应收账款管理研究

目   录

摘 要·································································································2

关键词·································································································2

引 言·································································································3

一、企业应收账款管理的概述··························································3

（一）应收账款的内容···································································3

（二）应收账款形成的原因·····························································3

（三）应收账款对企业的影响·························································4

（四）应收账款管理的目标·························································4

二、 泸州众大科技液压件有限公司应收账款管理的分析··························7

（一）公司概况············································································7

（二）公司应收账款管理的现状······················································7

（三）公司应收账款管理存在的问题及原因······································8

三、加强对众大科技有限公司应收账款管理的建议·························9

（一）制定合理的信用政策····························································9

（二）实施有效的收账政策····························································9

（三）完善应收账款的日常管理······················································10

四、总结····························································································11

参考文献····························································································12

摘  要

应收账款是企业在经营过程中因销售、提供劳务等行为所形成的应向购买单位收取的款项。我们都知道企业只有通过销售行为并取得货币资金，才能在资金周转链中形成循环，进行良性发展。若应收账款周转不过来则会严重影响企业的正常生产和发展。所以，企业想要良性发展，则要加强对于应收账款的管理，应控制应收账款的数额和收回的时间采取有效措施，及时组织催收，避免企业资金被其他单位占用。以下是以“泸州众大科技液压件有限公司”为例的对企业应收账款管理的一点点见解。

关键词：应收账款；企业；管理