摘 要目前，随着小家电行业的快速发展，无论是国际市场还是国内市场，竞争都非常激烈。面对如此激烈的市场环境，我国许多企业在应收账款管理方面都存在或多或少的问题。企业为了获取最大的利润，往往会采取赊账销售的方式，这容易使企业无法及时收回账款，导致企业应收账款逐渐增加，流动资金被占用，可用来投入的资金减少，制约了企业的发展空间和正常运作，使企业难以维持生产经营，甚至有破产风险。本文以广东德豪润达电气股份有限公司为分析对象，根据德豪润达公司近几年来的财务报表和经营数据，对德豪润达应收账款管理的实际情况进行分析，把应收账款占流动资金、总资产、营业收入三个方面的比重与小家电行业平均数据作比较，还分析了应收账款周转情况和计提坏账准备，深入细致的分析与阐述了德豪润达公司的应收账款管理现状，进而指出了德豪润达公司在应收账款管理中存在的问题，分析其原因并提出一些优化建议。希望能改善企业在应收账款管理上的弊端，优化质量，减少因应收账款所带来的风险，促进公司的可持续发展。关键词：应收账款管理 信用管理 客户信用评价AbstractAt present, with the rapid development of the small appliance industry, competition is fierce on both the international and domestic markets. Faced with such a fierce market environment, many companies in China have more or less problems in terms of credit management. In order to obtain the maximum profit, the company often adopts the credit selling method, which easily prevents the company from recovering the account in a timely manner, which causes a gradual increase in the company's credits, the working capital is occupied and the funds available for investment are reduced. The development space and normal operation make it difficult for companies to maintain production and operation and even the risk of bankruptcy. This article considers Guangdong Dehao Runda Electric Co., Ltd. as an object of analysis. On the basis of Dehao Runda's financial reports and operating data in recent years, analyzes the current situation of D...
