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中文题目 中小企业应收账款管理的问题和对策

系 别: 年级专业: 姓 名: 学 号: 指导教师: 职 称:

继续教育学院 2012级会计学

121803009

教授

2014年10月 10 日

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学生签名: 2014年 10月 10日

中小企业应收账款管理的问题和对策

摘 要

应收账款是企业因为销售商品、产品、提供劳务而应向购货单位或者接受劳务的单位收取的款项,是企业资产的重要组成部分,是企业扩大或保持市场份额、争取竞争主动性的有力措施。随着现代企业竞争的加剧,应收账款对企业尤其是中小企业的生存和发展至关重要。如果应收账款不能及时回收,资金不能回笼,营运资金不够周转,企业正常经营就会受到影响。本文总结中小企业应收账款产生的原因,分析企业应收账款的问题和对企业的危害,提出了应收账款管理的目标以及实现目标的一些措施和方法,以期能对中小企业管理者有所启示,从而促进中小企业更快更好的发展。

关键词:中小企业;应收账款;问题;对策

Accounts Receivable Management and Strategy of Medium

and Enterprises

Abstract

The account receivable is the amount of money which should take toward the unit of the purchase commodity unit or the accept service because sale an article, product, or provided service . It is the important component of enterprise assets and is the emollient measure for business to expands or keeps market share and fight for competing active. Because the modern business rival turns worse, the accounts receivable is important to the existence and development of enterprise , particularly to medium and small enterprises. If the accounts receivable cannot recall in time, the capital will not return , and the working capital isn't enough to turn over , as a result of it the business normal conducts will be subjected to impact. This text tallies up the reason of accounts receivable of medium and small enterprises creation, analyses the present condition of progress to medium and small enterprises and the harm to enterprises, proposes the object of accounts receivable management and some measures and methods to promote by wishing have apocalypse to medium and small enterprises and they will develop sooner and better.

Key words: Medium and small enterprises;Accounts receivable; Problem;Method

目 录

一 引 言 ........................................................................................................................................................ 1 二 中小企业应收账款产生的原因 ............................................................................................................. 1

(一)市场竞争的需求 ...................................................................................................................... 1 (二)消化库存的需求 ...................................................................................................................... 1 (三)销售和收款的时间差 .............................................................................................................. 2 (四)传递有用信息 .......................................................................................................................... 2 三 应收账款管理中存在的问题及应收账款过多对企业危害 ................................................................. 2

(一)在赊销前存在的问题 .............................................................................................................. 2 (二)企业绩效模式的问题 .............................................................................................................. 2 (三)企业内部制度的不健全 .......................................................................................................... 3 (四)合同管理存在问题 .................................................................................................................. 3 四 应收账款管理目标以及实现此目标的措施和对策 ............................................................................. 4

(一)应收账款的事前控制 .............................................................................................................. 4

1建立正确的盈利观念 ................................................................................................................ 4 2建立健全的内部控制制度 ........................................................................................................ 5 3建立客户评审制度 .................................................................................................................... 5 4确立合理的信用政策 ................................................................................................................ 5 (二) 应收账款的事中控制 ............................................................................................................. 5

1 建立赊销申报制度 ................................................................................................................... 5 2 强化日常管理,制定必要的激励措施 ................................................................................... 5 3注重合同管理 ............................................................................................................................ 6 (三)应收账款的事后控制 .............................................................................................................. 6

1应收账款的跟踪管理 ................................................................................................................ 6 2执行严格的应收账款责任制 .................................................................................................... 6 3更新客户的资信档案 ................................................................................................................ 6 4制定合理的收账程序 ................................................................................................................ 7 5应收账款的催收 ........................................................................................................................ 7

结 论........................................................................................................................................................... 7 参考文献 ...................................................................................................................................................... 8 致 谢 ....................................................................................................................................................... 9