家电制造企业应收账款管理案例分析——以美的集团为例

Case Analysis of Accounts Receivable Management of Household Appliance Manufacturing Enterprises——Taking the Meide Group as an Example

2018年,家电市场风浪激扬中混乱成为常态,家电行业仍处于持续的变革与转型之中,激烈的市场竞争对企业来说既是机遇也是挑战。为了稳固市场地位,许多家电企业选择采取信用销售的方式。一方面,信用销售有助于扩大销售规模,但同时也虚增了企业利润,大量的坏账损失使企业面临着资金质量下降、效益下滑的风险,因此企业需要对应收账款进行科学管理。本文通过对美的集团的应收账款现状中存在的问题及原因进行分析,探寻一些适合企业现状的应收账款管理办法,为企业未来的发展提供支持和帮助。

In 2018, the chaos in the storm has become the norm. The home appliance industry is still undergoing continuous transformation and transformation. The fierce market competition is both an opportunity and a challenge for enterprises. In order to stabilize the market position, many home appliance companies choose to adopt credit sales. On the one hand, credit sales help to expand sales,but at the same time, it also inflates corporate profits. A large number of bad debt losses cause enterprises to face the risk of declining capital quality and declining efficiency. Therefore, enterprises need to conduct scientific management of receivables. This paper will analyze the problems and causes in the current situation of the accounts receivable of Midea Group, and explore some accounts receivable management methods suitable for the current situation of the enterprise to provide support and help for the future development of the company.