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对H企业应收账款管理与核算现状的调查报告

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目录

绪论 .............................................................. 1 一、H公司应收账款管理与核销现状分析 ............................... 4 (一)H公司概况及应收账款管理介绍 .................................. 4 (二)H公司应收账款状况分析 ........................................ 5 1.H公司应收账款财务指标分析 ....................................... 5 2.H公司应收账款的账龄分析 ......................................... 6 二、H公司应收账款管理存在的问题及原因 ............................. 7 (一)公司应收账款管理存在的问题.................................... 7 1.应收账款管理职能设置上的缺陷..................................... 7 2.公司对销售风险控制滞后........................................... 8 3.合同执行上的缺陷................................................. 8 4.公司应收账款流失严重............................................. 8 5.仅在财务系统中设置应收账款辅助明细账............................ 10 (二)H公司应收账款居高不下的原因 ................................. 10 1.公司及产品的竞争力不足.......................................... 10 2.忽视信用管理,缺乏风险防范意识.................................. 10 3.内部控制存在缺陷................................................ 11 4.应收账款信息化管理手段落后...................................... 11 三、H公司加强应收账款有效管理的措施 .............................. 13 (一)事前控制..................................................... 13 1.设置独立的资信管理部门.......................................... 13 2.科学选择客户.................................................... 14 3.确立信用管理制度................................................ 16 4.健全内部控制制度................................................ 17 5.履约保障........................................................ 18 (二)应收账款的事中控制........................................... 18 1.应收账款的事中控制.............................................. 19 2.注重合同管理.................................................... 19 (三)应收账款的事后控制........................................... 19 1.应收账款的动态跟踪管理.......................................... 20

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2.应收账款的催收.................................................. 21 3.应收账款的保理业务.............................................. 22 (四)应收账款的反馈控制........................................... 24 结论 ............................................................. 25 参考文献: ....................................................... 26 致谢 ............................................................. 27

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内容摘要

在现代商品经济中,企业之间的商品交易大都是建立在商业信用基础上,以赊销方式实现的。商业信用在扩大销售、拓展市场、降低整体经营成本、强化企业市场竞争地位和实力,进而实现规模经营等方面有着其他任何结算方式都无法比拟的优势。然而,随着商业信用的不断发展,企业之间由于赊销业务而产生的应收账款问题也日益严峻。许多企业因为盲目赊销,其应收账款居高不下,呆账和坏账比例逐年升高,利润下降,甚至连年亏损、经营难以维继,最终被迫破产或被重组。大量国内外案例表明,应收账款风险吞噬企业生命力的能力是难以估量的,其后果令人触目惊心。

在当前信用环境比较恶劣的情况下,加强应收账款的事前控制显得尤为重要。加强应收账款的日常监督,能够在赊销业务发生后,有效地减少坏账发生的概率。本文采用定量分析与定性分析相结合的分析方法,对应收账款的发生进行事前(如信用调查、应收账款总额控制、赊销对象确定等)、事中(应收账款日常监督与分析等)和事后(应收账款回收策略、应收账款纠纷的特点及产生原因以及解决这些纠纷的方式和方法)的综合、立体分析研究,力图通过这些深入、细致的分析研究,找到一种解决企业应收账款管理中长期存在的一种两难抉择问题。通过对应收账款管理对策的研究,运用PDCA循环的方法为企业进一步加强应收账款管理,提高应收账款管理水平,减少坏账损失,提供一条切实可行的、具有很强的可操作性的思路与解决问题的方法和途径。

关键词

应收账款;信用管理;收账政策

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ABSTRACT

In the modern economy society, the most tsade is based on credit. The trade credit is the most efficient means of settlement in enlarging the market, reducing the whole cost of the business, strengthening the power of the competition, and etc. However, with the development of the trade credit, a serious problem of accounts receivable emerges. Because of selling on trust blindly, many corporations have got excessive accounts receivable, among which many are bad and can not be reclaimed. As a result, these corporations are lack of sufficient cash, and can not survive, in the end, they go bankruptcy. Many cases from home and overseas corporations indicate that the power of the risk of accounts receivable is startling in destroying the vitality of the corporations.

Under current circumstances of bad credit, it is more important to strengthen beforehand control of receivable accounts. Strengthening the daily supervisory of receivable accounts can reduce the probabilities of bad debts efficiently after offering the business on credit. The reason of credit receivable beforehand (for example credit investigating, the control of total credit receivable, the object of sell on credit the course of it), in due course (the daily supervision and analysis of credit receivable) and afterwards (the recovery of strategy of credit receivable, the reasons and the methods and ways of credit receivable) disputes have been exhaustively discussed in this paper. And from the deep, exhaustive study, we can find out a good way to solve these problems. From the study of credit receivable countermeasure, the enterprises can get ways and methods to the problems. The enterprises can manage the credit receivable better, get a higher level of credit receivable management, and reduce the loss of bad debt.

KEY WORDS

Accounts receivable; credit management; collection policy

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