1、精品文档就在这里-各类专业好文档,值得你下载,教育,管理,论文,制度,方案手册,应有尽有-应收账款是企业因销售产品、提供劳务而应向购货方、接受劳务的单位和个人收取的款项。形成应收账款的直接原因是赊销。在现代经济社会,各企业面对激烈的同行业竞争,为了扩大市场占有率,稳定、扩大销售渠道,增加收入、提高利润、减少库存,不得不采取信用销售(即赊销)方式。特别是新产品上市,在广大消费者不了解产品功效的情况下,更需要通过赊销进入市场。赊销已成为当代经济的基本特征。一、应收账款管理的重要性应收账款对企业维持并扩大销售规模具有重要作用,应收账款与销售规模也成一定的正比例关系。当企业放宽信用政策时,往往能带来应
2、收账款与销售规模的同步增长,但紧缩信用政策时,则一定程度上减缓应收账款与销售规模的增长,故应收账款作为企业的一项重要资产,是销售收入的直接反映。应收账款是企业的一项关键风险点,直接影响着企业的持续发展。随着企业应收账款的逐步增加,以及越来越凸显的坏账风险,企业如何正确运用赊销、如何加强应收账款管理,如何控制和应对应收风险,已成为现代企业运营资金管理的重要环节。对于中国企业,特别是一些在市场上无绝对优势的企业来说,应收账款管理是一项令人头痛的问题。在社会信用状况恶劣、市场竞争日益激烈的今天,赊销不得不作为企业保持、扩大销售规模的直接手段。但随着应收账款的逐步增大,对企业经营活动又产生很多不利影响
3、,直接影响着企业的营运资金成本、管理费用、利润和企业的持续发展,甚至于有些下游企业利用企业应收资源,涉足房地产,更增大了企业应收账款带来的风险。二、企业应收账款管理存在的问题1.企业应收账款管理制度不科学,财务监督不力财务部门应定期派人员与往来单位核对应收余额,积极催收,并与业务部门沟通,相应计提坏账准备,确认无法收回的,及时核销。但在实际工作中,催收不力,使得应收账款被长期拖欠,收回的可能性越来越小。另外,财务部门不积极与业务部门沟通,以致销售与核算脱节,不能及时发现问题,坏账不能及时确认与核销。2.部门设置不合理,权责划分不清晰企业未明确划分不相容岗位职责。有些企业管理应收账款的业务部门兼
4、具信用评级职责,其既是信用政策的制定者又是执行者。这种部门设置简化了工作,提高了业绩,但因信用政策执行不严格又带来了较大的应收风险。出现坏帐时业务部门未能清晰准确地分析原因,明确自身责任,一味将原因归于市场,没承担起相应的管理责任。有些企业将财务部门作为信用管理部门,而财务部门为了减少坏帐损失,偏向严格的信用政策,使得应收减少,但又可能造成潜在客户流失。管理应收账款的业务部门和财务部门又可能因职责不明确,销售与财务信息不连贯,出现问题时互相推诿责任,也增加了坏账的风险。3.信息反馈不及时不准确企业不能及时准确获取购货方信用、偿债等相关信息,为确定信用额度和期限提供指导。主要因为:(1)管理观念
5、落后及轻视信息收集工作导致企业缺乏信息收集人才,客户信息收集不够全面,或对客户财务状况、盈利能力、偿债能力、企业在业界的地位等无法得出较为准确的判断。(2)国内政府或其他中介机构不可能提供所有企业相关信息,企业缺乏从外部了解信息的渠道,这导致企业信息收集的不及时准确,对客户资信评价也不准确。(3)领导个人主观意识强,凭个人经验或个人感情赊销。(4)相关业务人员素质不高,希望能多放款,提高销售额,反馈回来的信息不准确。在销售后期,应收账款信息反馈不及时,业务部门与财务部门沟通不及时,财务部门没有及时为销售部门提供帐龄分析表,提示销售部门抓紧催收。同时销售部门没有将购货方企业的经营状况、偿还能力的
6、改变报告给财务部门,以便财务部门及时调整坏账准备的计提比例,同时加紧催收。4.考核制度不合理,重销售,轻应收企业将销售规模、利润作为经营管理重心,并作为考核领导绩效的重要指标,没有将应收账款管理纳入考核。这导致公司领导层为提高效益,追求高收入和高利润,盲目放大信用额度,扩大商业信用范围,忽略应收坏账风险。部分企业对业务部门的考核更是以销售额为主,造成业务部门只关心销售额、市场占用率,盲目赊销,忽视回款工作。5.信用政策未制定或执行不严格信用政策是对客户是否能进行赊购、赊购的限额、还款期限等相关信息的说明。有些企业没有制定信用政策,未对购货方进行严格的资质资格审查,未按信用政策确定可以提供的期限
7、与额度。有些企业虽然制定了完善的信用政策、制度来加强应收账款管理,但实际操作中管理人员风险控制意识不强,没有严格执行政策,且执行是否到位又缺乏监督,出现了现实偏离制度要求的行为,导致企业应收坏账风险加大。6.后期追收不力,账龄分析不足随着应收账款年限的增长,收款也会越来越困难,一般企业超过半年以上的应收款不能及时收回的均可能出现坏帐风险,特别是一年以上的,其收回成功率已不足30%。有些企业财务部门不重视应收账款管理或财务人员业务素质不高,不能及时为销售部门提供帐龄分析表,致使销售部门不能及时催收。另外销售部门对账龄分析不够重视,不积极根据账龄分析并催收,也增加了坏帐风险。三、企业加强应收账款管
8、理的风险防范与控制措施企业在应收账款风险管理中,应加强事前、事中、事后控制,通过建立一套科学的应收账款管理体系,并加强执行监督力度,以预防和控制企业应收风险。1.改革创新企业经营和营销策略,确保产品质量,打造品牌优势、提升企业形象 企业应不断摸索创新营销模式,打造适合企业发展的经营战略,抢占市场。同时加强生产管理,注重产品质量,配合营销打造出质量过硬的产品。不断开发新产品,结合企业文化,打造品牌优势,通过自身优势拉大与其他同类企业差距。积极参加与社会活动,树立企业形象,提高公司知名度。这样企业才往往能容易争取到现销方式,缩小赊销范围,降低应收,减小坏帐风险。2.建立完善的内部控制制度信用政策制
9、定、赊销审批、定期对账、账龄分析、超期预警制等均应形成不相容岗位分立制度,完善企业内部控制制度。(1)完善应收账款管理制度,加强财务监督完善应收账款对账制度。财务部至少每半年派人员与往来单位核对应收余额,并取得具有法律效用的对账函。财务部人员还应提高业务素质,定期对应收进行账龄分析,并制定超期超额度预警机制。每月将分析结果通报销售部门,加强与销售部门的沟通、协调,配合销售部门做好超期超额度应收的催收工作。加强坏账确认与核销管理。应收账款伴随着赊销产生,而坏账随着应收账款产生,不可避免,企业只能采取措施,加以管理和控制。(2)设置专门的信用部门,使责任划分更清晰该部门应独立于销售、财务部门。其信
