3、eyears,butChunlan be suspended listing on May 29, 2008, Itmustthankstotherecoveryofaccountsthentheycanreceivable into the black for relisting.Thebaddebtshasseriously affected the businessresultsofenterprise,which will undoubtedlyrequire the enterprises to strengthen risk management
4、 of accountreceivable, Sothatwemustcontrolreasonably,reducecosts,establishthecreditmanagementdepartmentanddo a good job of customer credit investigation,afterthatwemustimplementthetracking analysisof receivable accounts,itisalsoimportanttodothemanagementjobforreceivableaccounts.Key
5、words: household electrical appliance enterprises; receivableaccounts ; bad debtscreditsales杭州电子科技大学成人教育学院毕业设计(论文)目录一、引言1二、应收账款管理存在的现状与其原因1(一)应收账款管理存在的现状1(二)形成原因21.企业自身的问题22.企业经营环境的影响3三、应收账款对企业的影响3(一)机会成本3(二)管理成本3(三)坏账成本4四、应收账款的日常管理4(一)客户的信用管理41.设立独立的信用管理部门52.为客户建立资信管理系统5(二)资信评级,选择