MS公司应收账款管理优化研究.docxVIP

致谢 目 录 TOC \o 1-2 \h \z \u 1 绪论 1 1.1 研究背景与意义 1 1.2 国内外研究现状 1 1.3 研究内容 3 1.4 研究方法 3 2 应收账款及其管理的相关理论概述 4 2.1 应收账款基本概念 4 2.2 应收账款管理相关内容 5 2.3应收账款质量分析指标 6 3 MS公司应收账款管理现状分析 8 3.1 公司概况 8 3.2 公司应收账款基本情况分析 9 3.3公司应收账款管理现状 10 3.4 MS公司应收账款管理问题分析 12 4 MS公司应收账款管理改进措施 14 4.1 完善应收账款管理制度 14 4.2 完善信用体系 14 4.3 加强应收账款日常监控与管理 14 4.4 转移风险 15 4.5 提高产品竞争力 15 结束语 16 参考文献 17 致 谢 18 摘 要 近年来，随着我国经济的迅猛发展，赊销作为一种既可以扩大销售又深受客户青睐的结算方式，已被我国公司广泛采用，但是与此同时赊销也给公司带来了潜在的危机，若大批应收账款不能按时收回甚至无法回收时，很可能使公司出现资金运转不灵的情况，不仅不能促进公司良好地发展，还有可能使公司面临破产等风险。应收账款的良好管理是维持公司正常运作的核心元素之一，对其合理管控，则资金流动性高，经济效益亦会随之提高，公司也会得到更加稳健的发展。 本文以MS公司为例，使用有关财务数据剖析应收账款管理现状，发现了该公司目前存在的诸多应收账款管理问题，对其现有的问题提出了具体的改进建议，以改善该公司应收账款管理的现状，提高资金流动率，提升公司收益，防范经营风险。 关键词： 应收账款；赊销；问题；改进 Research on Accounts Receivable Management Optimization of MS Company Abstract In recent years, with the rapid development of economy in our country, credit as a kind of both can expand sales and the method of payment is favored by customers, has been widely used in our company, but at the same credit also brought the company a potential crisis, if a large number of accounts receivable cannot be back on time or even unable to recycle, is likely to be an emerging working capital of the company, not only cannot promote the development of the company well, and may make companies are facing bankruptcy risk. Accounts receivable management in the company’s production and operation occupies a position that cannot be underestimated, the company accounts receivable management is appropriate, then the fund liquidity is high, economic benefits will also be improved, the company will get more steady development. Based on the MS company as an example, through analyzing its accounts receivable management present situation and the relevant financial date, found that many of the accounts receivable management of the company existing problems, makes a detailed analysis of a problem, the research question the reason and put