M企业 应收账款成本分析和风险管理研究.docx

 PAGE \* MERGEFORMAT 19 应收账款成本分析和风险管理研究 摘 要 随着经济全球化快速发展，特别是买方市场逐步形成，家电行业经济非常激烈，很多企业为了提高自身竞争力和扩大市场占有率，信用销售成为了众多企业之间的一种非常重要的交易方式。随之也同时产生了更多应收账款，导致了企业在应收账款管理过程中出现了管理不善和坏账损失严重的情况，对企业自身的长远发展非常不利。所以说企业需要制定一套完善的应收账款管理体系，来大大提高自身应收账款管理水平，从而提高企业资金的使用效率。本文主要是以M家电为例，分析M企业应收账款的相关信息，指出了其应收账款所存在的众多问题，并且提出了完善M企业应收账款的管理对策，希望对M公司所拥有的应收账款管理水平大大提高，避免企业应为应收账款管理不善所带来的巨大风险，促进企业长远可持续发展。 关键词：应收账款；现状；对策 Study on cost analysis and risk management of accounts receivable Abstract：With the rapid development of economic globalization, especially the gradual formation of the buyers market, the economy of the household electrical appliance industry is very fierce. In order to improve its competitiveness and expand the market share, many enterprises have become a very important trading mode among many enterprises. At the same time, more accounts receivable have been produced, which leads to the bad management and bad debt loss in the management of accounts receivable, which is very bad for the long-term development of the enterprise itself. Therefore, the enterprise needs to establish a complete set of accounts receivable management system to greatly improve the management level of its own accounts receivable, so as to improve the efficiency of the use of enterprise funds. This article mainly takes the M household electrical appliance as an example, analyzes the related information of the accounts receivable of the M enterprise, points out the many problems of the accounts receivable, and puts forward the management countermeasures to improve the accounts receivable of the M enterprise, hoping to improve the management level of the accounts receivable of the M company greatly, and avoid the bad management of the accounts receivable. The enormous risks brought about will promote the long-term sustainable development of enterprises. Key words： Accounts receivable; Current situation; Countermeasures 目 录 TOC \o 1-3 \h \u  HYPERLINK \l _Toc9821 摘 要  PAGEREF _Toc9821 1  HYPERLINK \l _Toc2