粮牛集团应收账款管理的问题与对策摘要赊账现象在我国各个行业运营当中越来越普遍，究其原因是我国市场经济不断繁荣，市场竞争压力不断白热化所导致的。而赊账能够减轻企业当前营业周期的营业压力，缓冲资金链的紧张程度，但是对于被赊账方来说，虽然短时间内企业营销业绩提升了，但是没有实际的资金到位，企业资金赤字不断增长，对企业的下一步发展造成恶劣影响。本文以粮牛集团公司为研究目标，目前应收账款的问题加以分析，了解了企业应收账款所导致的一系列公司问题，相继探讨了公司的财务状况、欠款和当期营收之比、欠款时间和最高欠款未还的首 5 位客户状况等。找到了粮牛集团公司因为因收账款引发的一系列问题如：客户信用分析问题、收款能力问题等，主要分析了应收账款控制能力不强所导致的企业运营问题。在研究过程中发现，企业财务报表的实际意义不大，企业因为账款延期和金额过大导致资金不足无法增加产量，进一步导致供货不足，市场份额下降的问题越来越严重。最后，作者给定了一系列针对于粮牛集团增强账款控制的策略，其中有加强企业信用控制管理策略，提高企业账款追收能力，加强企业对账款的风险预测。关键词：管理现状；应收账款；日常管理；风险控制Abstract：With the intensification of market competition, in order to obtain larger market share, enterprises have adopted marketing strategy on credit. The sale of credit has brought about the increase of sales as well as the increase of accounts receivable. The proportion of accounts receivable in main business revenue has increased significantly, and the rate of bad debt losses has been increasing, which has seriously affected the economic benefits of enterprises. Accounts receivable has become an important factor affecting the survival and development of enterprises, the grain cattle group as an example, after summarizing the corresponding theory of accounts receivable, analyzed the current situation of accounts receivable, including its financial data, the main analysis of accounts receivable accounting for the main business income ratio, aging of accounts re...
