T公司应收账款管理优化途径及策略分析
摘 要
T公司是一家中等规模的企业，主要从事生产和销售业务。近年来，该公司的销售业绩有所提升，但应收账款管理不到位，导致坏账率增加，应收账款回收难度加大，对公司经营状况造成了一定的影响。因此，该公司需要针对应收账款管理进行优化，提高应收账款质量，改善公司的财务运作状况。本文首先介绍了应收账款的概念和评价指标，然后分析了T公司应收账款管理现状以及存在的问题。在问题分析中，本文指出，T公司面临呆坏账增长过快、应收账款占流动资产的比重过大、不健全的追讨处罚奖励制度等问题。接着，本文分析了这些问题产生的原因，包括对顾客信贷的忽略、应收账款管理制度不科学、绩效考核和应收帐款回笼的不合理、应收账款催收方法不当。最后，本文提出改善T公司应收账款管理问题的对策，包括制定科学化应收账款管理体系、改善应收账款的流动率、改进绩效评价制度、对应收账款回收方法的弹性选择等。通过本文分析和对策提出，希望能够帮助T公司改善应收账款管理问题，提高企业的经营能力和竞争力。
关键词： T公司；应收账款；管理；优化
Optimization Approaches and Strategy Analysis of T Company's Accounts Receivable Management
Abstract
T Company is a medium-sized enterprise mainly engaged in production and sales business. In recent years, the company's sales performance has improved, but the inadequate management of accounts receivable has led to an increase in the bad debt rate and increased difficulty in collecting accounts receivable, which has had a certain impact on the company's operating conditions. Therefore, the company needs to optimize its accounts receivable management, improve the quality of accounts receivable, and improve the company's financial operations. This article first introduces the concept and evaluation indicators of accounts receivable, and then analyzes the current situation and existing problems of accounts receivable management in T Company. In the problem analysis, this article points out that T Company is facing problems such as rapid growth of bad debts, excessive proportion of accounts receivable in current assets, and an imperfect system of recovery, punishment, and rewards. Subsequently, this article analyzes the reasons for these issues, including the neglect of customer credit, unscientific accounts receivable management system, unreasonable performance evaluation and accounts receivable collection, and improper accounts receivable collection methods. Finally, this paper proposes countermeasures to improve the management of accounts receivable of T Company, including formulating a scientific management system of accounts receivable, improving the flow rate of accounts receivable, improving the performance evaluation system, and flexible selection of methods for collecting accounts receivable. Through the analysis and countermeasures proposed in this article, we hope to help T Company improve its accounts receivable management issues, enhance its operational capabilities and competitiveness.
Key words：T Company; Accounts receivable; Administration; optimization
目 录
摘 要
Abstract
引 言 4
1 相关理论概述 4
1.1 应收账款的概念 4
1.2 应收账款质量的评价指标 5
2 T公司应收账款管理现状及问题分析 5
2.1 T公司应收账款管理现状分析 5
2.1.1 应收账款管理现状介绍 6
2.1.2 应收账款质量现状分析 6
2.2 T公司应收账款管理问题 6
2.2.1 呆账坏账增长过快 6
2.2.2 应收账款占流动资产的比重过大 7
2.2.3 不健全的追讨处罚奖励制度 7
2.2.4 应收账款回收成效不佳 7
3 T公司应收账款管理存在问题的原因分析 8
3.1 对顾客信贷的忽略 8
3.2 应收账款管理制度不科学 8
3.3 绩效考核和应收帐款回笼的不合理 8
3.4 应收账款催收方法不当 9
4 改善T公司应收账款管理问题的对策 9
4.1 制定科学化应收帐款管理体系 9
4.2 改善应收帐款的流动率 9
4.3 改进绩效评价制度 9
4.4 对应收账款回收方法的弹性选择 10
结语 10
参考文献