10、用管理目标应超越任何一个部门局部的管理目标,要从企业整体的经营目标和利益考虑问题,有效地协调好企业销售目标与财务目标。其主要工作有两个方面,一是建立客户资信管理制度,确定客户信用等级。该部门应收集客户各方资料,对客户信用状况进行整理、分析、评级,为确定信用额度提供依据。二是确定信用额度。信用额度是企业愿意为客户提供的赊销最大限度。信用部门根据评定的信用等级,年销售情况等相关资料,为每一客户设定信用额度,同时根据市场和客户信用状况的变化,企业愿意承担的赊销风险的变化,定期对信用额度做出相应调整。(3)完善赊销审批制度企业需制定明确的赊销审批制度,严格规定各级人员的赊销权限,使赊销工作规范、有序且
11、职责分明。对超出限额的必须请示上一级领导批准,落实责任制。3.加强信息收集与反馈(1)企业领导层要改变管理观念、重视信息收集工作,培养引进信息收集人才,以全面获取客户信息,并能对客户财务状况、企业在业界的地位等做出准确判断。(2)领导要改变个人观念,防止主观臆断,杜绝人情赊销、经验赊销。(3)提高业务人员素质,提升其反馈的信息准确性。业务部门与财务部门要加强沟通,财务部门及时为业务部门提供帐龄分析表,提示业务部门抓紧催收。同业务部门要将购货方企业财务状况的改变报告给财务部门,以便财务部门及时调整坏账准备的计提比例,调整信用政策。4.制定合理的考核制度改变单一的以利润和销售额为主的考核体系,将坏
12、账、回款等指标纳入考核体系,建立多元化考核制度,并对各考核指标赋予不同权重,以权重的高低来显示企业对应收账款管理的重视程度,有利于提高管理层和业务员对应收账款的重视。5.制定合理的信用政策并严格执行企业应结合历史情况,制定合理的信用政策,一方面控制坏账风险,一方面不影响企业扩大销售,占领市场。业务部门应对购货方进行严格的资质资信审查,并结合信用政策,确定是否给予赊销,赊销的额度和期限等。6.加强应收账款催收业务部门应根据财务部门提供的账龄分析表,对拖欠货款的单位及时进行催收,必要时拿起法律武器保护自身合理权益。财务部门要及时提供账龄分析表,为业务部门催收提供依据。7.重视内部控制评价工作公司建
13、立企业内部控制制度后,应定期组织各部门对内部控制制度的设计与执行进行自我评价,对不合理部分及时做出修订。除了内部自评,还应由董事会或总经理牵头组织公司外部专业人员对内部控制运行进行外部评价,确保公司内部控制制度得到有效执行。评价内容包括:(1)赊销审批是否按制度执行。(2)与信用制度相关的不相容岗位是否分离。(3)政策制定是否有充分信息资料。(4)合同管理是否符合要求。(5)部门之间的协调沟通是否畅通,有无责任相互推诿或划分不清现象。(6)有无内部审计,有无财务、内审监督机制等。8.实行应收责任制企业应采取谁放款,谁催收,谁负责的制度,以业务人员收款为主,财务人员收款为辅,使每一笔应收账款落实
14、到个人,同时,将欠款清收纳入业务人员业绩考核体系中,使业务人员在销售产品的同时考虑回款。企业的应收账款管理是一个系统工程,直接关系着企业的利益。只有领导提高管理意识,相关部门之间配合协调,沟通顺畅,才能有效控制应收风险。现代企业正处于激烈的市场竞争环境中,必须要使用“赊销”这一经营手段,但要充分认识到应收账款所带来的坏账风险,把合理预防与控制应收坏账风险作为企业的一项重要管理工作,使应收账款能有效转换为营运资金,投入到企业的再生产环节,为企业的发展创造良好的条件。Accounts receivable is the enterprise product sales and service pr
15、oviding and should to the buyer, to accept the services of the units and individuals to collect the money. Accounts receivable formed as a direct result of credit. In the modern economic society, enterprises face the fierce competition of the same industry, in order to expand the market share, stabi
16、lity, and expand sales channels, to increase revenue, increase profits, reduce inventory, to take credit sales (sale). Especially the new products listed in the majority of consumers do not understand the efficacy of the product case, need to enter the market through credit. The credit has become th
17、e basic feature of modern economy.First, the importance of the management of accounts receivableAccounts receivable for enterprises to maintain and expand the scale of sales has an important role in accounts receivable and sales scale has also become a positive proportion of the relationship. When c
18、ompanies have relaxed credit policy, often can bring should be simultaneous increase in accounts receivable and sales volume, but the tightening of credit policy, certain degree of slow growth in accounts receivable and sales volume, and therefore should be accounts receivable as an important asset
19、of enterprises, sales revenue directly reflect. Accounts receivable is a key risk point of enterprise, which directly affects the sustainable development of the enterprise. With the enterprise accounts receivable increased gradually and more and more prominent risk of bad debts, enterprise how to co
