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| 康泰生物应收账款管理问题分析 摘 要 应收账款是企业发生销售行为时而产生的一项债权，它是企业流动资产中重要的组成部分。随着市场竞争的加剧，应收账款规模也呈现增加趋势。市场结构逐渐由卖方市场向买方市场转变，不少企业开始采用赊销的交易方式扩大市场，增加利润，产生应收账款，降低了企业的流动性。本文以应收账款的理论基础为基础，运用数据分析法对康泰生物的应收账款质量进行了客观的计算和分析。同时，通过分析得出公司应收账款管理中存在的问题，最后针对这些问题提出相应的改进方案，希望通过本文的分析对公司应收账款管理的优化起到一定的作用。 关键词：应收账款管理;赊销;康泰生物 ABSTRACT accounts receivable is a kind of creditor's rights formed with the sales behavior of enterprises.It is an important part of current assets of enterprises.With the aggravation of market competition,the scale of accounts receivable also shows an increasing trend. The market structure began to shift from seller's market to buyer's market,and many enterprises began to use the way of credit to expand the market and increase profits, resulting in accounts receivable, which reduced the liquidity of enterprises. Based on the theoretical basis of accounts receivable,this paper uses data analysis method to objectively calculate and analyze the quality of accounts receivable of Kangtai biological. At the same time, through the analysis,the existing problems of the company's accounts receivable are obtained. Finally, based on these problems, the corresponding improvement scheme is put forward.It is hoped that the analysis of this paper can play a certain role in the optimization of accounts receivable management of the company. Key words: accounts receivable management;credit sale;Kangtai biological |
