摘 要随着社会经济的不断发展，市场的竞争也越来越激烈，家电行业是目前公认的最以市场为导向的行业之一。企业为了追求更大的利益，在交易上开始采用赊销的方式。虽然赊销在扩大市场、增加销售量、提高企业竞争力等方面有着传统销售模式没有办法相比的优势，但赊销交易所引起的应收账款管理问题也越来越受到重视，比如：应收账款额太大、客户拖延货款以至应收账款回收困难等。这些都严重影响了企业的资金周转结构，影响了企业的继续发展和经营。所以，企业应加强对应收账款的管理。本文以 M 公司为例，首先阐述了应收账款的相关概念，包括应收账款管理分析指标的概念、应收账款与经济发展的关系、加强应收账款管理的意义；其次，通过对 M 公司应收账款相关财务信息的数据，对 M 公司进行应收账款质量分析，找出该公司存在的应收账款管理问题；再次，通过企业的内、外部对影响应收账款管理的因素进行分析；最后提出解决 M 公司应收账款管理状况的措施。关键词：应收账款；应收账款管理；营业收入；赊销IABSTRACTWith the continuous development of the social economy, the market competition is becoming more and more fierce. The home appliance industry is currently recognized as one of the most market-oriented industries. In order to pursue greater benefits, companies have adopted credit sales for transactions. Although credit sales have advantages over traditional sales models in terms of expanding the market, increasing sales volume, and improving corporate competitiveness, and improving the competitiveness of enterprises, the issue of accounts receivable management caused by credit exchanges has also received increasing attention, such as: the amount of accounts receivable is too large, customers delay the payment of goods and the recovery of accounts receivable is difficult. All of these have seriously affected the capital turnover structure of the enterprise and affected the continued development and operation of the enterprise. Therefore, enterprises should strengthen the management of accou...
