中国全聚德份有限公司应收账款管理及对策.doc

全聚德股份有限公司应收账款管理及对策 [摘要] 在当今经济环境下，企业为了满足自身需求，都会运用赊销的手段来对外销售产品或提供劳务。正因为如此，应收账款的发生，是为了增强企业竞争力，增加商品销售量和利润，提高商品市场占有率，也是企业经营和销售的重要组成部分。 近几年来，在扩大内需的情况影响下，餐饮业逐渐成为我国国内消费需求中发展与增长最迅猛的产业。餐饮行业的迅速繁荣发展，随之而来的行业内竞争也日趋激烈起来。因此，以赊销方式促销已经成为我国餐饮行业企业经营销售的一种重要的策略。但是我们也看到，当企业在以这种营销手段扩大销售收入的同时，居高不下的应收账款也变成企业一个比较棘手的问题。餐饮企业对应收账款往往没有一个比较全面、严格的管理体系和意识，造成应收账款难以回收，进而导致应收账款变成坏账、呆账或者死账，这些现象逐渐变得屡见不鲜，现象堪忧。 本文以中国全聚德股份有限公司作为参考分析对象，对其应收账款的管理及其对策的分析，结合事前、事中和事后的分析方法，引入全面质量管理中比较形成的PDCA循环法，并关注关联方交易与应收账款信用管理之间存在的练习，对全局的股份有限公司的应收账款状况作分析。 [关键词] 餐饮业 应收账款管理 分析与策略 The Management and Solution of Accounts Receivable of QuanJuDe Co. Ltd [Abstract] In the current economic climate, most enterprises tend to take credit sale as a strategy to sell their goods and service. Therefore, the phenomenon of accounts receivable is to enhance enterprises’ competitiveness, to increase both sales volume and profits and to raise market share. It has become essential to the operation of the firm. In recent years, catering industry is the fastest booming one among domestic consumer demands. As a result, competition in this industry is becoming increasingly fierce. For this reason, promotion by selling on account has become an important strategy in catering industry. However, as we can see, accounts receivable as the consequence of above marketing method has become a headache to many enterprises. Since there is no comprehensive and strict management system or good awareness of it, receivable accounts in catering industry is difficult to be collected and proceed to be bad debts or dead debts. That phenomenon becomes common occurrence gradually, which is quite worrisome. In this thesis, QuanJuDe Co. Ltd will be chosen as an example. Its management and solution of account receivable will be analyzed by pre-product, in-product and ex-product analysis method as well as PDCA management method in total quality control. Meanwhile, with analyzing relations between related party transaction and receivable account management, an analysi