2015版毕业论文题目：万隆浩天科技有限公司应收账款管理情况的调研报告学生姓名：专业班级：指导教师：企业导师：二级学院：
财经学院
学号：
201年月
万隆浩天科技有限公司应收账款管理情况的调研报告万隆浩天科技有限公司应收账款管理情况的调研报告摘要应收账款是企业拥有的一项很常见且非常重要的资产，它的安全与否直接影响着企业的可用资源、损益情况、现金流量，甚至影响着企业的发展、壮大。随着经济的不断发展，企业的安全持续发展显得尤为重要。目前，有许多企业因未对应收账款采取有效的管理措施，导致企业应收账款不能按期回笼，应收账款的周转率不断下降，企业资金紧张，甚至陷入财务危机以及信用危机。为此，加强对企业应收账款的管理已迫在眉睫。本文通过对万隆浩天科技有限公司的应收账款管理情况进行研究,指出该企业应收账款管理中存在的问题并进行原因分析，提出加强应收账款管理的建议，以促进应收账款的控制，加快应收账款回收，提高应收账款管理效率。
关键词：万隆浩天；应收账款；信用政策
万隆浩天科技有限公司应收账款管理情况的调研报告RESEARCHREPORTOFACCOUNTSRECEIVABLEMANAGEMENTBASEDONBANDUNGHAOTIAN
TECHNOLOGYCO.LTD
ABSTRACTAccountsreceivableisaverycommonandveryimportantassettokindsofenterprises,itisadirectimpactonthesecurityofanenterprise'savailableresources,profitandloss,cashflow,evenimpactonthedevelopmentandexpandofenterprises.Alongwitheconomicdevelopment,enterprisesecuritysustainabledevelopmentseemsparticularlyimportant.Atpresent,manyenterprisesforfailuretotakeeffectivemeasuresofaccountsreceivablemanagementhaveledcompaniesnotarrangingloansreceivable,accountsreceivableturnoverratedeclining,enterprisefundstension,orevenafinancialcrisisandthecreditcrisis.Tothisextend,strengtheningenterprisereceivablesmanagementimminent.BasedonthestudyoftheBandungHaotianTechnologyCo.,Ltd.ofaccountsreceivablemanagement,pointedoutshouldtheenterpriseaccountsreceivablemanagementexistproblemsandreasonsareanalyzed,andputforwardtostrengthentheaccountsreceivablemanagement,therecommendationsshouldbe,inordertopromotethecontrolofaccountsreceivable,accelerateshouldimproveaccountsreceivableaccountsreceivablemanagementefficiency.
Keywords：BandungHaotianTechnologyCo.,Ltd.;Accountreceivable;Creditpolicy
万隆浩天科技有限公司应收账款管理情况的调研报告目录
1绪论.........................................................................................................................................1
1.1研究的背景和意义......................................................................................................1
1.1.1研究的背景.......................................................................................................11.1.2研究的意义.......................................................................................................11.2研究方法与论文结构..................................................................................................2
1.2.1研究方法...........................................................................................................21.2.2
论文结构.........................................................................................................3
2万隆浩天科技有限公司基本情况.........................................................................................4
2.1万隆浩天公司整体概况..............................................................................................42.2万隆浩天应收账款基本情况......................................................................................5
2.2.1应收账款结构...................................................................................................52.2.2应收账款账龄...................................................................................................52.2.3应收账款增长速度...........................................................................................6
3万隆浩天公司应收账款管理存在的问题与弊端..................................................................7
3.1万隆浩天应收账款管理存在的问题..........................................................................7
3.1.1应收账款逐年增加且账期较长.......................................................................73.1.2收款组织不力...................................................................................................73.1.3呆坏账确认不及时...........................................................................................83.1.4缺乏经营理财的观念.......................................................................................83.1.5企业内部激励机制不健全...............................................................................93.2应收账款问题所产生的弊端....................................................................................10
3.2.1增加了企业资金机会成本损失.....................................................................103.2.2降低了企业的资金使用率.............................................................................103.2.3夸大了企业经营成果.....................................................................................103.2.4加速了企业现金流出.....................................................................................10
万隆浩天科技有限公司应收账款管理情况的调研报告3.2.5影响了企业经营周期.....................................................................................11
4万隆浩天公司应收账款问题的原因分析............................................................................12
4.1公司应收账款管理职能设置上的缺陷.....................................................................124.2公司内部控制制度上的缺陷.....................................................................................13
4.2.1忽视信用管理.................................................................................................134.2.2约束机制不健全.............................................................................................134.2.3内部会计控制不严.........................................................................................144.3应收账款信息化管理手段的落后.............................................................................155改进万隆浩天公司应收账款管理的途径和措施................................................................16
5.1抓好资信调查，做好事前控制.................................................................................16
5.1.2明确划分的责任.............................................................................................165.1.3加强合同管理.................................................................................................175.1.4制定合理销售政策.........................................................................................175.1.5加强应收账款监控力度.................................................................................185.2做好会计核算和监控，加强事中控制.....................................................................18
5.2.1制定用户信用等级管理制度..........................................................................185.2.2做好基础记录.................................................................................................205.2.3检查客户信用额度.........................................................................................215.2.4分析应收账款周转率.....................................................................................215.2.5建立应收账款台账.........................................................................................225.3采用合理催收办法，做好事后控制........................................................................22
5.3.1确定催收收账程序.........................................................................................225.3.2确定合理收账方法.........................................................................................22
结论...........................................................................................................................................23参考文献...................................................................................................................................24致谢...........................................................................................................................................25