家电行业应收账款管理研究——以海尔集团为例
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摘要
近年来随着我国经济的飞速发展,家电行业也迅速地发展起来,许多家电品牌的出现导致竞争越来越激烈,使我国许多企业在压力下生存,开始选择利用赊销手段来扩大销售额度,提高自己的产品和服务在市场上的占有率,但是同时也会带来许多经营上的问题。因为在赊销的过程中很容易造成应收账款数额过大、无法收回,导致企业账面上的利润过高但是实际上并没有现金流转等一系列问题,进而可能会让企业破产无法继续生存,也由此看出应收账款是一项关乎企业生存与否的重要指标。
In recent years, with the rapid development of China's economy, the home appliance industry has also developed rapidly.The emergence of many home appliance brands has led to more and more fierce competition. Many companies in China have survived under pressure and began to choose to use credit sales to increase sales. To increase the market share of its products and services, but it also brings many operational problems. Because in the process of credit sales, it is easy to cause the amount of accounts receivable to be too large and cannot be recovered. As a result, the profits on the books of the company are too high, but there is actually a series of problems such as cash flow, which may cause the bankruptcy of the enterprise to continue to survive. It is also seen that accounts receivable is an important indicator of the survival of enterprises.
In recent years, with the rapid development of China's economy, the home appliance industry has also developed rapidly.The emergence of many home appliance brands has led to more and more fierce competition. Many companies in China have survived under pressure and began to choose to use credit sales to increase sales. To increase the market share of its products and services, but it also brings many operational problems. Because in the process of credit sales, it is easy to cause the amount of accounts receivable to be too large and cannot be recovered. As a result, the profits on the books of the company are too high, but there is actually a series of problems such as cash flow, which may cause the bankruptcy of the enterprise to continue to survive. It is also seen that accounts receivable is an important indicator of the survival of enterprises.
引文
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[3]张世彦.加强应收账款管理,防范应收账款风险[J].当代经济.2008,(5).
[4]杨建平.对应收账款管理存在的问题的分析[J].现代经济信息,2009,(12):243—305.
[5]刘诗明.浅谈企业应收账款风险管理系统的建立[J].金融与经济,2009,(8).
[6]李棒玲.企业应收账款问题的产生及对策[J].郑州市纺织高等专科学校学报,2010,(12):26—27.
[7]崔立群.建立信用管理机制强化应收账款管理.[J]中国乡镇企业会计,2010,(1):105-106.
[8]谢和书企业应收账款的问题分析及解决途径[J].中国商贸;2010,(2).