毕业设计(论文)文本材料
(2010届)
题目浅析应收账款管理
——以杭州海鲸光电科技有限公司为例
实习单位杭州海鲸光电科技有限公司
实习岗位实习会计
专业班级会计班
学生姓名***
指导教师***
2010年 6 月 1 日
摘要
应收账款拖欠问题是目前我国很多企业被拖垮的重要原因,因而完善营收账款管理机制,对加快企业货款回收,防范财务风险,提高企业经营效益具有重要意义。本文通过对杭州海鲸光电科技有限公司应收账款管理情况的研究,结合应收账款管理的基础理论以及公司的实际情况,对公司应收账款管理存在的问题进行剖析,分析问题产生的原因并提出了相关的建议,以促进企业应收账款的控制及管理,为企业的发展打下良好的基础。
关键词:应收账款;管理;对策
目录
引言··········································································································1
一、公司背景情况·····················································································1
二、杭州海鲸光电科技有限公司应收账款管理现状································1
(一)公司应收账款现状···········································································2
(二)公司应收账款存在的问题及对策······················································2
三、对企业应收账款风险管理的建议·······················································3
(一)制定合理的信用政策········································································4
(二)生产适销对路的产品······································································4
(三)建立应收账款催收责任制度
····························································4
参考文献····································································································5
致谢····································································································6
引言
随着企业之间竞争的日趋激烈化,应收账款作为一种信用和促销手段提高了企业的竞争力,促进了利润增长,被企业广泛采用。在资产负债表上,应收账款列为流动资产,它直接关系到企业的资金能
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