中小企业应收账款管理研究——以T公司为例

Research on the Management of Accounts Receivable in Small and Medium-sized Enterprises:A Case Study of Company T

企业应收账款管理水平与其流动资金健康息息相关,并直接影响企业的正常运营和长远发展。本文运用应收账款管理理论,通过纵向分析T公司近五年应收账款相关的财务数据,横向对比行业内代表公司,找出了T公司应收账款管理存在的问题,从事前、事中、事后管理三方面提出了改进措施,并提出了建立健全信用管理模式。

The management level of accounts receivable is closely related to the health of working capital,and greatly affects the operation and long-term development of an enterprise.With the theory of accounts receivable management,this study figured out the existing problems in the management of the accounts receivable in T Company through vertical analysis of the related financial data in the last five years and horizontal comparison of representative companies in the industry,and put forward improvement measures from the three aspects of pre-credit-sale,in-credit-sale and post-credit-sale,so as to establish a better credit management model.