摘要
随着信用经济的发展，信用销售（赊销）逐渐成为扩大市场份额、增加销售收入、提高企业利润的重要手段。由于激烈的竞争压力，许多家电企业选择通过赊销方式来扩大销售，导致应收账款比例不断增大。一方面，信用交易给家电企业带来了不可小觑的销售额，对扩大市场份额、提高市场竞争力、减少存货积压、提高存货周转率以及节约存货的管理费用起着重要作用；另一方面，也可能由于客户拖欠货款而占用企业的流动资金，应收账款作为企业的流动资产，如果长期被其它企业占用，势必会造成流动资金短缺，导致企业面临巨大的经营风险。因此，家电企业由于赊销业务产生的应收账款问题日益严峻，建立良好的信用管理机制，加强企业应收账款的管理，减少坏账风险是十分有必要的。
关键词：家电企业，赊销，应收账款，流动资产
With the development of credit economy, credit sales (sell on credit) gradually become an important means to expand market share, increase sales revenue and improve corporate profits. Due to the intense competitive pressure, many household appliances enterprises expanded sales by credit way, which led to an increasing proportion of accounts receivable. One side, credit transaction has brought unimaginable sales with household appliances enterprises. It plays an important role to expand market share, improve market competitiveness, reduce the backlog of inventory, improve inventory turnover and cut down the cost of inventory management. On the other hand, it may be due to the default payment for goods by customers and occupy the current capital of enterprises. The accounts receivable as enterprise’s liquidity capital, if occupied by other companies for a long time, is bound to cause liquidity shortage and lead enterprise to face huge risk of business. Therefore, accounts receivable problem appeared in household appliances enterprises is increasingly serious.To establish a good credit management mechanism, strengthen enterprise accounts receivable management and reduce the risk of bad debts is very necessary.
Keywords: household appliance enterprise, credit sales, accounts receivable, current capital.
目录
一、导论…………………………………………………………………………………………………………………. 1
（一）研究背景…………………………………………………………………………………………………. 1
（二）研究目的…………………………………………………………………………………………………. 1
（三）研究意义…………………………………………………………………………………………………. 1
（四）研究内容…………………………………………………………………………………………………. 2
二、应收账款的相关概念及理论基础……………………………………………………………………………. 3
（一）应收账款的概念………………………………………………………………………………………… 3
（二）应收账款的功能………………………………………………………………………………………… 3
（三）应收账款管理的目标及对象………………………………………………………………………… 4
（四）应收账款管理的意义………………………………………………………………………………….. 4
三、 家电行业应收账款的发展现状及形成原因……………………………………………………………… 5
（一）发展现状…………………………………………………………………………………………………. 5
（二）形成原因…………………………………………………………………………………………………. 6
1、外部原因………………………………………………………………………………………………… 6
2、内部原因………………………………………………………………………………………………… 7
四、美的公司应收账款管理现状分析……………………………………………………………………………. 8
（一）美的公司简介…………………………………………………………………………………………… 8
（二）美的公司应收账款的质量分析……………………………………………………………………… 9
1、财务指标分析………………………………………………………………………………………….. 9
2、账龄分析………………………………………………………………………………………………. 17
（三）美的公司应收账款管理中存在的主要问题…………………………………………………….. 18
1、应收账款数额不断攀升……………………………………………………………………………. 19
2、应收账款周转天数较长……………………………………………………………………………. 19
（四）提高美的公司应收账款收回率的措施…………………………………………………………… 19
1、合理使用现金折扣………………………………………………………………………………….. 19
2、制定合理的收账政策………………………………………………………………………………. 20
3、加大网络平台销售………………………………………………………………………………….. 20
五、改善家电企业应收账款管理现状的对策及建议……………………………………………………….. 21
（一）制定正确的营销策略………………………………………………………………………………… 21
（二）加强和完善内部管理制度………………………………………………………………………….. 21
（三）建立客户档案和信用评级制度……………………………………………………………………. 21
（四）强化应收账款的催收制度………………………………………………………………………….. 22
（五）定期分析应收账款的账龄………………………………………………………………………….. 22
（六）建立坏账准备制度……………………………………………………………………………………. 22
六、 结论……………………………………………………………………………………………………………… 23
（一）总结………………………………………………………………………………………………………. 23
（二）展望………………………………………………………………………………………………………. 23
文献综述……………………………………………………………………………………………………………….. 25
参考文献……………………………………………………………………………………………………………….. 36
致谢……………………………………………………………………………………………………………………… 39