20、rrectly use of credit, how to strengthen the management of accounts receivable, how to control and deal with the accounts receivable risk, have become an important part of modern enterprise operating funds management.For Chinese enterprises, especially in the market without absolute advantage of ent
21、erprises, the management of accounts receivable is a headache problem. In the social credit condition is bad, increasingly fierce competition in the market today, credit to the enterprises to maintain, expanding sales volume. But with the gradual increase in accounts receivable, on the business acti
22、vities of enterprises and many adverse effects, directly affects the sustainable development of the enterprise working capital costs, management costs, profits and enterprise, even in some downstream enterprises by enterprise receivable resources, involved in real estate, larger enterprises should b
23、ring the accounts receivable risk.Two, enterprise accounts receivable management problems1 enterprise accounts receivable management system is not scientific, financial supervisionFinancial departments should regularly send personnel between units check receivable balances, actively collection and c
24、ommunication with the business sector, the corresponding gauge provision for bad debts confirmed uncollectible, timely verification. But the poor collection in the actual work, the accounts receivable was long overdue, the possibility of recovery is more and more small. In addition, the financial se
25、ctor does not actively communicate with the business sector, resulting in a gap between sales and accounting, can not be found in a timely manner, bad debts can not be confirmed in time and write off.2 departments set unreasonable, the division of responsibilities is not clearThe enterprise does not
26、 clearly define the incompatible job responsibilities. Some enterprise management accounts receivable business department has the responsibility of credit rating, which is both the credit policy makers and executive. This sector is set to simplify the work, improve the performance, but because of th
27、e credit policy implementation is not strict and bring a greater risk of receivables. Bad business department failed to clearly and accurately analyze the reasons, clear its responsibility, simply be attributed to the market, not to assume corresponding management responsibilities. Some enterprises
28、will be the financial sector as the credit management department, and finance department, in order to reduce the loss of bad debts, tend to strict credit policy, the receivable is to reduce, but may caused the loss of potential customers. Management of accounts receivable business department and fin
