会计102班号班试论企业应收账款管理与应用

摘 绪 应收账款研究的背景和意 主要研究的内 应收账款相关理论研 应收账款的相关定 赊销、代销与应收账款的关 应收账款管理的目的和作 企业中应收账款存在的问题和原因分 企业增加应收账款的作 有助于提高自己产品在业中的竞争 有助于提高自身产品的知名 企业中应收账款不善可能带来的危 导致经营效率低 企业应收账款风险的成 整个社会的信用环境不 企业自身忽视信用管理的作 企业中应对应收账款的解决方 社会健全关乎信用制度的，企业家更应该.......................企业不盲目追求销售量，要合理使用应收账 企业应该以提高自身产品的竞争力为重 建立建立并管理客户的信用.....................................................................加强销售部与财务部的有效沟 健全业绩评价标准，业务之间更换要做好交接工 结 参考文 致 外文文 文献翻 应收账款研究的背景和意在西方，企业信用管理是一门重要的学科，它作为一门研究学科已有100多年根据有关部门，我国企业应收账款占流动的为50%以上，20%成逾期应收账款居高不下，已成为经济运行中的一大顽症。据专业机构统计分10%60%境的影响；企业自身只重销售而忽视包括应收账款管理在内的管理，而客观上他们对于应收账款管理无论是经验还都十分缺乏；信用销售前资信评估薄弱，缺乏规范程序；市场经济的竞争机制作用迫使企业以各种扩大应收账款管理的目的和作有助于提高自己产品在业中的竞争且这几家公司的应收账款占整个销售额的65%左右，有时甚至，比如13年年终曾做过一次统计到12月底的大客户的应收账款数额占整个应收账款数额的84.5%，这样惊人的数字才引起管理的重视，并采取相应的有助于提高产品销量，降低库存量，减少库存成有助于提高自身产品的知名企业中应收账款不善可能带来的危导致企业经营成本的增加，从而增加经营风拿郑州苏邦尔汽车配件为例，企业的中很大一部分是与银行等信用机构而来，长期的使用会有相当一部分的财务费用产生；再者，在应收账款催款过程中所发生的催款的差旅费，通讯费，以及时间的耗费都会导致精英成本的增加，长期如此，企业将会一直处于亏损状态，从而增加经营风险。另外一方面对于财务来说也会相应的需要增加人手去着手处理这件事情，因为本身对于生产性企业来说财务就是比较忙碌的，休息日以上都是单休，甚至会加班，这样就需要增加财务单独做好应收账款的催收、加班费等一系列的开支都会影响到企业的成本。导致经营效率低夸大企业的经营成果，导致类似“牛鞭效应”的发享，使得信息而逐渐放大，导致了需求信息出现越来越大的波动。)整个社会的信用环境企业盲目追求销售额，而忽视实际的市场消不仅仅是我就职的苏邦尔公司存在这样的现象，而且在供应商也存在这样的情况，每月的10到20号前来对账的单位就有几十家，本身公司因对下级商的供货多属于赊销形式的，而且80%的大客户都是在两个月以才结清一次，这样导致整个的紧张，其实际上就行前边所说，企业家并没有看准市场的实际消耗量盲目的生产，最后只有积压产品，重者甚至导致企业的。企业自己的产品竞争力不足，盲目的使用应收账款的方式开拓市企业自身忽视信用管理的作管理制度不完善，财务部与销售部之间缺乏有效的沟销售的业绩考核制度不够合理，业务员的频繁更换导致坏社会健全关乎信用制度的，企业家更应，企业都是有百利而无一害的，但是对于信用不好的企业的赊销就是，，1314年各个加强销售部与财务部的有效沟工的业绩，应该与的回笼情况挂钩。比如员工签单时可以领取40%的业绩提成，等账款收回以后再另外付给员工60%的提成，回款后的比例一定要相对结.谈谈大中型国有企业应收账款的控制问题[J].浙江财税与会计，2004(5)欧明建.企业应收账款风险及其防范[J].中国水运(学术版张晓芳.应收账款风险防范与管理探析[J].现代商贸工业Brodersen,Cornelius.HardBoiledTechniquesforKeeReceivables.NationalPetroleumNews.2007Benson,Gordon.M.ControllingAccountsReceivable.ManagementScience.ArnellDJohnson,JohnD.Stowe.CreditInvestigationPolicyandManagementManagerialFinance.[19]B.K.Stone.Thepayments-patternApproachtotheForecastingandcontrolofAccountsReceivable,.FinancialManagement.1976[20]MarkCFreeman,PaulR.Cox,BrianWright.Creditriskmanagement:The useofcreditderivativesbynon-financialcorporations.Managerial Finance.2006多加批评指正，使我及时完善的不足之处这四年来感谢山西农业大写信息学院会计专业的老师对我专业思维及专业在这里我要像诸位老师深深的鞠上一躬！Accountsreceivablereferstotheenterprisesintheinternationalsalesofgoods,products,servicesandsoonhasnotyetformedbyrecycling,bypurchaseoracceptlaborunitsoftheenterprisefunds,ithasthecharacteristicsofstrongliquidity,timeliness.Afirm'saccountsreceivableincrease,makingthecurrentassetsincrease,sotheenterprise'stotalassetswillincrease,thiscreatestheowner'sequity,debtislow.Thefocusoftheenterpriseaccountsreceivablemanagement,thatis,accordingtotheactualsituationoftheenterprisemanagementandcustomercreditconditionsofenterprisesreasonablecreditpolicy,itisanimportantcomponentofenterprisefinancialmanagement,inordertoreachthegoalofaccountsreceivablemanagementisenterprisesmustformulatethepolicyofreasonablestrategy.,toformulateareasonablecreditpolicyCreditpolicy,referstothemanagementofenterprisereceivablestoadopttheprincipleofregulation,includingthecreditstandards,credittermsandcreditlimit.ofall,determineareasonablecreditstandards.CreditstandardistheenterprisedecidedtoawardthecustomerXinYongSuominimumstandards,butalsoforacceptablerisktoprovideabasicdifferencebetweenstandards.Creditstandardishigher,canmaketheenterprisetosufferthepossibilityofbaddebtlossesdecreased,butwillnotconducivetoexpandsales.Ontheotherhand,ifawidercreditstandards,thoughconducivetostimulatesalesgrowth,butmayincreasethebaddebtlosses,domoreharmthangood.Second,adoptingreasonablecreditconditions.Creditconditionsisreferstotheenterprisecreditshort-termpaymentofgoodstogivethecustomeranumberofconditions,includingmajorcredittermsandcashdiscount,creditistheenterpriseforthecustomerandtermofpayment.Whenenterprisecreditpolicy,toincreasethetrade-offbetweenthecostsbenefits,notinordertoincreasesalesandaccountsreceivableriskinregardlessof,alsocan'tinordertoreducetheriskofaccountsreceivableandaffectthenormalsalesofenterprises.Second,strengthenthemarketing,financialregulationMustclear,bythetermsandconditionsinthesalescontractsignedwithdealersinthesalescontract,shouldpayattentiontothefollowingmatters,toavoidfuturehandlingaccountsreceivableindisagreementwithdealersandriskmanagement.Clearallthetradingterms,suchas:price,termsofpayment,paymentdate,transportation,etc.,clearlytherightsandresponsibilityofbreachofcontract,determinethecontractperiod,seeitafterthecontractissigned,sealedbythedealer'sspecialsealforcontract.Second,mustwiththedealertocheckpaymentproject,thefollowingislikelytocausethes,theamountoferror,weshouldparticularlypayattentionto:productstructureformanyvarieties,manyspecifications;Productsofthepaybackperiodisdifferent,orbecauseofthedifferentoperatingconditionsofthesameproductpaybackperiodisdifferent;Productlevel,toreturn,exchange;Dealerscan'taccordingtothesalesmemoorreceivable;Toactivelyrefusedtousepaymentadvanceexpenditureotherpayments.Theabovesituationcanbringdifficultiestothemanagementofaccountsreceivable,sotoformulateasetofstandard,regularreconciliationsystem,avoidthefinancialgapislikeasnowballrolling,thegreaterthestay,anddeathcausedbyaccountphenomenon,atthesametimetoformhasthelegaleffectafterreconciliation,ratherthanverbalcommitment.Again,theproductshopgoodsrateofreasonableconfiguration.Productshopgoodsrateishigh,increasingtheriskofaccountsreceivable,ontheotherhand,theproductshopgoodsrateislow,whilereducingtheoperatingrisk,butcannotmeetthescaleofsaless.Socorrectandreasonableproductshopgoodsrateonthesolutionoftheproblem,toreducetheaccountsreceivable,ensurethesafetyofthepaymentforgoodsishelpful.Sodifferentinproductsalesstage,accordingtothedifferentmarketingstrategyofproductoraccordingtothestrengthofthemarketandtakedifferentproductreplenishmentpolicy.Third,establishperfectthedealer'sassessmentsystemTobuildsystemperfectdealerstoopenanaccount,whenyouopenupnewmarketsorsegmentationofmarket,tofullydealerselection,scientificevaluationisnecessary,notonlylookingforapartnerforfuturesales,butalsoreducethemanagementriskbytheincreasinglyfiercemarketcompetition.Whenwearefacedwiththe"buyer'smarket"theactualsituation,thisisaworkofgettwicetheresultwithhalftheeffort.Beforethecooperation,therefore,itisveryimportanttoevaluatethedealer.Suchas:officemovefromhightolow;Frequenttransformationmanagement,businesspeople,companyemployeeincrease;Thecompany'sfinancialnelregularlytoavoid;Destroythepromisetopayformanytimes.Four,establishperfecttheaccountsreceivablemanagementsystemCreditstandardsisagreetoprovidecustomerswithenterprisecommercialcreditandputsforwardthebasicrequirements.Normallywiththeexpectedlossrateofbaddebtsasthejudgingstandard.Iftheenterprisecreditstandardisstrict,onlytothecredibilityofgood,baddebtlossrateisverylowusertoselloncredit,willreducethebaddebtlosses,reducetheopportunitycostofaccountsreceivable,butthismaybedetrimentaltoexpandsales,evenasales;Ontheotherhand,ifawidercreditstandards,althoughwillincreasesales,butwillincreasethecorrespondinglossesandtheopportunitycostofaccountsreceivable.Referstotheenterprisecreditconditionsrequiretheusertotheconditionsofthecreditpayment,includingcredittermperiod,discountandcashdiscount.Creditenterpriseforusersisthelongesttimeofpaymentanddiscountdeadlineisfortheusercanenjoyacashdiscounttimeofpayment,cashdiscountisintheuserinadvancecollectiontogivediscount.Providemorepreferentialcreditconditionscanincreasesales,butalsocanbringopportunitycostaccountreceivable,baddebtcosts,suchascashdiscountcostextraburden.Ifusinganegativecollectionpolicy,mayincreasethecostofaccountsreceivable,increasingbaddebtlosses,butwillreducecollectfees.Whenmakingcollectionpolicy,shouldweighincreasecollectfeesandreduceaccountsreceivableandbaddebtlossesbetweenthegainandlossofopportunitycost.Areasonablecreditpolicyshouldbethecreditstandards,creditconditions,collectionpolicy,considerthethreecomprehensivechangesonsales,costofopportunitycost,costofbaddebtsandaccountsreceivablecollection.Accountsreceivableisreferstothecustomerintheformofcreditbuyinggoodsandservicesthatfirmsamountsowingtotheenterprise,itisaassetsofenterprises,isapuresenseoftheassets.Toaccountsreceivablemanagementisgoodorbad,directlyaffecttheenterprisecapitalturnoverlevel,isthekeytorevitalizetheenterpriseassets.Atpresent,ourcountrymostenterpriseaccountsreceivabletototalassets,currentassetsproportionhigh.Complaintsaboutenterprisemanagementauthorities.Accordingtomanyyearsofexperienceinfinancialmanagementandconsultingexperience,effectivemanagementofaccountsreceivablehadalittlebit,wouldyouputforwardinthistodiscusswiththeirFiveforcustomercreditevaluation,classificationmanagement,formulateareasonablecreditpolicy(credit).Enterprisesmustapplyforasinglecreditintothecreditassessment(credit),andtoconsiderthepossibilityofbaddebtsanddelayedpayment.Creditevaluationdecisiontypicallysubjecttothefollowingthreesteps:1.toobtaintheinformationaboutthecreditapplicants.Sources:(1)obtainedbythecertifiedpublicaccountantsauditfinancialreport,assessmentofthecustomer'sdebtpayingability,profitability;(2)toobtainacreditratingfromallkindsofcreditreportingagenciesindata;(3)influencethebankverification;(4)askother(5)incombinationwiththeirexperiences,creditassessmentofcustomerbefore.2,ysistheinformationanddeterminetheapplicationintothe3,creditdecision,todeterminewhethertograntcreditandshouldbegiventhehighestcreditlimit.Asshowninfigure1:ingeneral,thequalityofinformationgatheredbyinvestigation,shouldbecombinedwithordersexpectedprofitsandsurveycostconsiderations,onlywhentheprofitableshouldincreasethecomplexityofthisinvestigation.Afterfinishingandyzetheinformationafter,canusecreditscoringsystem,isaboutthecharacteristicsofcredibilityficationscore,accordinglytodeterminewhethershouldgivecredit.Thenaccordingtothetotalscoretomakecreditdecisions,ifisthesales,thecompanyneedofmakingadecisioniswhethertograntcredit,ifmayrepeatsales,thecompanywillneedtoestablishcertainprocedures,foreachcustomertodetermineacreditlimits,creditlimitsforsurethatthedeliverycanbeefficiently;Butforthislimitationconstantlyre-evaluateregularly,consistentwiththelatestchangesoftheSix,collectpoliciesandCompanieswillcollectprogramadoptedbythecombined,candeterminethetotalcollectionpolicy.Itdeterminestheenterprisescaleandqualityofaccountsreceivable.Theseproceduresinclude:letters,ephoneurging,alvisit,instalmentpayment,continuetofollowandlegalaction.Laterinaccountsreceivable,enterprisesshouldimplementitsacceptanceprocedures,butshouldpayattentionto,iftheenterpriseprematurelyadoptcollectionprocedures,islikelytoprovokethosewhoforsomereasoncan'tbettercustomerpaymentatmaturity,thisneedstoclassifycustomeraccountsreceivable,thedifferencebetweendifferentcircumstancestotakedifferentacceptanceprocedures,butinanycase,shouldbuildafirmacceptanceprocedures,toreducethelossesoftheenterprise.Establishprogramssuchas:Accountsreceivabletoephoneenquiries,accordingtothetermsofthecontractletters-forstagingrollingcollection-specialistvisittoregularlycheckandconfirmtonegotiate,legalaction.Hereespeciallyshouldpayattentiontoalegalproblemofthestatuteoflimitations,accordingtothecurrentlaw,morethan2yearsbackissueoftherightofthecreditor'srightsarenotprotectedbylaw,sotokeepcustomeracceptancerecord,record,reconciliationsofthecollection.Oldenterprise,ontheotherhand,wanttoreducethecost,cankeeptherecordofarollingcollectionandlesssothatwecanreasonablymakeprovisionforbaddebt.Practicehasprovedthatthecostoflegalactioniscostly,andsometimesalsohavenopracticalsignificance,anditmaycausethebankruptcyofthecustomer,socarved"negotiate"thisstep,theenterpriseshouldadoptflexibleandvariedways,methodsandcustomerresearchquotient(ifthecustomerdoesappearinsolventorinsufficientcashflow,etc.),suchasdebtrestructuring,debttoequityagreement,andotherSeven,creditpolicy,combinedwithanefficientcollectionpolicytoizetheenterprisevalue.Tomaketheenterprisevalueization,enterprisecreditpolicy,shouldbecombinedwithanefficientcollectionpolicyandconstantlyadjusttothesolution,thissolutionwilldeterminethecreditstandards,creditperiod,thecashdiscountpolicy,especiallycreditconditionsandcollectcostlevelandacceptanceprocedures,etc.Creditstandardsherereferstotheenterprisetoacceptcreditapplicationintothelowestcreditquality.Creditconditionsistopointtogivethecreditofpaymenttothedurationofthecustomer,aswellasthepaymentassoonaspossible,givecustomersacashdiscount;Duringtheperiodofcreditmeanstogivethecredittothedurationofthecustomerpayment.Enterprisesthroughthetrade-offbetweenrisk,costandprofitability,canchangethelevelofaccountsreceivable.Reducethecreditstandards,canstimulatewitho,and,inturn,increasesalesandprofits,butholdaccountsreceivablewouldincreasethecostofenterprise,andincreasestheriskofbaddebtlosses.Here.Creditpolicyhasimportantinfluenceonthesales,ifourcompetitorstoeasecreditpolicyandwecannotdothis,ourpolicywillbenegativeinfluencetotheenterprisemarketingefforts.Intheory,aslongasthesalesprofitabilitymorethanincreasetheopportunitycostofaccountsreceivable,enterprisesshouldreducethequalityoftheaccountsreceivablecustomeracceptedtocome.Torelaxcreditstandardsontheonehand,thecostofproducedintheexpansionofcreditdepartment,treatmentincreasethecostofaccountsandaccountsreceivableincreaseservice;Ontheotherhand,ifthemoneyinvestedinotherprojects,therewillbeamarginalprofit.Ifchangeofcreditpolicy,wemustchargeaccountstoincreaseprofitabilityandcoandincreasetheopportunitycostofbetweenevaluationandtrade-offs.Ifbecauseofincreasedsalesandprofitabilityisgreaterthanthemassincreasetheopportunitycostofaccountsreceivable,theschemeisfeasible,theoppositeisnotfeasible;Changetopaycashdiscountcanacceleratetheaccountsreceivable,revvingupreceivingbenefitstooffsettheincreasedcostofdiscount,shouldchangetheexistingdiscountpolicy,shouldnotchangeconversely;Seasonaldiscountcanbeusedtoavoidtheinventoryholdingcost,ifsalesincreaseofprofitabilityandreduceinventoryandsavetheopportunitycostisgreaterthantheresponsetoacceptpaymentincreasetheopportunitycostsarisingfromthesquaretableisfeasible,andplanisnotworkable.Theoptimalcreditpolicy,shouldbeacombinationofcreditpolicytogenerateincrementalbiggestmarginalrevenuepolicy,andarenotnecessarilyminimizethebaddebtlosses.Ingeneral,theoptimalcreditrequirementsasaresultofsalesgrowthduringtheperiodofmarginalprofitduetohighamountshouldcollectthecost;Theoptimalcashdiscountpolicyalsocallsforthebenefitsofsalesgrowthwithenjoyequalthecostofthediscount. mendedpracticeinanumberofspecific1.theaccountsreceivableturnoverratioindexshouldbebroughtintotheenterprise,salesdirector,financedirector,headoftheperformanceindexevaluation2,sales(business)andaccountingnelshallberesponsibleforaccountsreceivablemanagementnel,accountingnelpointscustomerdetailbusinessaccounting,salesnelpointscustomers,managethecontract,theoverdueaccount,salesandaccountingneltodoagingysis,andrisk3,theimportanteconomicbusiness,themajorcontractbyenterprise,salesdirector,financedirector,headofthecommoncreditpolicy;Todevelopcreditapprovalsystem,functionsandpowersonvariousaspectsofcreditpolicySettings.4,theexistingalargenumberofaccountsreceivabletocleanup,andagingysis,regularreconciliationwithcustomersandfoundthedifferencesquestionsmustbehandledintime,andadjustthecorresponding5,tothelong-termcustomers,arenotlistedasoverduepaymentrollingstatus,butifthecustomerthelasttransactionhasmorethancreditterm,shouldbalanceitalltoexceedthetimelimit.6,totheoverdueaccountexecutiveABCclassificationmanagement,maliciousarrearageclientslistedasclassA,canconsidertouse"coordination"and"legal"solution;CustomertemporarycapitalturnoverdifficultclassifiedasclassB,canconsidertoephoneenquiries,specialistvisit,installmentpaymentmeasuressuchasrolling;DuetoforcemajeurefactorsofexceedthetimelimitlistedasclassC,canconsidertoextendcredit,debtrestructuringandothermeasures.7,effectiveuseofthecomputer.Usingthecomputercancarryoutinformationprocessing,canspotcheckforaccountsreceivableandysisonaregularbasis,accordingtodifferentsituationstosortandriskassessment,fortheenterpriseprovidestheopportunitytocontactthecustomer,toaccountsreceivablemanagementefficiencyisgreatlyincreased.Accordingtoaccountsreceivablemanagementsystem,aimingattheproblemsfoundintheenterpriseaccountsreceivableysistotakecorrespondingmeasuresforsolvingproblemsarisingfromthecompanyintheaccountsreceivablerecovery,t