一汽轿车有限公司应收账款管理文件.docVIP

个人收集整理 勿做商业用途 个人收集整理 勿做商业用途 PAGE / NUMPAGES 个人收集整理 勿做商业用途 一汽轿车有限公司应收账款管理 摘 要 在市场经济条件之下，企业间的商品交易有很大一部分都是建立在赊账方式的基础之上的。赊账属于促销手段，能够促进产品销售的扩大、销售收入与利润总额的增加、库存积压的减少，是一种能够提高市场竞争力的重要手段。但是随着信用销售的不断增加，企业的应收账款也不断增加，如果不对其进行控制与管理，就会导致企业持续发展的负面影响的出现，例如坏账损失增加、管理成本上升、经营利润降低、资金周转不灵、财务风险上升等。一汽轿车有限公司的销售规模增大带动了销售收入的增加，但是应收账款也随着上升，成为了制约公司发展的“瓶颈”。本文探讨了一汽轿车有效公司存在的应收账款管理中的主要问题，从内部与外部两个方面对存在问题的原因进行了分析，针对这些问题从事前防范、事中控制、事后处理三个方面提出了加强管理的建议与措施，促进了公司的健康、快速发展。 关键词：一汽轿车有限公司 应收账款 管理措施 FAW Car Co. Ltd. the management of accounts receivable Abstract：Under the market economy condition, enterprises commodity trading is largelybased on the credit of the. Credit belongs to the promotion, to promote product sales increase, sales revenue and total profit increase, the backlog of inventoryreduction, is a important means to improve the market competitiveness. But with the increasing of credit sales, account receivable of enterprises is increasing, if not its control and management, will lead to negative effect on the sustainable development of enterprises, such as bad debt losses increase, rising in management cost, profit, cash flow problems, reduce financial risk rises. FAW Car Co., Ltd. sales increases in size to increase sales revenue, but also with the rise of accounts receivable, become a bottleneck restricting the development of the company . This paper discusses the existence of FAW car company should be the main problem in the management of the account receivable, the causes of the problems were analyzed from two aspects of internal and external, to solve these problems beforehand prevention, things in control, after the three aspects puts forward proposals and measures for strengthening the management,promotes the healthy, fast development of the company. Keywords: FAW Car Co. Ltd.，accounts receivable，management measures 目 录TOC \o 1-3 \h \u HYPERLINK \l _Toc13311 目录…………………………………………………………………………………… PAGEREF _Toc13311 3 HYPERLINK \l _Toc30416 引言…………………………………………………………………………………… PAGEREF _Toc3041