比亚迪应收账款管理优化研究

比亚迪应收账款管理优化研究目录1引言.。1.1研究背景......1.2研究意义....11.2.1理论意义..11.2.2实践意义...…11.3国内外研究现状....21.3.1国外研究现状..21.3.2国内研究现状..21.3.3文献述评....1.4研究内容及方法....41.4.1研究内容...1.4.2研究方法..42相关概念和理论基础....。。。。52.1相关概念....2.1.1应收账款的含义...52.1.2应收账款管理的含义..52.1.3应收账款管理的内容...52.2理论基础.....2.2.1信用管理理论....……62.2.2营运资金管理理论.62.2.3内部控制框架理论....63比亚迪公司应收账款管理现状分析..3.1总体概况..。3.1.1基本概况....63.1.2销售状况......73.2应收账款财务指标分析.··P3.2.1应收账款规模与增长分析.…3.2.2应收账款结构分析...。.83.2.3应收账款周转速度...93.2.4存货周转天数....103.2.5应收账款账龄与坏账分析..113.2.6应收账款重点客户分析....134比亚迪公司应收账款管理存在的问题....144.1应收账款增长率呈现负增长..4.2存货周转周期延长....154.3客户信用管理体系不健全...154.4坏账准备计提比例增加.................165比亚迪公司应收账款管理优化的对策.·165.1加强客户信用风险评估与管理...........165.3改进存货管理与供应链效率...5.4调整坏账准备计提策略..…………176结论17参考文献........17致谢.…19比亚迪应收账款管理优化研究作者：黎婷指导教师：江泓讲师(海南师范大学继续教育学院，海口，571158)摘要：本研究旨在深入分析比亚迪公司应收账款管理存在的问题及其对策。通过对比亚迪近年来应收账款数据的详细分析，揭示了其应收账款增长率负增长、存货周转周期延长、客户信用管理不足以及坏账准备计提比例增加等问题。研究采用了财务分析、比较分析和案例分析等方法，通过统计数据和趋势分析，准确把握了问题的实质及其影响。研究结论表明，这些问题严重影响了公司的资金流动性和财务稳健性，需要通过加强客户信用风险评估与管理、优化收款条件与策路、改进存货管理与供应链效率以及调整坏账准备计提策路等综合对策来有效应对。本研究不仅为比亚迪公司改进应收账款管理提供了具体操作建议，也为其他类似企业在资金管理和风险控制方面提供了借鉴和参考。关键词：比亚迪；应收账款；优化Research on the Optimization of BYD's Accounts ReceivableManagementAuthor:Li Ting Tutor:Jiang Hong lecturer(Continuing Education College of Hainan Normal University,Haikou,571158)Abstract:This study aims to deeply analyze the problems and countermeasures of accountsreceivable management in BYD Company.Through a detailed analysis of BYD's accountsreceivable data in recent years,issues such as negative growth in accounts receivable,extendedinventory turnover cycles,inadequate customer credit management,and increased provision for baddebts have been revealed.The study used methods such as financial analysis,comparative analysis,and case analysis to accurately grasp the essence and impact of the problem through statistical dataand trend analysis.The research findings indicate that these issues seriously affect the company'sliquidity and financial stability,and require comprehensive measures such as strengtheningcustomer credit risk assessment and management,optimizing collection conditions and strategies,improving inventory management and supply chain efficiency,and adjusting bad debt provisionstrategies to effectively address them.This study not only provides specific operational suggestionsfor BYD Company to improve its accounts receivable management,but also provides reference andguidance for other similar enterprises in terms of fund management and risk controlKey word:BYD:Accounts receivable:optimization