关于某科技有限公司应收帐款管理的探讨与实践

关于某科技有限公司应收帐款管理的探讨与实践
摘要：鸿建科技有限公司是一家深圳地区的分销物流企业, 公司必然通过赊销不断扩大销售，而赊销的背后就是不断上升的应收账款，应收账款积累过多，会严重影响企业财务状况和正常经营。本文从加强应收账款的必要性和鸿建科技有限公司的现状出发，探讨如何通过制定以信用标准、信用条件和收帐政策为主要内容的信用政策，加强应收账款的规划与控制，针对应收账款在赊销业务中的每一环节，健全应收账款的内部控制制度。形成一整套规范化的对应收账款的事前控制、事中控制、事后控制程序，并加强应收账款的信息化管理，尽量减少应收款项的占用额度和占用时间，减少可能造成的企业坏账，降低应收款项的管理成本，以减少对企业的不利影响。

关键词： 应收账款  坏账损失  机会成本  信用政策

Abstract:  The Shenzhen Hongjiang trading limited company is enterprise which retails things to flow, The company unceasingly expands the scale of sale by the selling on credit, but behind the selling on credit it is the receivable account which rises unceasingly. The receivable account which accumulates excessively much, can seriously affect the enterprise finance condition and the normal management. In this article it first proposes the necessity of strengthening the receivable account and the HongBaoShi company's present situation and then discusses how to formulation the credit policy, including the credit standard, the credit condition and the debt collection policy; and strengthen the plan and control of the receivable account, ,and perfect receivable account internal control system in view of each link of receivable account in selling on credit service. Finally it suggests to form a whole set standardization to the receivable account funds in the control, the matter controls, the afterwards control procedure in anticipation, and enhance the information management of receivable account, reduced the receivable account’s to quality-taking and time-taking as far as possible so that it reduces enterprise bad debt which possibly creates, reduces the management cost of the receivable fund and reduces enterprise's adverse effect.

Key word:  Receivable account    Bad debt loss    Opportunity cost    Credit policy

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