对于扩大产品销售，增加销售收入和利润总额，减少库存积压，提高市场竞争力具有重要作用。但是，随着信用销售的增加，应收账款也会随之增加。如果不对应收账款实施有效的控制和管理，必将导致应收账款居高不下、坏账损失增加、管理成本提高、经营利润下降、资金周转不畅、财务风险巨增的局面，进而影响企业稳定、健康发展。因此，如何加强应收账款管理，是当前企业管理者面对的重要课题。近年来，猎豹汽车公司销售规模逐年扩大，销售收入逐年增加，但应收账款也随之大幅增加，巨额应收账款的存在已经成为制约公司发展的重要“瓶颈”。本文从猎豹汽车公司的实际情况出发，通过对公司应收账款管理中存在的主要问题进行分析，提出了加强应收账款管理的建议，从事前防范、事中控制到事后处理三个环节，构建全方位、全过程和全员参与的应收账款管理体系。通过本文的研究，为猎豹汽车公司加强应收账款管理，，提高应收账款管理水平和资金利用效率、减少坏账损失、降低财务风险，提供了切实可行的解决问题的方法和途径。本文不仅分析了猎豹汽车公司应收账款管理现状，并且还指出该公司应收账款管理存在的主要问题，进而针对猎豹汽车公司应收账款管理中存在的问题提出了一些建议和具体解决方案。
[Abstract]:Under the condition of market economy, the trading of goods between enterprises are basically achieved by way of credit. Credit as an important means of promotion, to expand product sales, increase sales revenue and profits, reduce inventory, improve market competitiveness has important role. However, with the increase of credit sales, accounts receivable money will also increase. If there is no control and management of accounts receivable will lead to the implementation of effective, accounts receivable, bad debt losses increase, management costs, operating profit decline, poor cash flow and financial risk increasing situation, thereby affecting the stability of enterprises and healthy development. Therefore, how to strengthen the accounts receivable management is an important research topic of the enterprise managers have to face.
In recent years, the sales scale cheetah car company is increasing year by year, sales revenue increased year by year, but the accounts receivable increases significantly, the huge existence of accounts receivable has become an important bottleneck to restrict the development of the company. This paper from the actual situation of the cheetah car company, through the analysis of the main problems of the company's accounts receivable management in, put forward to strengthen the management of accounts receivable, precaution and control to the three links after the treatment in the construction of all-round, the whole process and full participation in the management of accounts receivable system. Through this research, for the cheetah car company to strengthen the management of accounts receivable, accounts receivable should improve the utilization efficiency the level of management and funds, reduce bad debt losses, reduce financial risk, provides the method and way to solve the problem of feasible.
This paper not only analyzes the current situation of accounts receivable management of cheetah car company, but also points out the main problems of accounts receivable management, and then puts forward some suggestions and specific solutions for the problems existing in the accounts receivable management of cheetah motor company.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F406.72

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