本科论文摘 要随着商品经济的发展，中小企业间的竞争日益激烈，为了扩大销售量，快速抢占市场，中小企业开始运用信用赊销这种销售方式来加速企业的发展。在赊销的这种销售方式下，的确企业可以提高销售额，加大市场占有率推动企业的自我发展；但这种方式也有弊端，会使企业的应收账款大幅度增加，并且会产生大量的坏账准备，进而使得企业资金变的周转困难，使企业陷入财务危机。本文以沈阳普飞科技有限公司为例，从该公司应收账款账龄、应收账款周转分析、应收账款管理部门角度，分析沈阳普飞科技有限公司在应收账款实际管理中存在着赊销规模较大、老客户占用大量资金、实际已成坏账的应收账款长期挂账等问题。分析了沈阳普飞科技有限公司在应收账款管理上出现的问题，发现是由于经济大环境下和企业自身管理的不足而引发的，根据该企业的财务数据对应收账款方面进行全面的分析并管理找出不足之处。对沈阳普飞科技有限公司如何加强应收账款管理提出自己的见解及建议，从而使得企业能够更好的发展。关键词：应收账款管理；信用管理；坏账本科论文AbstractWith the development of the commodity economy, the competition among small and medium-sized enterprises is increasingly fierce. In orde to expand sales volume, small and medium-sized enterprises quickly seize the market, start to use credit sale to accelerate the development of enterprises. The increase of sales and will also lead to the increase of accounts receivable. Although the financial statements reflect an increase in revenue and profit. The actual accounts can not have increased. But there are also disadvantages in this way, it will greatly increase the accounts receivable of enterprises and it will generate a lot of bad debt reserves. It makes the turnover of business capital difficult and makes the enterprise fall into financial crisis. This paper takes Shenyang Pufei Technology Co., Ltd. For the example, the perspective of the company's accounts receivable aging, accounts receivable turnover analysis and accounts receivable management depart...
