题目浅析奥马电器应收账款管理问题及改进建议目录摘要.................................................................1关键词...............................................................1Abstract.............................................................1KeyWords............................................................1一、相关理论概述.....................................................21.应收账款相关理论................................................22.应收账款管理相关理论............................................3二、奥马电器应收账款管理分析.........................................31.奥马电器公司介绍................................................32.奥马电器应收账款管理现状分析....................................43.奥马电器应收账款管理存在问题....................................6三、奥马电器应收账款管理问题的成因分析...............................71.事前预防不到位..................................................72.事中合同签订少监督..............................................83.事后催收不及时、保障不完善......................................9四、奥马电器应收账款管理问题的改进建议...............................91.事前管理阶段....................................................92.事中管理阶段...................................................103.事后管理阶段...................................................10参考文献............................................................11第1页(共12页)浅析奥马电器应收账款管理问题及改进建议摘要:随着市场经济的发展进步,市场竞争逐渐步入白热化阶段,导致很多企业选择采用信用销售手段来扩大销售、提高利润。在我国家电行业中这种情况比较普遍,这一现象使得家电行业的企业应收账款规模越来越大,同时规模过大的应收账款对企业的经营和发展发展造成一些负面影响,为保持企业的稳定健康发展,企业越来越重视应收账款的管理问题。本文以奥马电器为例,通过分析企业2016年到2019年相关财务指标研究企业应收账款管理现状,在比较其与同行业企业应收账款管理情况后,分别从事中、事前和事后等层面制定完善措施。关键词:应收账款;应收账款管理;奥马电器;信用销售Abstract:Withthedevelopmentandprogressofthemarketeconomy,marketcompetitionhasgraduallyenteredafiercestage,leadingmanycompaniestochoosetousecreditsalesmethodstoexpandsalesandincreaseprofits.Thissituationisrelativelycommoninthehomeapplianceindustryinmycountry.Thisphenomenonhasmadethescaleofcorporateaccountsreceivableinthehomeapplianceindustrylargerandlarger.Atthesametime,theexcessivelylargeaccountsreceivablehavesomenegativeeffectsontheoperationanddevelopmentofenterprises.Inordertomaintainthestableandhealthydevelopmentofenterprises,enterprisesarepayingmoreandmoreattentiontothemanagementofaccountsreceivable.ThisarticletakesOmarElectricasanexampletostudythecurrentstatusofthecompany’saccountsreceivablemanagementbyanalyzingtherelevantfinancialindicatorsofthecompanyfrom2016to2019.Aftercomparingitwiththemanagementoftheaccountsreceivableofcompaniesinthesameindustry,theyareengagedin,beforeandafter,etc.Developperfectmeasuresatthelevel.Keyword:AccountsReceivable;AccountsReceivableManagement;OmarElectric;CreditSales在竞争日益激烈的市场中,要想提高销售量,强化自身竞争力,在市场中占据主导位置,信用销售的提升是一个有效的途径。并且,因为家电行业竞争已到严峻的形势,企业必须把赊销放在重要位置。而行业中的企业也更愿意对商品赊销,提高产品成交量,获取更多的利润。但是,这种现象会使企业的应收账款的金额不断增多,也可能导...