本科论文摘要现在有许多企业面临着营运资金缺乏与应收款项催收不畅的矛盾，并且这一情况日益突出。应收款项作为企业资产的一部分占据了企业的一部分营运资金，关乎企业的发展命运。如果应收款项回收的不及时以及回收率不高的话有可能会造成企业产生大量的坏账，给企业带来不可挽回的损失。随着坏账的不断增加可能会导致企业运转资金的短缺，从而使日常的运营受到影响。企业如果应收账款金额过高可能造成盈利虚盈实亏，投资者利益因此受到损害，不利于企业的形象。在如今竞争不断加剧的市场如何提高应收款项的回收率保证企业资金的正常流转，保持企业的竞争力显得尤为重要。本文以光明乳业为例对应收款项管理问题进行研究，提出合理的建议以降低企业的经营风险。本科论文关键词 光明乳业；应收款项；资金管理AbstractMany companies now face the contradiction between lack of working capital and poor collection of receivables, and this situation is becoming increasingly prominent. As a part of enterprise assets, accounts receivable occupies a part of the working capital of the enterprise, which is related to the development fate of the enterprise. If the collection of receivables is not timely and the recovery rate is not high, it may cause a large amount of bad debts to the enterprise and bring irreparable losses to the enterprise. With the continuous increase of bad debts, it may lead to a shortage of working capital of the enterprise, thus affecting daily operations.If the amount of the accounts receivable is too high, the enterprise may cause profit and loss, and the interests of investors will be damaged, which is not conducive 本科论文to the image of the enterprise. In today's increasingly competitive market, it is particularly important to increase the recovery rate of receivables to ensure the normal circulation of corporate funds and maintain the competitiveness of the enterprise. This article takes Bright Dairy as an example to study t...
