标红四川长虹电器有限公司应收账款存在问题及对策分析.pdfVIP

摘 要 应收账款作为一个企业流动资产中的关键部分，是在企业处于日常管理过程 中，由于销售商品和提供报价服务等业务，应该向购买单位收取的资金，包括购 买产品或是被提供劳务的单位应该负担的税金、劳务、购买方代表垫付的各种附 带费用。本文以四川长虹电器有限公司为研究案例，对其应收账款管理进行了研 究。在研究中发现企业应收账款管理中存在应收账款质量有待提升，信用政策管 理不完善，销售管理风险意识薄弱以及应收账款催收制度不完善的问题。之后， 针对这些问题提出了相应的解决对策，首先制定合理的信用政策，其次规范收账 制度，再次明确催账责任的主体，最后合理选择催收方式，以此为家电行业企业 的应收账款管理提供参考。 关键词:应收账款管理；四川长虹电器公司；应收账款质量；信用政策管理；销 售管理风险 ABSTRACT Accounts receivable as a key part of current assets, an enterprise is in the process of enterprise in the daily management, because the business, such as selling goods and providing quote service should collect money to buy units, including the purchase of products or provide labor services unit should burden of taxes and labor services, the acquirer represents advances various incidental expenses. This paper takes sichuan changhong electric appliance co., ltd. as a case study to study its accounts receivable management. In the research, it is found that the quality of accounts receivable is to be improved, the management of credit policy is not perfect, the risk awareness of sales management is weak and the collection system of accounts receivable is not perfect. After that, the author puts forward corresponding solutions to these problems. Firstly, establish reasonable credit policy, then standardize the collection system, clarify the subject of debt responsibility again, and finally choose reasonable collection method, so as to provide reference for the receivables management of enterprises in the home appliance industry. Key words:Accounts receivable management; Sichuan changhong electric company;Quality of accounts receivable;Credit policy management;Sales management risk 目 录 目 录 摘 要 I