老板电器应收账款管理优化研究.docx

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摘要

随着国家经济的不断发展，我国家电?业的发展在我国的经济发展中扮演着越来越重要的角色，所以家电行业的健康发展对我国未来的经济增?起到很?的作用。但是一些企业为了自身的发展，越来越多的企业开始选择赊销，由此形成企业的应收账款。而应收账款管理?平的高低将直接影响用于企业日常经营的货币资金充足与否，进而最终对企业的?存发展产生极为重要的影响。本论文以老板电器为案例，结合国内外学者的研究成果及自我的研究调查，对?板电器应收账款管理进行研究分析。通过对应收账款总额、应收账款占营业总收?的?率、应收账款周转率等模块的分析，进?发现了?板电器应收账款管理存在的问题，如应收账款结构不合理、风险较高以及周转率较低等。最后应对老板电器应收账款管理所存在的诸多问题，提出切实有效的解决办法，旨在帮助老板电器优化应收账款管理，降低财务风险，提高经营效率，进而实现企业的健康可持续发展，实现健康可持续的发展。

关键词：老板电器；应收账款管理；内部控制

Abstract

Withthecontinuousdevelopmentofnationaleconomy,thedevelopmentofhomeappliancesindustryinourcountryplaysamoreandmoreimportantroleintheeconomicdevelopment,sothehealthydevelopmentofhomeappliancesindustryplaysagreatroleinourcountrysfutureeconomicgrowth.Butsomeenterprisesfortheirowndevelopment,moreandmoreenterprisesbegantochoosecreditsales,thusformingtheenterpriseaccountsreceivable.Thelevelofaccountsreceivablemanagementwilldirectlyaffectwhetherthemonetaryfundsusedforthedailyoperationofenterprisesaresufficientornot,andultimatelyhaveaveryimportantimpactonthesurvivalanddevelopmentofenterprises.ThispapertakesBosselectricalappliancesasacase,combinedwithdomesticandforeignscholarsresearchresultsandself-researchinvestigation,tostudyandanalyzethemanagementofBosselectricalreceivables.Throughtheanalysisofthetotalaccountsreceivable,theratioofaccountsreceivabletothetotalrevenue,theturnoverrateofaccountsreceivableandothermodules,wefindtheproblemsinthemanagementofaccountsreceivable,suchasunreasonablestructureofaccountsreceivable,highriskandlowturnoverrate.Finally,dealwiththebosselectricreceivablesmanagementofmanyproblems,putforwardpracticalandeffectivesolutions,aimedathelpingthebosselectrictooptimizeaccountsreceivablemanagement,reducefinancialrisks,improveoperatingefficiency,andthenrealizethehealthyandsustainabledevelopme