汽车行业应收账款的管理和相关对策分析报告.doc

word完美格式 精心整理 学习帮手 word完美格式 精心整理 学习帮手 内容提要 各个行业在经营过程中由于经营方式的不同和对货款回收管理力度的强弱等，不同程度的存在着应收账款。合理的应收账款对于行业扩大经营规模，提高销售量和市场占有率有很大的促进作用。但是，当前我国大部分行业应收账款管理意识比较淡漠，管理方式比较单一，绝大多数行业仍没有建立起完善的信用管理机制，由此导致应收账款居高不下，形成坏账的风险很大，行业虽利润较高，但是却保证无法现金流的通畅，增加了行业资金周转的风险，不仅会阻碍行业的正常经营和发展，甚至会使行业走向灭亡。因此强化行业的应收账款管理有着重要的理论和现实意义。 【关键词】汽车行业 应收账款 对策分析 Abstract Various industries in the business process, such as due to the different strength of loan recovery and management efforts mode of operation, the existence of different levels of accounts receivable. Reasonable accounts receivable for the industry and expand business scale, increase sales and market share have a great role in promoting. However, most of our current trade receivables management awareness relatively indifferent, management is relatively simple, the vast majority of the industry is still not established a sound credit management mechanism, resulting receivable high, forming a risk of bad debts great, although higher industry profits, but can not guarantee a smooth cash flow, liquidity increases the risk of the industry, not only impede the normal operation and development of the industry, and even the industry will perish. Therefore, strengthening the accounts receivable management industry has important theoretical and practical significance. Keywords:the car industry Accounts receivable automobile 目录 TOC \o 1-3 \h \u HYPERLINK \l _Toc388122614 一、 引言 PAGEREF _Toc388122614 \h 1 HYPERLINK \l _Toc388122616 二、 汽车制造业应收账款的现状 PAGEREF _Toc388122616 \h 2 HYPERLINK \l _Toc388122617 （一）应收账款管理的概念 HYPERLINK \l _Toc388122618 （二） 汽车制造业的应收账款的基本情况 HYPERLINK \l _Toc388122619 （三） 汽车制造业的应收账款的比较分析 HYPERLINK \l _Toc388122626 三、 应收账款管理存在的问题 PAGEREF _Toc388122626 \h 7 HYPERLINK \l _Toc388122627 （一）内部管理机制不完善 HYPERLINK \l _Toc388122628 （二）客户信用度比较差 HYPERLINK \l _Toc388122629 （三）账龄太长，造成应收账款催收较难 HYPERLINK \l _Toc388122630 （四）关联企业所欠较大的应收账款 HYPERLINK \l _Toc388122631 （五）销售模式的原因 HYPERLINK \l _