本文選題：應(yīng)收賬款　切入點(diǎn)：應(yīng)收賬款管理　出處：《湖南大學(xué)》2014年碩士論文

【摘要】：市場(chǎng)經(jīng)濟(jì)條件下，企業(yè)之間的商品交易基本上都是通過(guò)賒銷方式來(lái)實(shí)現(xiàn)的。賒銷作為一種重要的促銷手段，對(duì)于擴(kuò)大產(chǎn)品銷售，增加銷售收入和利潤(rùn)總額，減少庫(kù)存積壓，提高市場(chǎng)競(jìng)爭(zhēng)力具有重要作用。但是，隨著信用銷售的增加，應(yīng)收賬款也會(huì)隨之增加。如果不對(duì)應(yīng)收賬款實(shí)施有效的控制和管理，必將導(dǎo)致應(yīng)收賬款居高不下、壞賬損失增加、管理成本提高、經(jīng)營(yíng)利潤(rùn)下降、資金周轉(zhuǎn)不暢、財(cái)務(wù)風(fēng)險(xiǎn)巨增的局面，進(jìn)而影響企業(yè)穩(wěn)定、健康發(fā)展。因此，如何加強(qiáng)應(yīng)收賬款管理，是當(dāng)前企業(yè)管理者面對(duì)的重要課題。 近年來(lái)，獵豹汽車公司銷售規(guī)模逐年擴(kuò)大，銷售收入逐年增加，但應(yīng)收賬款也隨之大幅增加，巨額應(yīng)收賬款的存在已經(jīng)成為制約公司發(fā)展的重要“瓶頸”。本文從獵豹汽車公司的實(shí)際情況出發(fā)，通過(guò)對(duì)公司應(yīng)收賬款管理中存在的主要問(wèn)題進(jìn)行分析，提出了加強(qiáng)應(yīng)收賬款管理的建議，從事前防范、事中控制到事后處理三個(gè)環(huán)節(jié)，構(gòu)建全方位、全過(guò)程和全員參與的應(yīng)收賬款管理體系。通過(guò)本文的研究，為獵豹汽車公司加強(qiáng)應(yīng)收賬款管理，，提高應(yīng)收賬款管理水平和資金利用效率、減少壞賬損失、降低財(cái)務(wù)風(fēng)險(xiǎn)，提供了切實(shí)可行的解決問(wèn)題的方法和途徑。 本文不僅分析了獵豹汽車公司應(yīng)收賬款管理現(xiàn)狀，并且還指出該公司應(yīng)收賬款管理存在的主要問(wèn)題，進(jìn)而針對(duì)獵豹汽車公司應(yīng)收賬款管理中存在的問(wèn)題提出了一些建議和具體解決方案。
[Abstract]:Under the condition of market economy, the trading of goods between enterprises are basically achieved by way of credit. Credit as an important means of promotion, to expand product sales, increase sales revenue and profits, reduce inventory, improve market competitiveness has important role. However, with the increase of credit sales, accounts receivable money will also increase. If there is no control and management of accounts receivable will lead to the implementation of effective, accounts receivable, bad debt losses increase, management costs, operating profit decline, poor cash flow and financial risk increasing situation, thereby affecting the stability of enterprises and healthy development. Therefore, how to strengthen the accounts receivable management is an important research topic of the enterprise managers have to face.
In recent years, the sales scale cheetah car company is increasing year by year, sales revenue increased year by year, but the accounts receivable increases significantly, the huge existence of accounts receivable has become an important bottleneck to restrict the development of the company. This paper from the actual situation of the cheetah car company, through the analysis of the main problems of the company's accounts receivable management in, put forward to strengthen the management of accounts receivable, precaution and control to the three links after the treatment in the construction of all-round, the whole process and full participation in the management of accounts receivable system. Through this research, for the cheetah car company to strengthen the management of accounts receivable, accounts receivable should improve the utilization efficiency the level of management and funds, reduce bad debt losses, reduce financial risk, provides the method and way to solve the problem of feasible.
This paper not only analyzes the current situation of accounts receivable management of cheetah car company, but also points out the main problems of accounts receivable management, and then puts forward some suggestions and specific solutions for the problems existing in the accounts receivable management of cheetah motor company.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.471;F406.72

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