gzxx公司应收账款管理的典型案例分析研究精品.pdfVIP

摘 要 应收账款的管理水平已经成为制约我国企业生存发展的一个重要因素。目前， 我国大部分企业应收账款管理意识比较淡漠，管理方式比较简单。许多企业因应收 账款管理不善导致现金流紧张，甚至陷入财务危机。对企业应收账款进行研究有重 要的理论和现实意义。 本文以国有大型化肥企业GZXX 公司为研究对象，首先对公司目前的管理模式 从事前、事中、事后几个阶段包括销售方式、绩效考核方案、老款催收等方面进行 分析；其次，针对GZXX 公司现有的应收账款管理模式提出了信用评价体系不健全、 合同管理不完善、销售方式保守、鼓励还款措施缺乏以及内部子公司结算管理混乱 等问题；最后，对GZXX 公司应收账款管理中存在的问题提出具体建议以期能强化 管理，包括：建立一套完善的应收账款管理体系。 本文的创新是通过建立客户信用评估体系、完善合同管理、应收账款催收管理、 风险控制、超期管理等制度来建立一套完整的企业应收账款管理体系，提升GZXX 公司应收账款的管理水平和更科学的决策方法。对同类企业加强应收账款的管理有 借鉴意义。 关键词：应收账款，应收账款管理，信用评价 I ABSTRACT Account receivables are an important factor of limiting domestic enterprises to survive and develop. Many companies have tense cash flow and even got into financial crisis because of poor receivables management. How to supervise and control the receivables in the course 、beforehand and afterwards in the emphasis of the research. In this paper, large state-owned enterprises GZXX fertilizer companies for research. First of all companies currently engaged in the management model, in the matter, after several stages, including sales, performance appraisal programme, the old collection, and other aspects of the analysis；Second, for GZXX companys existing accounts receivable management model by the credit rating system is not perfect, imperfect contract management, sales conservative, and the lack of measures to encourage payment clearing house subsidiary of chaotic management, and other issues ； Finally, the accounts receivable management company GZXX the problems that exist in specific recommendations to strengthen management, including ： the establishment of a sound accounts receivable management system. In this paper, the innovation is through the establishment of customer