應(yīng)收賬款管理研究

目   錄

摘 要·································································································2

關(guān)鍵詞·································································································2

引 言·································································································3

一、企業(yè)應(yīng)收賬款管理的概述··························································3

（一）應(yīng)收賬款的內(nèi)容···································································3

（二）應(yīng)收賬款形成的原因·····························································3

（三）應(yīng)收賬款對企業(yè)的影響·························································4

（四）應(yīng)收賬款管理的目標·························································4

二、 瀘州眾大科技液壓件有限公司應(yīng)收賬款管理的分析··························7

（一）公司概況············································································7

（二）公司應(yīng)收賬款管理的現(xiàn)狀······················································7

（三）公司應(yīng)收賬款管理存在的問題及原因······································8

三、加強對眾大科技有限公司應(yīng)收賬款管理的建議·························9

（一）制定合理的信用政策····························································9

（二）實施有效的收賬政策····························································9

（三）完善應(yīng)收賬款的日常管理······················································10

四、總結(jié)····························································································11

參考文獻····························································································12

摘  要

應(yīng)收賬款是企業(yè)在經(jīng)營過程中因銷售、提供勞務(wù)等行為所形成的應(yīng)向購買單位收取的款項。我們都知道企業(yè)只有通過銷售行為并取得貨幣資金，才能在資金周轉(zhuǎn)鏈中形成循環(huán)，進行良性發(fā)展。若應(yīng)收賬款周轉(zhuǎn)不過來則會嚴重影響企業(yè)的正常生產(chǎn)和發(fā)展。所以，企業(yè)想要良性發(fā)展，則要加強對于應(yīng)收賬款的管理，應(yīng)控制應(yīng)收賬款的數(shù)額和收回的時間采取有效措施，及時組織催收，避免企業(yè)資金被其他單位占用。以下是以“瀘州眾大科技液壓件有限公司”為例的對企業(yè)應(yīng)收賬款管理的一點點見解。

關(guān)鍵詞：應(yīng)收賬款；企業(yè)；管理