应收账款难题是国内外许多企业都面临的经营管理问题，在有关研究的基础上，本文以RH公司为具体的研究对象，提出了自身的思考，尤其认为公司应该转变应收账款管理思路，将其作为公司融资的重要方式之一。以RH公司为例，对应收账款的管理现状进行分析，发现其中存在很多问题，尤其是在合同管理、客户信用调查等方面，存在很多薄弱之处；针对这些问题，讨论产生问题的原因，并且就如何改善进行分析，提出了如下策略：进一步完善公司的信用政策，改进公司的业务流程，加强客户的信用调查，提升账款回收力度。
尤其重要的是，需要建立专门的应收账款回收部门和流程，并且在实际应用过程中进行优化。但是在企业实际经营过程中，会面临更加复杂的内部和外部环境，因此本来所提供的建议可能并不适用。对于RH公司及其他同类型的公司，需要根据具体情况进行调整和优化。
关键词：财务管理；信用管理；征信体系；应收账款；市场竞争
The credit transaction has become the necessary means to enhance the competitiveness of enterprises, expand sales, and use it to fully tap the existing production capacity of enterprises, expand sales, increase product market share, improve the market competitiveness of enterprises, increasing the profits of the enterprise. But to bring these benefits at the same time, there are also many problems and hidden dangers, the balance of accounts receivable is increasing, but due to enterprise external environment and internal factors, many enterprises in China there are some problems in the management of accounts receivable, such as large amount of overdue payment, arrears for long time. The high rate of bad debts, ignoring the credit management, some enterprises due to accounts receivable due to cash flow difficulties, seriously affecting the company’s cash flow and financial status, further restricting the normal operation and development of enterprises. Therefore, it is very important to strengthen the pre control of enterprise accounts receivable.
Based on the analysis of accounts receivable management theory of enterprise RH, according to the actual RH enterprises, puts forward the enterprise to set up a special credit management, and define the credit management responsibilities according to accounts receivable management process, focusing on the establishment of accounts receivable management system, two stages of management and management in advance. In the study, should focus on the problems in the management of accounts receivable. Through the research on the management countermeasures corresponding accounts, for RH enterprises to further strengthen the management of accounts receivable, accounts receivable management level, reduce the loss of bad debts, provides a feasible and practical means and methods of thinking and problem solving is very strong.
Key words: accounts receivable; RH company; credit management
目 录
摘 要…………………………………………………………………………………………………………………. II
Abstract…………………………………………………………………………………………………………………. III
1 绪论……………………………………………………………………………………………………………………. 6
1.1研究背景……………………………………………………………………………………………………. 6
1.2研究目的及意义…………………………………………………………………………………………. 6
1.2.1研究目的………………………………………………………………………………………….. 6
1.2.2研究意义………………………………………………………………………………………….. 6
1.3国内外研究现状…………………………………………………………………………………………. 7
1.3.1国外研究现状…………………………………………………………………………………… 7
1.3.2国内研究现状…………………………………………………………………………………… 7
1.4研究内容……………………………………………………………………………………………………. 7
2 应收账款相关理论………………………………………………………………………………………………. 8
2.1应收账款……………………………………………………………………………………………………. 8
2.2应收账款管理…………………………………………………………………………………………….. 8
3 RH公司应收账款管理现状…………………………………………………………………………………… 9
3.1RH公司概况……………………………………………………………………………………………….. 9
3.1.1公司简介………………………………………………………………………………………….. 9
3.1.2公司组织架构…………………………………………………………………………………… 9
3.1.3公司销售环境…………………………………………………………………………………. 10
3.2 RH公司应收账款管理现状分析………………………………………………………………… 10
3.2.1应收账款现状分析………………………………………………………………………….. 10
3.2.2应收账款客户情况分析…………………………………………………………………… 13
4 RH公司应收账款管理中存在的问题及成因分析…………………………………………………. 13
4.1应收账款管理合同的问题…………………………………………………………………………. 13
4.1.1安装合同问题…………………………………………………………………………………. 13
4.1.2售后维保合同问题………………………………………………………………………….. 13
4.1.3收款问题………………………………………………………………………………………… 13
4.2应收账款管理工作问题…………………………………………………………………………….. 14
4.2.1公司赊销合同问题………………………………………………………………………….. 14
4.2.2公司信用观念问题………………………………………………………………………….. 14
4.2.3应收账款完善问题………………………………………………………………………….. 14
4.3 公司应收账款存在问题的成因分析………………………………………………………….. 15
4.3.1外部因素………………………………………………………………………………………… 15
4.3.2内部因素………………………………………………………………………………………… 15
5 RH公司完善应收账款管理措施………………………………………………………………………….. 16
5.1公司应收账款合同管理控制……………………………………………………………………… 16
5.1.1调整安装合同…………………………………………………………………………………. 16
5.1.2调整售后维保合同………………………………………………………………………….. 17
5.1.3客户信用评估…………………………………………………………………………………. 17
5.2健全应收账款管理工作…………………………………………………………………………….. 17
5.2.1健全信用机制…………………………………………………………………………………. 17
5.2.2增强企业信用观念………………………………………………………………………….. 18
5.2.3不断完善应收账款政策…………………………………………………………………… 18
5.3公司加强应收账款的控制…………………………………………………………………………. 19
5.3.1加强应收账款前期控制…………………………………………………………………… 19
5.3.2加强应收账款中期控制…………………………………………………………………… 19
5.3.3加强应收账款后期控制…………………………………………………………………… 19
6 结论………………………………………………………………………………………………………………….. 20
致 谢………………………………………………………………………………………………………………….. 21
参考文献……………………………………………………………………………………………………………… 22
