财务管理会计专业优秀毕业论文定稿Word格式.docx
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you
can
take
two
basic
ways
for
current
sales
and
credit,Although
credit
strengthen
market
competitiveness
enterprises
to
expand
and
reduce
inventory
has
incomparable
advantage
other
billing
methods,But
relative
terms
cash
sales,The
will
inevitably
lead
companies
hold
a
lot
of
accounts
receivable,It
become
very
common
important
asset
enterprise
a,Its
safe
or
not
direct
impact
on
available
resources
profit
loss.Therefore,How
manage
receivable,Has
an
topic
corporate
financial
management.Strengthen
management
receivable,We
must
first
understand
causes
receivable,Secondly,
identify
focus
management,Clear
objectives,Before
effective
management.In
this
paper,
A
receivable
system
more
in-depth
exploration.Found
there
are
many
problems
:
management
mechanism
is
perfect
imperfect
status
customers
;
debt
approach
relatively
simple
processing
techniques
collection
policy
imperfections
internal
control
rigorous
et
C..Then
analysis
company
'
s
management,Find
out
reasons
existence
of,And
policies
measures
solve
accounts
receivable,To
facilitate
receivable.
Keywords：
receivable；
receivables
management；
policy；
collection
目录摘要
..................................................................................................................................................................I
Abstract
..........................................................................................................................................................II
第1章绪论
.................................................................................................................................................1
1
.1国内外研究现状及研究的目的意义
.................................1
.1
.1国内外研究现状
...........................................1
.2研究的目的及意义
.........................................2
.2应收账款管理的基本理论
.2.1应收账款的涵义及产生
.....................................2
.2.2基本理论
.................................................3
.3研究内容和论文结构
.............................................4
.3.1研究内容
.................................................4
.3.2论文结构
第2章沈阳盛康医药有限公司应收账款管理体制的概况
......................................................5
2.1公司简介
2.2公司应收账款管理现状分析
.......................................5
2.2.1应收账款财务指标的分析
...................................5
2.2.2应收账款账龄的分析
.......................................6
第3章沈阳盛康医药有限公司应收账款管理问题及成因分析
.............................................8
3.1应收账款管理体制存在的问题
.....................................8
3.1
.1应收账款管理职能设置上的缺陷
.............................8
.2销售风险控制滞后
.........................................9
.3合同执行上的缺陷
.4应收账款流失严重
.5仅在财务系统中设置应收账款辅助明细账
.....................10
3.2应收账款居高不下的成因
........................................11
3.2.1公司及产品的竞争力不足
..................................11
3.2.2忽视信用管理，缺乏风险防范意识
..........................11
3.2.3内部控制存在缺陷
3.2.4应收账款信息化管理手段落后
..............................12
第4章对沈阳盛康医药有限公司应收账款管理体制问题的改进建议
............................13
4.1制定合理的信用政策
............................................13
4.2定期对账，运用账龄分析法，加强应收账款的催收力度
..............14
4.3建立健全应收账款内部管理制度
..................................14
4.4完善坏账的预防措施
............................................14
结论
...............................................................................................................................................................16
致谢
......................................................................................................................................................17
参考文献
......................................................................................................................................................18
第1章绪论1.1国内外研究现状及研究的目的意义1
.1国内外研究现状“美国企业坏账率是2.5%-0.5%，我国企业坏账率是5%-
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