武汉钢铁股份有限公司应收账款管理存在的问题及对策.doc

武汉钢铁股份有限公司应收账款管理存在的问题及对策 PAGE I PAGE I 摘 要 随着改革开放地发展及社会主义市场经济地建立，企业进入了相当激烈的市场竞争种中，赊销做为一种信用促销手段提高了企业的竞争力，被企业广泛采用，促进了利润增长。为了使企业能在激烈的市场竞争中取得胜利，提高销售额，打开市场的僵硬局面，往往会采取先发货后收款地交易方式进行，这种交易方式的确增加了产品销售量，推动了企业的发展，但也会形成相当数量的应收账款。因此，加强对应收账款的控制和防范是企业财务管理工作中重要的一个环。但是许多企业由于种种原因而没有重视应收账款的管理，使应收账款的管理相当混乱，严重影响到企业资金的周转。 武汉钢铁股份有限公司由于管理不善，形成了大量应收账款，影响了企业发展，武汉钢铁股份有限公司决策层已经开始意识到这个问题，急切希望找到方法应对应收账款进行有效地控制和管理，使得公司得以在激烈的市场竞争中发展。以武汉钢铁股份有限公司为个案，对企业客户应收账款管理体系全过程进行了综合、立体的分析研究，希望能为公司进一步完善应收账款管理体系，加强应收账款管理，减少坏账损失，提供一条切实可行的、具有很强操作性的思路。 关键词：应收账款；信用管理；武汉钢铁股份有限公司 PAGE IV Abstract Along with the reform and open policy development and the establishment of socialist market economy, enterprises to enter the market competition fierce, should enhance competition ability of enterprise receivable as a kind of credit sales promotion means, is widely used by enterprises, promote the profit growth. For enterprises to succeed, in the fierce competition in the market to increase sales, rigid situation open market, tend to take after the first delivery receipt to the transaction, the transaction did increase product sales, to push forward the development of the enterprise, but also formed a considerable number of accounts receivable. Therefore, to strengthen the control and prevention of accounts receivable is the enterprise financial management is important one annulus. But many enterprises due to various reasons and paid no attention to the management of accounts receivable, the account receivable management is quite confused, serious impact on enterprise capital turnover . Wuhan Iron and steel Limited by Share Ltd due to poor management, the formation of a large number of accounts receivable, influence on the development of enterprises, Wuhan Iron and steel Limited by Share Ltd decision-makers have started to realize the problem, eager to find ways to deal with the accounts receivable to effectively control and manage, allows the company to develop in the fierce competition in the market. Wuhan Iron and steel