目 录
目录 1 摘要
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第1章 绪论
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1.1选题背景
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1.2国内外研究现状
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1.2.1国内研究现状 7 1.2.2国外研究现状 8 1.3论文研究目的和意义 8 第2 章 应收账款管理理论基础
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2.1应收账款的管理涵义及目标 9 2.2应收账款管理的内容 10
第3章 蒙牛企业齐市分公司的应收账款问题的现状分析与存在问题3.1蒙牛企业齐市分公司介绍
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3.2蒙牛企业齐市分公司应收账款管理现状分析
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3.2.1应收账款周转率情况分析
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3.2.2账龄分析 3.2.3坏账分析
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3.2.4应收账款客户构成情况分析 16 3.3蒙牛乳业齐市分公司应收账款管理存在的问题
3.3.1信用意识薄弱 17
3.3.2应收账款管理内部控制制度不健全 19 3.3.3信用改革不合理 3.3.4收账政策不积极
第4章 蒙牛企业问题的解决方案
4.1确立正确的发展目标 22 4.2制定合理的信用条件和信用标准 4.3 实行积极的收账政策 25
4.3.1 制定相应的收账政策 25 4.3.2 加强应收账款事后管理 4.4增强企业对信用管理的认识 26 结束语 26
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摘 要
经济的快速发展使得市场竞争越来越激烈，所以企业要想扩大商业规模，不得不大量地运用商业信用促销或其他优惠方式来招揽顾客，从而产生了应收账款。应收账款对企业的发展有利也有弊，虽有利于增加销售，减少库存，增强企业的竞争力；却又存在一定的风险。
文章以齐齐哈尔市蒙牛乳业分公司为研究对象，以应收账款管理理论为指导，对从公司应收账款规模、账龄、公司应收账款管理部门角度问题进行分析，发现齐齐哈尔蒙牛乳业分公司在实际管理中存着这赊销规模大、没有专门的信用管理部门及人员、缺乏信用政策、内部控制不健全等问题，分析了这些问题是由市场环境不理想和企业自身管理的不足而引起的，最后根据存在的问题提出了齐齐哈尔市蒙牛乳业分公司要成立独立的信用管理部门、加强应收账款催收等一系列建议，为企业日后加强应收账款管理提供了借鉴意义，期望对齐齐哈尔蒙牛乳业分公司应收账款管理做一些改进建议，从而建立一套比较实际的而且能够有效运行的应收账款管理框架。
关键词： 应收账款; 周转率; 账龄; 市场经济
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Abstract
As the social economy developes swiftly,the market competition becomes more and more fierce.Thus the companies who desire to expand the scale of business have to appeal to clients by using a large number of commercial credit preferential or other,privileges to promote sales.As a result,the accounts receivable is produced.,which has both advantages and disadvantages to companies’development.Although it is beneficial to increase sales, reduce inventory, and enhance the competitiveness of enterprises,there are also some risks
Taking Qigihar Mengniu Dairy Company as the research object, the accounts receivable management theory as a guide, from the company's accounts receivable scale, receivables aging, company management problems are analyzed, found the Qigihar Mengniu Dairy Company in the actual management of a large scale, the credit management department and no credit the lack of specialized personnel, such as credit policy, internal control, analysis of the problem is caused by the market environment is not ideal and lack of enterprise management and cause, finally proposed according to the existing problems of Qigihar Mengniu Dairy branch to set up an independent credit management department, strengthen the accounts receivable collection etc. recommendations for enterprises in the future, to strengthen the management of accounts receivable to provide a reference, expectations of Qigihar Mengniu Dairy Company accounts receivable management to make some suggestions for improvement, so as to establish a more realistic and able to account receivable management framework of effective operation.
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