摘 要
本文旨在深入探讨乳品行业应收账款管理的现状、存在问题及相应对策。首先概述了应收账款的定义、特点及加强管理的必要性，随后分析了应收账款管理对企业运营产生的积极影响，包括提升现金流量、降低资金成本和提高资产质量。在此基础上，针对乳品行业，揭示了应收账款管理中存在的主要问题，如权责划分不明确导致的内部管理混乱、风险防范意识薄弱引发的潜在损失、资金占用严重造成的流动性压力以及收款周期长带来的资金回笼困难。为解决这些问题，本文提出了具体的对策措施，包括明确管理职责以强化内部控制、加强风险教育以提高全员风险意识、加大收款力度以缩短资金回笼周期、完善收款流程以提高工作效率。通过本文的研究，旨在为乳品行业应收账款管理提供理论支撑和实践指导，促进乳品企业提升财务管理水平，实现健康可持续发展。
关键词：乳品行业；应收账款管理；盲目扩销
Abstract
This paper aims to deeply discuss the current situation, existing problems and corresponding countermeasures of accounts receivable management in the dairy industry. Firstly, the definition, characteristics and characteristics of accounts receivable and the necessity of strengthening management are summarized, and then we analyze the positive impact of accounts receivable management on enterprise operation, including improving cash flow, reducing capital cost and improving asset quality. On this basis, for the dairy industry, the main problems in the management of receivables are revealed, such as the internal management chaos caused by the unclear division of rights and responsibilities, potential losses caused by weak risk prevention awareness, liquidity pressure caused by serious capital occupation and the difficulty of capital recovery caused by the long collection cycle. In order to solve these problems, this paper puts forward specific countermeasures, including clarifying the management responsibilities to strengthen internal control, strengthening risk education to improve the risk awareness of all staff, increasing the collection efforts to shorten the fund collection cycle, and improving the collection process to improve work efficiency. Through the research of this paper, it aims to provide theoretical support and practical guidance for the receivables management of the dairy industry, promote the dairy enterprises to improve the financial management level, and achieve healthy and sustainable development.
Key words: Dairy industry; accounts receivable management; blind expansion of sales
目 录
中文摘要 I
英文摘要 II
目 录 III
引 言 1
第1章、应收账款相关概述 2
1.1、应收账款的定义 2
1.2、应收账款的特点 2
1.3、加强应收账款管理的必要性 2
第2章、应收账款管理对企业运营的影响 4
2.1、提升现金流量 4
2.2、降低资金成本 4
2.3、提高资产质量 4
第3章、乳品行业应收账款管理存在的主要问题 6
3.1、权责划分不明确 6
3.2、风险防范意识薄弱 6
3.3、资金占用严重 6
3.4、收款周期长 7
第4章、乳品行业应收账款管理的对策 8
4.1、明确管理职责 8
4.2、加强风险教育 8
4.3、加强收款力度 8
4.4、完善收款流程 9
结 论 10
参考文献 11
