目录摘 要....................................................................................................................IAbstract.....................................................................................................................II引 言.....................................................................................................................11 应收账款管理概述................................................................................................21.1 应收账款含义...............................................................................................21.2 应收账款管理含义和重要性.......................................................................21.3 应收账款管理方法.......................................................................................32 鸿达电力检测公司应收账款管理基本现状........................................................42.1 应收账款信用管理概述...............................................................................42.2 应收账款风险管理概述...............................................................................42.3 应收账款账龄和坏账准备分析...................................................................62.4 应收账款回收管理概述...............................................................................73 鸿达电力检测公司应收账款管理存在的问题及原因........................................83.1 对客户情况了解与跟踪不到位...................................................................83.2 应收账款风险防范意识不强.......................................................................83.3 对逾期应收账款管理不足...........................................................................93.4 回收奖惩制度不健全...................................................................................94 完善鸿达电力检测公司的应收账款中存在的问题的对策..............................104.1 建立客户档案并有效跟进.................................................................
