_某公司应收账款管理研究毕业论文.doc

本科毕业设计(论文)题目：（）：专 业：班 级： 学 生： 学 号： 指导教师： 2011年 0Management of Accounts Receivable of Jia Ye tonghai limited liability company Abstract In the course of modern enterprise management, accounts receivable as a means of credit and marketing strategy to fully tap and utilize the existing business productivity, enhance product market share, increase sales and achieve 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, Jia Industry and Trade 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 Industry and Trade 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 Industry and Trade Co., Ltd. accounts receivable management analysis, aging analysis and other methods used, which found problems, put forward constructive comments and suggestions; Finally, concludes the paper and research put forward. Key words: accounts receivable; management; credit sales; bad; aging analysis. 目录 1 绪论 1 1.1研究的目的及意义 1 1.1.1研究背景 1 1.1.2研究目的和意义 1 1.2国内外的研究现状 1 1.2.1国外研究情况 2 1.2.2国内研究情况 2 1.3研究的思路和框架 3 2 应收账款管理理论分析 5 2.1 应收账款的内容和意义 5