浅谈应收账款的核算和日常管理

成都理工大学工程技术学院毕业论文浅谈应收账款的核算和日常管理作者姓名：高岩旭专业名称：会计学指导老师：罗汉俊浅谈应收账款的核算和日常管理I摘要应收账款是企业对外销售商品、产品、材料和提供劳务所形成的尚未收回的购货单位或接受劳务单位所占用的资金。与货币资金相比较，应收账款具有流动性差、成本高、风险大的特点，是公司财务分析与评价的重要数据。对于应收账款比较多的企业来说，应收账款的核算和管理直接影响企业的生存发展。本文从应收账款的作用和产生原因入手，分析了我国应收账款的现状。揭示了我国应收账款在核算和管理方面存在的问题并针对这些问题提出了一些完善建议。关键词：应收账款应收账款核算应收账款管理浅谈应收账款的核算和日常管理IIAbstractAccountsreceivableistheexternalsalesofgoods,products,materialsandtheprovisionofserviceshasnotyetbeenformedunitstorecoverthepurchaseoracceptanceofunitsoccupiedbylaborfunds.Comparedwiththemonetaryfunds,accountsreceivablehavepoorliquidity,highcostandriskcharacteristicsofthecompany'sfinancialanalysisandevaluationofimportantdata.Accountsreceivableforarelativelylargenumberofenterprises,theaccountingandaccountsreceivablemanagementdirectlyaffectthesurvivalanddevelopmentofenterprises.Thisarticlefromtheaccountsreceivablearisingfromtheroleandthereasonsforstartingananalysisofthecurrentstatusofouraccountsreceivable.Chinarevealedintheaccountsreceivableaccountingandmanagementproblemsandtodealwiththeseproblems,anumberofsoundrecommendations.Keywords:accountsreceivable，accountsreceivableaccounts，receivablemanagement浅谈应收账款的核算和日常管理III目录摘要................................................................................................................IAbstract.........................................................................................................II目录..............................................................................................................III前言................................................................................................................11应收账款的作用和成因.............................................................................21.1应收账款的作用...............................................................................21.2应收账款的成因..............................................................................21.2.1企业经营行为制度缺陷......................................................21.2.2信用机制不健全..................................................................31.2.3法制观念淡薄........................................................................31.2.4对发生坏账处置不力............................................................32应收账款核算中存在的问题及其解决方法............................................42.1应收账款的核算............................................................................42.2我国应收账款核算中存在的问题................................................42.3完善应收账款核算的方法..............................................................53应收账款管理不善的弊端........................................................................63.1降低了企业的资金使用效率，使企业效益下降...........................63.2夸大了企业经营成果.......................................................................63.3加速了企业的现金流出...................................................................73.4影响了企业的营业周期...................................................................73.5增加了企业的其他成本...................................................................83.5.1机会成本.................................................................................83.5.2管理成本.................................................................................83.5.3坏账成本.................................................................................84加强应收账款日常管理的几点建议........................................................94.1制定应收账款前期管理制度........................................................94.1.1建立客户档案........................................................................94.1.2签订委托加工合同................................................................9浅谈应收账款的核算和日常管理IV4.1.3专人管理应收账款..............................................................94.1.4在年度计划中确定应收账款年末余额...............................104.2加强应收账款日常职能制度........................................................104.2.1合理分工，职责明确........................................................104.2.2检查用户信用额度............................................................114.2.3落实责任制........................................................................114.2.4发挥内部审计的监督作用................................................114.3加强应收账款催收管理制度.........................................................124.3.1实行全面监督......................................................................124.3.2制定合理的催账程序..........................................................124.3.3提高营销人员追款技巧......................................................124.4已被拖欠款项的处理方法..........................................................12总结..............................................................................................................14致谢..............................................................................................................15参考文献......................................................................................................16浅谈应收账款的核算和日常管理-1-前言随着社会主义市场经济的不断完善与发展，市场竞争日益激烈。企业为了生存和发展，千方百计地开展促销活动，扩大产品的销售规模和市场的占有份额。其中，赊销作为企业促销产品的一种重要手段之一，已被更多的管理者所采用，对企业产品的销售工作起到一定的促进作用。但是，赊销也使企业的应收账款金额迅速增加，加上企业间互相拖欠货款的现象日益严重，坏账损失也日益增多，导致现金流量严重不足，给企业的正常生产经营活动造成影响，制约了企业的正常经营和发展，甚至影响到企业的持续经营能力。因此