浅谈江苏科耐信数码科技有限公司在应收账款管理中存在的问题及应对措施
摘要：随着经济的快速发展，使得市场竞争越来越激烈，所以江苏科耐信数码科技有限公司要想扩大市场、增加收入以及提高利润，就得采用一些商业信用的促销或者其他优惠方式来招揽客户，从而产生了应收账款，从而使得应收账款的管理成为企业流动资产管理的一项重要的内容，由此应收账款的管理也成为江苏科耐信数码科技有限公司财务管理中的关键问题。然而许多企业因未加强对应收账款的管理与控制而陷入财务危机，所以加强对应收账款的管理与控制也是江苏科耐信数码科技有限公司势在必行的。比如，赊销前没有评估客户的信用资格，合同签订不合理，日常管理不到位，会计监督体制不完善等都可能给企业日常生产，未来扩大规模带来影响。本文在企业应收账款管理存在的一些问题进行了讨论与分析，并列举了一些对策，帮助江苏科耐信数码科技有限公司做好应收账款管理工作。
关键词： 应收账款；账龄分析：周转率分析；赊销： 问题与对策
Jiangsu Branch letter number on light resistant science and technology limited company code and asking questions should be stored in the accounts receivable management should be on measures
Abstract: With the rapid development of economy, the market competition is more and more intense, so the Jiangsu Branch Nexium Digital Co., Ltd. to want to expand the market, increase revenue and improve profits, a number of commercial credit promotions or other concessions to attract customers, resulting in the accounts receivable, which makes the management of accounts receivable should become an important part of current assets of enterprises management, which should be the management of accounts receivable has become the Jiangsu Branch of Nexium Digital Co., Ltd. in the financial management of the key issues. However many enterprises due to failure to strengthen the management and control of accounts receivable in the financial crisis. Therefore, to strengthen the accounts receivable management and control are Jiangsu Branch Nexium Digital Co., Ltd. is imperative under the situation. For example, the credit before did not evaluate customer credit qualification, contract is not reasonable, the daily management is not in place, accounting supervision system imperfect may give an enterprise daily production, the future expansion of the scale of impact. In this paper, in the enterprise should be some problems existed in the management of the accounts receivable were discussion and analysis, and lists some countermeasures, help Jiangsu Branch Nexium Digital Co., Ltd. do the management of accounts receivable.
Keywords: Accounts receivable; aging analysis; turnover analysis; Credit: Problems and Countermeasures
目 录
摘要、关键词----------------------------------------------------------1
一、应收账款管理工作概述----------------------------------------------2
（一）应收账款管理的概念----------------------------------------------2
（二）应收账款管理目标------------------------------------------------3
（三）IT企业应收账款管理的特点----------------------------------------3
二、江苏科耐信数码科技有限公司简介------------------------------------1
三、江苏科耐信数码科技有限公司应收账款管理调研结果分析----------------4
（一）应收账款规模和账龄分析------------------------------------------4
（二）应收账款内部管理制度分析----------------------------------------5
（三）应收账款回收情况分析--------------------------------------------6
（四）应收账款周转率分析----------------------------------------------6
四、江苏科耐信数码科技有限公司应收账款管理的对策----------------------7
（一）加强应收账款内部管理--------------------------------------------7
（二）制定切实可行的信用政策，选择对企业有利的结算方式----------------8
（三）建立完善的应收账款坏账准备制度----------------------------------9
（四）制定合理的收账政策，采用恰当的清欠方式-------------------------10
五、结论-------------------------------------------------------------10
参考文献-------------------------------------------------------------12
参考文献
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