9017375_张艳伟_M公司应收账款管理分析_M公司应收账款管理分析.docx

III摘要随着社会经济的不断发展市场的竞争也越来越激烈家电行业是目前公认的最以市场为导向的行业之一。企业为了追求更大的利益在交易上开始采用赊销的方式。虽然赊销在扩大市场、增加销售量、提高企业竞争力等方面有着传统销售模式没有办法相比的优势但赊销交易所引起的应收账款管理问题也越来越受到重视比如：应收账款额太大、客户拖延货款以至应收账款回收困难等。这些都严重影响了企业的资金周转结构影响了企业的继续发展和经营。所以企业应加强对应收账款的管理。本文以M公司为例首先阐述了应收账款的相关概念包括应收账款管理分析指标的概念、应收账款与经济发展的关系、加强应收账款管理的意义；其次通过对M公司应收账款相关财务信息的数据对M公司进行应收账款质量分析找出该公司存在的应收账款管理问题；再次通过企业的内、外部对影响应收账款管理的因素进行分析；最后提出解决M公司应收账款管理状况的措施。关键词：应收账款；应收账款管理；营业收入；赊销ABSTRACTWiththecontinuousdevelopmentofthesocialeconomythemarketcompetitionisbecomingmoreandmorefierce.Thehomeapplianceindustryiscurrentlyrecognizedasoneofthemostmarket-orientedindustries.Inordertopursuegreaterbenefitscompanieshaveadoptedcreditsalesfortransactions.Althoughcreditsaleshaveadvantagesovertraditionalsalesmodelsintermsofexpandingthemarketincreasingsalesvolumeandimprovingcorporatecompetitivenessandimprovingthecompetitivenessofenterprisestheissueofaccountsreceivablemanagementcausedbycreditexchangeshasalsoreceivedincreasingattentionsuchas:theamountofaccountsreceivableistoolargecustomersdelaythepaymentofgoodsandtherecoveryofaccountsreceivableisdifficult.Allofthesehaveseriouslyaffectedthecapitalturnoverstructureoftheenterpriseandaffectedthecontinueddevelopmentandoperationoftheenterprise.Thereforeenterprisesshouldstrengthenthemanagementofaccountsreceivable.ThisarticletakescompanyMasanexample.ItfirstelaboratesthefollowingrelatedconceptsofaccountsreceivableIncludingtheconceptofanalysisindicatorsofaccountsreceivablemanagementtherelationshipbetweenaccountsreceivableandeconomicdevelopmentandthesignificanceofstrengtheningaccountsreceivablemanagement;secondthroughForthedataoffinancialinformationrelatedtoaccountsreceivableofcompanyManalyzethequalityofaccountsreceivableofcompanyMtofindoutthemanagementproblemsofaccountsreceivableexistinginthecompany;aga