沈阳普飞科技有限公司应收账款管理问题研究

本科论文AbstractWith the development of the commodity economy,the competition among small andmedium-sized enterprises is increasingly fierce.In orde to expand sales volume,small andmedium-sized enterprises quickly seize the market,start to use credit sale to accelerate thedevelopment of enterprises.The increase of sales and will also lead to the increase ofaccounts receivable.Although the financial statements reflect an increase in revenue andprofit.The actual accounts can not have increased.But there are also disadvantages in thisway,it will greatly increase the accounts receivable of enterprises and it will generate a lot ofbad debt reserves.It makes the turnover of business capital difficult and makes the enterprisefall into financial crisis.This paper takes Shenyang Pufei Technology Co.,Ltd.For the example,theperspective of the company's accounts receivable aging,accounts receivable turnoveranalysis and accounts receivable management department.This paper analyzes the problemsexisting in the actual management of accounts receivable of Shenyang Pufei Technology Co.,Ltd.,such as large scale of credit sale,large amount of capital occupied by old customers,long-term account keeping of accounts receivable that have actually become bad debts,etc.The paper analyzes the problems in the accounts receivable management of Shenyang PufeiTechnology Co.,Ltd.The discovery is caused by the economic environment and the lack ofenterprise management.According to the financial data of the enterprise,we analyzed andmanage the receivables comprehensively and find out the deficiencies.The provides valuablesuggestions for the management of accounts receivable in enterprises,so that the enterprisescan develop better.Key words:Accounts Receivable Management;Credit management:Bad debt