摘要现今，我国市场经济正处在快速发展阶段，行业存在着各种各样的机遇与挑战，在剧烈的竞争发展环境中，诚信销售是一个迅速而有效的销售方式，诚信销售和其余交易方式一样有着巨大的优越性。剧烈的竞争市场环境条件，使得选择采取扩大收款政策、拉长收款时限，以及提高顾客信誉额等手段而获得新顾客的企业越来越多，这也就造成了应收账款数量大幅员增长、坏账比率愈来愈高、企业归还应收账款速度减慢或者无法归还的情形出现，而这些因素都会直接影响企业的销售利润，使企业产生亏损或者缺乏继续营运能力，最后甚至可能会造成企业的倒闭。因此，加强应收账款管理刻不容缓。该文通过对青岛金王集团公司在应收账款的规模、质量、账龄等方面进行了研究分析，并发现了青岛市金王集团公司在应收账款的管理问题方面，出现了如应收账款质量较差、缺乏信贷审批制度等问题。本文通过对上述问题的剖析，根据青岛金王集团企业的具体情况，给出一些应收账款管理工作的改进举措。期望能够对企业加强应收账款管理工作方面产生参考意义。关键词：应收账款管理；客户信用管理；青岛金王集团ABSTRACTNowadays,China'smarketeconomyisinarapiddevelopmentstage,andtherearevariousopportunitiesandchallengesintheindustry.Inthefiercelycompetitivedevelopmentenvironment,honestsalesarearapidandeffectivesalesmethod,andhonestsales,likeothertradingmethods,haveenormousadvantages.Thefiercelycompetitivemarketenvironmentpromptedchoicebyeasingcollectiondeadlines,extendthecollectionperiodandincreasecustomercreditlimittoattractcustomersmoreandmorecompanies,italsocausedtheaccountsreceivable,baddebtsratiomoreandmore,recoveraccountsreceivablesloworevenunabletorecover,thesewilldirectlyaffectthecompany'ssalesprofits,evenmakethecompanylossevencontinuityability,mayeventuallyleadtobankruptcy.Therefore,itisurgenttostrengthenthemanagementofaccountsreceivable.Throughtheinvestigationandanalysisofthescale,qualityandageofaccountsreceivableofQingdaoGoldenKingGroup,andfindsthatthereareproblemsinthemanagementofaccountsreceivableinQingdaoGoldenKingGroup,suchaspoorqualityofaccountsreceivableandlackofcreditapprovalsystem.Throughtheanalysisoftheseproblems,combinedwiththesituationofQingdaoGoldenKingGroupitself,thispaperputsforwardsomeimprovementmeasuresofaccountsreceivablemanagement.Hopethatthecompanytostrengthentheaccountsreceivablemanagementasareference.Keywords:Accountsreceivablemanagement;Customercreditmanagement;QingdaoGoldenKingGroup目录第1章前言..................................................................................................................................1第2章应收账款管理相关理论概述..........................................................................................12.1应收账款管理的含义....................................................................................................12.2应收账款管理的内容......................................................................................................22.2.1应收账款信用管理...............................................................................................22.2.2应收账款全过程管理...........................................................................................22.3应收账款管理的目标......................................................................................................3第3章青岛金王集团应收账款管理现状分析..........................................................................33.1青岛金王集团简介........................................................................................................
