浅析建筑行业应收账款管理VIP专享VIP免费

本科毕业论文(设计)题目浅析建筑行业应收账款管理姓名院系专业会计学学号指导教师第1页共21页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共21页摘要应收款是企业资金流中的很重要的部分，现实中很多企业正是因为资金周转不良而破产、倒闭，所以如何加强应收账款的管理就成了企业生存和发展的关键。尤其是建筑企业，因其行业本身的特点，在施工项目承接和建造过程中会产生大量的应收账款。因此导致这些企业现金保有量少，而需要量又极大，加上建筑行业拖欠工程款的现象较为普遍，因而更加不能忽视对应收账款的管理。建筑施工企业应收账款居高不下是长期困扰企业发展的大问题。本文将通过对所在建筑行业的A公司应收账款的形成、特点、对企业的影响以及管理的分析来制定相应的清欠对策。关键词：建筑行业应收账款管理第2页共21页第1页共21页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共21页AbstractTheaccountdueisaveryimportantpartinenterprise'sflowoffunds,alotofenterprisesarebankruptandgoingbankruptbecausecapitalturnoverisbadinreality,sohowtostrengthenthemanagementoftheaccountreceivablebecomesthekeythatenterprisessurviveanddevelop.Especiallythebuildingenterprises,willproducealargeamountofaccountreceivablewhiletheprojectunderconstructionisacceptedandbuiltbecauseofitstrade'sowncharacteristic.Itcausescashrecoverableamountoftheseenterprisestobefew,andrequirementisgreat,inaddition,thephenomenonthatthebuildingtradeisinarrearswiththefundofprojectiscomparativelygeneral,thereforecan'tignorethecontroloveraccountreceivable.Itisthebigproblemofperplexingenterprise'sdevelopmentforalongtimethattheaccountreceivableofenterpriseinchargeofconstructionremainshigh.ThistextwillpasstobuildingtradewhereonestaysACompanyforming,characteristic,analysisoninfluenceandmanagementofenterprisesofaccountreceivablecometomakethecorrespondingcountermeasureofclearingup.Keyword：constructionindustryaccountsreceivablemanagement第3页共21页第2页共21页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共21页目录摘要························································································2Abstract······················································································3目录························································································41引言························································································52建筑行业应收账款的形成特点和对企业的影响··································52.1应收账款的形成··················································································52.1.5质保期满后应向业主方收回的工程质保金··········································62.1.6追加项目形成的应收款··································································62.2建筑行业应收账款的特点······················································...