摘 要随着竞争激烈的大市场环境下，不少家电制造业为了快速提高自身业务量，纷纷运用赊销方式吸引客户购买商品，这方式有利有弊，虽然扩大了企业的市场规模，但同时也伴随着风险的出现。本文首先介绍了应收账款的概念与特征、应收账款形成的潜因、应收账款相关的信用政策与分析和应收账款的全过程管理等相关理论，再以宏桦电器公司为例，对该公司应收账款占营业收入比重、应收账款的周转状况、应收账款的账龄和应收账款的坏账进行分析，从而得出宏桦电器公司存在着应收账款与营业收入增长不匹配、应收账款的周转状况变差，回收速度慢、催收主体责任模糊，延长应收账款账龄和坏账占应收账款比例增大等问题，为此提出了该公司应该通过完善赊销管理制度、加快收款速度、明确催收主体和妥善管理坏账这四个措施进行对应收账款的有效管理。希望通过一系列研究，能给同行带来一些参考价值。关键词：应收账款周转率 应收账款周转天数 赊销 风险 管理 AbstractWith the fierce competition in the large market environment, many home appliance manufacturing industry in order to quickly improve their business volume, have used the way of credit sales to attract customers to buy goods, which has advantages and disadvantages, although expanding the market size of enterprises, but also accompanied by the emergence of risk. This paper first introduces the concept and characteristics of accounts receivable, the underlying causes of the formation of accounts receivable, the credit policy and analysis related to accounts receivable, and the whole process management of accounts receivable, and then takes Honghua electric appliance company as an example to analyze the proportion of accounts receivable in business income, the turnover of accounts receivable, the aging of accounts receivable and the bad debts of accounts receivable, It is concluded that there are some problems in Honghua electric appliance company, such as the mismatch between the growth of accounts receivable and business income, the...
