江苏新美星包装机械股份有限公司应收账款管理优化设计.pdf

湖南商务职业技术学院毕业设计

目录

1江苏新美星包装机械股份有限公司基本情况··········································1

2江苏新美星包装机械股份有限公司应收账款相关现状·····························1

3江苏新美星包装机械股份有限公司应收账款管理存在的问题····················4

3.1对客户的信用状况缺乏评估和管理·············································4

3.2合同管理不到位······································································4

3.3公司应收账款对账不及时·························································4

3.4公司应收账款催收力度小·························································5

4江苏新美星包装机械股份有限公司应收账款管理的优化··························5

4.1建立客户信用管理体系·····························································5

4.2完善合同条款、规范合同签署流程·············································7

4.3完善对账制度、设立坏账准备金················································8

4.4强化应收账款的催收制度·························································9

5总结····························································································10

参考资料·························································································11

湖南商务职业技术学院毕业设计

江苏新美星包装机械股份有限公司应收账款管理优

化设计

1江苏新美星包装机械股份有限公司基本情况

江苏新美星包装机械有限公司拥有专业技术人员300余人,研发制造厂房

两座,占地面积15万多平方米。公司涉及机械、工艺和自控三大领域,并在饮料

包装机械行业配备了唯一的微生物实验室。江苏新美星包装机械股份有限公司

作为国家级高新技术企业,以先进的技术和产品享誉业界,始终处于行业领先地

位。公司抓住新实施新战略,加大产品升级换代力度,在市场广泛应用高速吹灌

旋一体机技术的基础上,依靠在饮料包装领域的多年技术革新与工程经验，为产

品注入智能特性，协助客户提升生产流程的监控与管理效率，致力于打造既实

用又高效、健康且安全的饮品，为客户企业的持续发展提供支持。

图1-1公司组织流程图

2江苏新美星包装机械股份有限公司应收账款相关现状

目前，周转速度越高说明企业对应收账款经营状况越好，企业应收账款支

付时间越快，资产流动性越好，这样对企业长期发展有很好的效果。根据表2-

1可知，近三年来，新美星公司的应收账款周转率平均却只有5.531左右，三

年都低于行业平均水平值7.8。这说明公司应收账款收回效率低下，很难做到

及时追回欠款，这和公司本身应收账款管理也有着很大关系。这种情况下公司

应收账款的回收就会变得困难，也会给公司资产流动性的提升带来阻碍，公司

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