bm公司应收账款管理分析word格式论文.docxVIP

优秀毕业论文 精品参考文献资料 摘 要 在现代市场经济的环境下,企业之间的竞争日益激烈。有效的抢占更大的市场 份额无疑成为各个企业的首要目标。为了实现这个目标,很多的企业都采用赊销的 方式来扩大销售,因为在这方面赊销有着其他任何结算方式都无法比拟的优势。但 建立在商业信用基础上赊销方式就像是一把“双刃剑”,一方面,企业利用商业信 用使销售收入迅速扩大、拓展市场份额、降低整体经营成本、强化企业市场竞争 地位和实力,进而实现规模经营;另一方面,由于目前的法制还不健全,信用体系也 不够完善,随着信用经济的不断发展,企业由于赊销业务也产生许多日益严峻的问 题。诸如，赊销产生的应收账款降低了企业资金的使用效率，导致企业效益下降； 由于赊销，致使企业的物流与资金流不一致，夸大了企业经营成果、增加了应收 账款，同时也会带来形成坏账的风险，虚增利润，增加税赋，加速了企业的现金 流出，给企业带来极大的潜在风险；那么，我们该如何在企业的经营中有效规避 这些风险呢？这就要企业在不断的提升、完善产品质量的同时，加强应收账款的 日常管理并建立一套科学的应收账款管理制度；加强企业内部控制，构建企业内 部信用与风险管理体系。针对企业自身的实际情况，从应收账款管理的事前,事中, 事后等不同阶段制定出全方位风险预警机制，从而增强企业在市场竞争中的综合 实力。 本文试图通过对 BM 公司的应收账款管理现状的调查和研究，找出企业在经营 活动中所存在的问题，结合应收账款管理的理论，提出改进应收账款管理的建议。 关键词：应收账款 财务管理 风险预警机制 BM 公司 BM 公司应收账款管理研究 ABSTRACT ABSTRACT In the environment of modern market economy, the competition is increasingly fierce between enterprises. Seize greater market share effectively undoubtedly will be the primary goal in enterprises. To achieve this goal, many enterprises have adopted the way to the selling on credit to expand sales, compared with any other settlement, credit on credit has incomparable advantage. But, on the basis of commercial credit, the methods of selling on credit like a double-edged sword. on the one hand, enterprises adopt the following methods to realize the scale of operation : utilize commercial credit sales income to expand rapidly, expand market share, reduce the overall operating costs, strengthening the power of competitive market position;On the other hand, because the current legal system is not perfect and the credit system is not perfect, at the same time,with the development of the credit economy, because of the sell on credit,enterprise also produced many serious problems. Such as, because of the sell on credit, the accounts receivable reduces the useful efficiency of enterprise funds, and then lead to decline of enterprise benefits; Because of the sell on credit, the logistics and capital flow is not consistent, it led to exaggerate enterprise operating results、 increase