Z家电公司应收账款管理现状、问题及对策分析

Z家电公司应收账款管理现状、问题及对策分析摘要随着的市场经济发展，应收账款在企业中的地位不断上升，对应收账款管理在企业运营中越来越重要。Z家电公司因激烈的市场竞争，开始大量采取赊销的销售方式，产生大量应收账款。本文通过对应收账款部分理论的应用，对Z家电公司在应收账款管理质量和管理结构两个方面进行计算分析，将计算结果利用对比的方式与同行业近三年平均水平相比较，找出Z家电公司在应收账款管理上的问题及问题产生的原因后，结合公司在实际经营管理中的需求，提出改进方案并对改进方案有针对性的给出保障措施。在改进中不断对Z家电公司管理体制进行完善，以此来提高公司应收账款管理水平降低公司信用风险，提高公司信用水平；减少公司管理成本、坏账成本，达到风险缩小化，收益扩大化的，最终在整体上提高公司的市场竞争力。随着市场经济的发展，企业对应收账款的地位不断提高，对应收账款的管理在企业运营中越来越重要。Z家电公司通过激烈的市场竞争，开始大量采用赊销方式，产生了大量的赊销金。本文通过本文对应收账款部分的理论应用Z家电公司应收账款的管理与质量管理结构相形成形，将计算分析的计算结果相形对调;有保有地采取措施。在改进过程中，不断完善Z家电公司管理体制，提高公司赊账管理水平，降低公司信用风险，提高公司信用水平。通过降低公司管理成本，呆账成本，实现风险缩减，收益扩大化，最终从总体上提高公司的市场竞争力。关键词：应收账款；赊销；信用管理ABSTRACTWiththedevelopmentofmarketeconomy,thestatusofaccountsreceivableinenterprisesisconstantlyrising,andaccountsreceivablemanagementismoreandmoreimportantinenterpriseoperation.Duetothefiercemarketcompetition,ZHouseholdapplianceCompanybegantoselloncreditinlargequantities,generatingalargenumberofaccountsreceivable.Application,thisarticlethroughtotheaccountsreceivablesectiontheoryofZhomeappliancecompanyinaccountsreceivablemanagementqualityandmanagementstructurecalculationandanalysisoftwoaspects,thecalculatedresultswiththemeansofcomparativeanalysis,incomparisonwiththesameindustryaverageofnearlythreeyearstofindtheZhomeappliancecompanyinaccountsreceivablemanagementproblemsandthecausesofproblems,basedonrequirementsinthecompanyintheactualoperationandmanagement,putsforwardimprovementschemeandtoimprovethetargetedmeasuresarepresented.Intheprocessofimprovement,themanagementsystemofZhouseholdapplianceCompanyisconstantlyimproved,soastoimprovethemanagementlevelofaccountsreceivable,reducethecompany'screditriskandimprovethecompany'screditlevel.Reducethecompany'smanagementcostandbaddebtcost,achievetheriskreduction,incomeexpansion,andultimatelyimprovethecompany'smarketcompetitivenessonthewhole；Inthispaper,theaccountsreceivablepartofthetheoreticalapplicationofZhouseholdappliancecompanyaccountsreceivablemanagementandqualitymanagementstructureshape,thecalculationresultsoftheanalysisoftheshapeoftheopposite;Takemeasuresifnecessary.Intheprocessofimprovement,ZhouseholdapplianceCompanymanagementsystemisconstantlyimprovedtoimprovethecompany'screditmanagementlevel,reducethecompany'screditrisk,andimprovethecompany'screditlevel.Byreducingthecompany'smanagementcostandbaddebtcost,thecompanycanrealizeriskreductionandincomeexpansion,andfinallyimprovethecom