企业应收账款的管理研究-以海尔公司为例.docx

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摘要

应收账款是指公司在日常的购销流程中，发生各种贸易业务，对采购方所缴纳的财帛应收账款。它象征着企业在卖东西活动中被购买者所得到的商品，是对企业真诚的结果。对企业而言，应收账款管理对于企业提高销售额、降低库存、贷款资金管理等方面都可以发挥积极的促进作用，但由于现代社会的发达，家电类的小公司大量出现，同类竞争逐渐加剧，而各公司的殊途同归也将面临着企业对应收账款的处理难题。

本文主要以对海尔企业应收账款管理进行调查，找到当前海尔企业应收账款管理面临的主要问题并剖析其成因，从而针对当前海尔企业应收账款管理面临的问题，给出具体的管理优化意见。对于家电类企业来说具有较大的实用价值。通过对海尔公司应收账款管理的相关研究，能够更加具体的反映出其应收账款管理存在的问题，并针对这些问题提出优化建议，能够使海尔公司更好地对应收账款进行管理，加快应收账款的回流，降低应收账款坏账损失，提高海尔公司的行业竞争力。

关键词：应收账款；管理；回流；损失

ABSTRACT

Accounts?receivable?refers?to?the?money?that?should?be?collected?from?the?purchasing?unit?due?to?various?transaction?activities?in?the?normal?transaction?process?of?the?enterprise.?It?represents?the?goods?obtained?by?buyers?in?the?process?of?selling?things,?and?is?the?result?of?commercial?credit.For?enterprises,?accounts?receivable?management?can?play?a?positive?role?in?promoting?sales,?reducing?inventory,?loan?financing?and?other?aspects.?With?the?development?of?The?Times,?a?large?number?of?enterprises?of?household?appliances?are?produced,?and?similar?competition?is?fierce,?but?all?of?them?will?inevitably?face?the?management?problem?of?enterprise?accounts?receivable.

This?paper?studies?Haier's?receivables,?finds?out?the?problems?existing?in?Haier's?receivables?management,?analyzes?the?reasons,?and?puts?forward?specific?optimization?suggestions?for?the?problems?existing?in?Haier's?receivables?management.?It?has?great?practical?value?for?household?appliance?enterprises.?The?related?studies?on?Haier's?accounts?receivable?management?can?more?specifically?reflect?the?existing?problems?of?its?accounts?receivable?management,?and?put?forward?optimization?suggestions?for?these?problems,?which?can?enable?Haier?company?to?better?manage?accounts?receivable,?speed?up?the?return?of?accounts?receivable,?reduce?accounts?receivable?bad?debt?losses,?and?improve?its?industrial?competitiveness.

KeyWords:Accounts?Receivable;Administration?And?Management;Enterprise;Optimal

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