上海毅信公司应收账款管理研究
摘要：应收账款越来越成为一种营销手段，能够充分挖掘和利用企业的现有生产力，增强企业产品的市场占有率，扩大销售额，并且促进利润的增加。坏账产生的原因可能是应收账款管理不恰当，不但会使企业的资金周转发生困难，更可能会导致企业衰败。
本文根据上海毅信有限责任公司应收账款管理的问题进行分析，在结合所学相关理论知识的基础上，结合公司数据，对上海毅信有限责任公司的应收账款问题进行初步研究，并有指导性的提出解决和控制方法，希望不但可以提高企业经营管理水准和风险防范能力。
关键词：应收账款；管理；信用销售；坏账；账龄分析
Management of Accounts Receivable of Jia Ye tonghai limited liability company
Abstract: In the course of the modern enterprised the management, accounts of receivable as means of credit and marketing strategy to fully tap and utilize the existing business productivity, enhance product market share, increase sales and achieve the profitable growth. However, if improper internal control accounts receivable, will lead to bad debts, bad debts, not only will make it difficult business cash flow, may lead to more serious business bankruptcy.
In this paper, ShangHai Yixin Co., Ltd. Management of accounts receivable analysis, based on what they have learned in the related receivables on the basis of theoretical knowledge, combined with relevant corporate data in an attempt to better ShangHai Yixin should be a limited liability company preliminary study of accounts receivable problems and propose solutions for targeted and control, in the hope not only to improve enterprise management level and risk prevention, but also to promote sustainable development.
This article first questions on the status of domestic and international research and review, suggesting that businesses need accounts receivable management issues and practical significance; Second, discusses the status and accounts receivable management companies have their positive and negative effects; again, according to the relevant theoretical knowledge for the good ShangHai Yixin Co., Ltd. accounts receivable management analysis, aging analysis and other methods used, which found problems, put forward constructive comments andactions; Finally, concludes the paper and research put forward.
Key words: accounts receivable; management; credit sales; bad; aging analysis.
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目 录
摘要、关键词--------------------------------------------------------------------------------------------------------------1
一、应收账款管理理论-------------------------------------------------------------------------------------------------1
（一）应收账款研究------------------------------------------------------------------------------------------------1
（二）应收账款管理意见------------------------------------------------------------------------------------------2
（三）应收账款管理相关的指标---------------------------------------------------------------------------------3
二、上海毅信有限责任公司应收账款现状-------------------------------------------------------------------------5
三、应收账款管理存在的问题及原因分析-------------------------------------------------------------------------6
（一）公司概况--------------------------------------------------------------------------------------------------6
（二）应收账款存在问题原因分析--------------------------------------------------------------------------6
四、改善上海毅信公司的应收账款管理的意见-----------------------------------------------------------------9
（一）信用条件选择方案-------------------------------------------------------------------------------------9
（二）应收账款的全程管理措施----------------------------------------------------------------------------10
（三）公司应收账款制度管理的措施----------------------------------------------------------------------11
五、结论-----------------------------------------------------------------------------------------------------------------12
参考文献------------------------------------------------------------------------------------------------------------------14
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