我国家电行业应收账款管理问题研究以美的集团为例 财务管理专业VIP免费

摘要摘要：随着中国市场经济的发展，中国的商业信贷在市场供需的影响下也在不断扩大。自2018年第二季度以来，上市公司应收账款余额已达48.6亿元。设备部门上市公司的应收账款占所有上市公司应收账款总额的50％以上。由于消费电子行业主要将信贷销售作为促进销售和增加现金流风险的一种方式，因此行业特征的影响使得账户管理变得更加重要。客户本文使用AmericanHomeAppliancesGroup示例解释如何管理Midea集团帐户，分析Midea集团应收帐款问题以及比较应收帐款管理。它总结了行业公司及其对应收账款的影响。帐户要素和改进建议关键词：应收账款、家电行业、美的集团AbstractandKeywordsAbstract:WiththedevelopmentofChina'smarketeconomy,China'scommercialcreditisalsoexpandingundertheinfluenceofmarketsupplyanddemand.Sincethesecondquarterof2018,thebalanceofaccountsreceivableoflistedcompanieshasreached4.86billionyuan.Theaccountsreceivableoflistedcompaniesintheequipmentsectoraccountformorethan50%ofthetotalaccountsreceivableofalllistedcompanies.Sincetheconsumerelectronicsindustryprimarilyusescreditsalesasawaytopromotesalesandincreasecashflowrisk,theimpactofindustrycharacteristicsmakesaccountmanagementevenmoreimportant.ThisarticleusestheAmericanHomeAppliancesGroupexampletoexplainhowtomanagetheMideaGroupaccount,analyzetheMideaGroup'saccountsreceivableissues,andcompareaccountsreceivablemanagement.Itsummarizestheimpactofindustrycompaniesandtheircorrespondingreceivables.AccountelementsandsuggestionsforimprovementKeywords:Receivables；HouseholdApplianceIndustry；MideaGroup目录摘要及关键词.................................................................................................................IAbstractandKeywords.................................................................................................II第一章绪论...................................................................................................................11.1.研究背景.................................................................................................................11.2.研究目的及意义.....................................................................................................11.3.研究内容.................................................................................................................21.4.研究方法.................................................................................................................3第二章应收账款管理的相关理论...............................................................................42.1.应收账款相关理论.................................................................................................42.2.应收账款管理基本概念.........................................................................................42.3.加强应收账款管理对企业的必要性.....................................................................42.3.1.可以提高资金回流量...................................................................................42.3.2.降低企业应收账款成本的需要...................................................................5第三章美的集团应收账款管理现状...........................................................................63.1.家电行业发展状况.................................................................................................63.1.1.产品种类的重叠...........................................................................................63.1.2.价格激烈竞争.......................