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时间:2018-08-25
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1、页眉本科毕业设计说明书(本科毕业论文)题目:企业收账管理院(部):商学院专业:会计班级:10班姓名:张伟学号:123456指导教师:完成日期:YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccur
2、ategraspcitytracktrafficresearchofobject2页眉目录摘要IABSTRACTII1前言1.1本设计的背景,目的和意义12中小企业应收账款产生的原因2.1市场竞争的需求23应收账款管理中存在的问题以及应收账款过多对企业的危害3.1在赊销前存在的问题33.2企业绩效模式的问题34应收账款管理目标以及实现此目标的措施和对策4.1应收账款的事前控制····················································44.1.1建立正确的盈利观念
3、···························································44.2应收账款的事中控制44.2.1建立赊销申报制度·····························································44.3应收账款的事后控制····················································4谢辞参考文献页眉页眉摘要应收账款是企业因为销售商品、产品、提供劳务而应向购货单位或者接
4、受劳务的单位收取的款项,是企业资产的重要组成部分,是企业扩大或保持市场份额、争取竞争主动性的有力措施。随着现代企业竞争的加剧,应收账款对企业尤其是中小企业的生存和发展至关重要。如果应收账款不能及时回收,资金不能回笼,营运资金不够周转,企业正常经营就会受到影响。本文总结中小企业应收账款产生的原因,分析企业应收账款的问题和对企业的危害,提出了应收账款管理的目标以及实现目标的一些措施和方法,以期能对中小企业管理者有所启示,从而促进中小企业更快更好的发展。关键词中小企业;应收账款;问题;对策I页眉AccountsR
5、eceivableManagementandStrategyofMediumandEnterprisesABSTRACTTheaccountreceivableistheamountofmoneywhichshouldtaketowardtheunitofthepurchasecommodityunitortheacceptservicebecausesaleanarticle,product,orprovidedservice.Itistheimportantcomponentofenterpriseas
6、setsandistheemollientmeasureforbusinesstoexpandsorkeepsmarketshareandfightforcompetingactive.Becausethemodernbusinessrivalturnsworse,theaccountsreceivableisimportanttotheexistenceanddevelopmentofenterprise,particularlytomediumandsmallenterprises.Iftheaccou
7、ntsreceivablecannotrecallintime,thecapitalwillnotreturn,andtheworkingcapitalisn'tenoughtoturnover,asaresultofitthebusinessnormalconductswillbesubjectedtoimpact.Thistexttalliesupthereasonofaccountsreceivableofmediumandsmallenterprisescreation,analysesthepre
8、sentconditionofprogresstomediumandsmallenterprisesandtheharmtoenterprises,proposestheobjectofaccountsreceivablemanagementandsomemeasuresandmethodstopromotebywishinghaveapocalypsetomediumandsmallenterprisesand
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