浅析企业应收账款的管理分析-以美的集团为例.docxVIP

PAGE PAGE 2 浅析企业应收账款的管理分析 ——以美的集团为例 内 容 摘 要 采用赊销的手段争取客户，因此大部分企业的应收账款总额呈现出上升的趋势，流动资产是应收账款的重要组成部分，通过流动资产可以提高销售份额，减少存货。企业在经营的过程中不可以没有应收账款，同时应收账款也不应该过多，如果占总资产比例过大，会影响企业的现金流动，从而影响企业的日常经营，甚至严重会使企业资金链断裂，导致企业破产，所以保持合理的应收账款存量非常重要。 为了研究企业应收账款管理的方法，本文对美的集团进行了研究。先是对应收账款管理的相关概念进行介绍， 其次以美的集团作案例分析的对象，简介美的集团的概况，并对应收账款的管理状况进行分析，找出及存在的问 题，并提出相应对策，进一步完善美的集团应收账款管理制度，解决了现存的问题，为美的集团的发展奠定了良好的基础，促使公司的可持续发展。 关键词：应收账款，管理分析，美的集团Abstract Nowadays, any industry is facing fierce market competition. In order to increase sales share, enterprises use credit sales to win customers. Therefore, the total amount of accounts receivable of most enterprises shows an upward trend. Current assets are an important part of accounts receivable. Through current assets, sales share can be increased and inventory can be reduced. Enterprises in the process of operation can not be without accounts receivable, at the same time accounts receivable should not be too much, if the proportion of total assets is too large, it will affect the cash flow of enterprises, thus affecting the daily operation of enterprises, and even seriously break the enterprise capital chain, leading to enterprise bankruptcy, so it is very important to maintain a reasonable stock of accounts receivable. In order to study the methods of accounts receivable management, this paper studies Midea Group. Firstly, it introduces the related concepts of accounts receivable management. Secondly, it takes Midea Group as the object of case analysis, introduces the general situation of Midea Group, analyzes the management status of accounts receivable, finds out the existing problems and puts forward corresponding countermeasures, further improves the management system of accounts receivable of Midea Group, solves the existing problems, and lays the foundation for the development of Midea Group Good foundation to promote the sustainable development of the company. Key words: accounts receivable, management analysis, Midea Group 目 录 一、概述1 （一）应收账款的定义1 （二