格力电器应收账款管理问题及对策分析

格力电器应收账款管理问题及对策分析摘要随着社会经济的不断发展以及人们对生活品质的要求提高，电器行业在全球范围内都经历了快速增长。随着销售规模的扩大，电器公司面临着应收账款管理方面的困难和挑战。良好的应收账款管理对于电器公司来说至关重要。对此，本文利用文献资料法、理论分析法和案例研究法，以格力电器为例，从应收账款占总资产比例、应收账款占营业收入比例、应收账款周转率和周转天数、应收账款账龄分析和坏账计提等五个角度来分析格力电器应收账款的管理现状，并对其存在的问题进行了分析，并给出了相应的解决方案。通过对格力电器应收账款管理相关问题的研究发现，其存在应收账款占业务赊销比过高、应收账款变现速度较慢、赊销客户信用评估不足、应收账款成本管理薄弱四个方面的问题。针对存在的问题提出严格管理赊销比例，制订合理的赊销策略、强化应收账款的管理、完善相应的催收制度和流程、完善客户的信用评价、加强对客户的跟踪监测，建立一个严密的管理体系，强化应收账款的会计处理等措施。关键词：格力电器：应收账款管理：应收账款周转率1ABSTRACTWith the continuous development of social economy and the improvement of people'srequirements for quality of life,the electrical industry has experienced rapid growth in the world.With the expansion of sales scale,electrical appliance companies are facing difficulties andchallenges in accounts receivable management.Good accounts receivable management is crucialfor electrical appliance companies.In this regard,this paper uses the literature method,theoretical analysis and case study method,in gree electric appliances,for example,fromaccounts receivable proportion of current assets,accounts receivable the proportion of operatingincome,accounts receivable turnover and turnover days,accounts receivable aging analysis,accounts receivable bad debt provision five aspects of gree electric appliances accountsreceivable management analysis,on the basis of the analysis of the existing problems,finally putforward targeted countermeasures.Through research,it is found that the accounts receivablemanagement has four aspects:high proportion of credit sales of business income,slowrealization speed of accounts receivable,insufficient credit evaluation of credit sales customers,and weak cost control of accounts receivable.In view of the existing problems,the paper putsforward the countermeasures to strictly control the proportion of credit sales,formulate clearcredit sales policies,strengthen the management of accounts receivable,improve the collectionsystem and process,improve the customer credit evaluation,strengthen customer tracking andmonitoring,establish a strict management system,strengthen the accounts receivable accountingand other countermeasures.Key Words:Gree Electric Appliances;Accounts receivable management;Accounts receivableturnover rate目录第1章绪论…1.1研究目的与意义…1.2研究现状.第2章应收账款管理相关概述22.1应收账款管理的概念…22.2应收账款管理的内容….32.3应收账款管理的意义….3第3章格力电器简介及应收账款现状43.1格力电器简介…3.2格力电器应收账款现状分析.43.2.1应收账款占流动资产比重情况3.2.2应收账款占营业收入比重情况53.2.3应收账款周转率及周转天数.…73.2.4应收账款账龄分析83.2.5应收账款坏账计提情况….9第4章格力电器应收账款管理存在的问题104.1业务收入赊销占比过高.104.2应收账款变现速度较慢….104.3赊销客户信用评估不足..114.4应收账款成本管理薄弱.11第5章解决格力电器应收账款管理问题的对策…125.1严格管理赊销比例，制定明确的赊销政策.125.2加强应收账款管理，健全催收制度和流程.125.3完善客户信用评估，加强对客户跟踪监控.135.4建立严格的管理制度，加强应收账款核算.14结论..15参考文献…16致谢17参考文献..21