29、ancial department may because of the responsibilities are not clear, sales and financial information not coherent, problems arise when buck passing, but also increases the risk of bad debts.3 information feedback is not timely and accurateEnterprises can not obtain timely and accurate buyer credit,
30、debt service and other related information, to provide guidance for the determination of the credit amount and duration. Mainly because: (1) management concepts backward and contempt for the collection of information work in enterprise lack of information gathering of talents, customer information c
31、ollection is not comprehensive enough, or on the clients financial status, profit ability, debt paying ability, enterprise status in the industry, unable to draw more accurate judgment. (2) the government or other agencies may not provide all the information of enterprises, enterprises lack of under
32、standing the information from the external channel, which leads to enterprise information collection of timely and accurate, the customer credit evaluation is not accurate. (3) the leadership of personal subjective and personal experience or personal credit. (4) the relevant business personnel quali
33、ty is not high, hoping to more loans, improve sales, feedback information is not accurate.Late in the sales, accounts receivable information feedback is not timely, business and financial departments to communicate in a timely manner, the financial sector no time for the sales department provide agi
34、ng analysis table, prompt sales departments to pay close attention to the Also the sales department not purchase enterprises operating conditions, repay the ability to change the report to the finance department to finance department timely adjustment of provision for bad debts ratio, and intensify
35、collection.4 assessment system is not reasonable, heavy sales, light receivablesEnterprises will be the size of the sales, profit as the focus of management, and as an important indicator of the performance of the assessment of the leadership, the management of accounts receivable into the assessmen
36、t. This leads to the leadership of the company to improve efficiency, the pursuit of high income and high profit, blind to enlarge the credit line, expand the scope of business credit, ignoring the risk of bad debt receivable. Some enterprises in the business department of the assessment is mainly i
37、n sales, resulting in the business sector is only concerned about the sales.2010年读书节活动方案一、 活动目的:书是人类的朋友,书是人类进步的阶梯!为了拓宽学生的知识面,通过开展“和书交朋友,遨游知识大海洋”系列读书活动,激发学生读书的兴趣,让每一个学生都想读书、爱读书、会读书,从小养成热爱书籍,博览群书的好习惯,并在读书实践活动中陶冶情操,获取真知,树立理想! 二、活动目标: 1、通过活动,建立起以学校班级、个人为主的班级图书角和个人小书库。 2、通过活动,在校园内形成热爱读书的良好风气。 3、通过活动,使学生养
38、成博览群书的好习惯。4、通过活动,促进学生知识更新、思维活跃、综合实践能力的提高。 三、活动实施的计划 1、 做好读书登记簿 (1) 每个学生结合实际,准备一本读书登记簿,具体格式可让学生根据自己喜好来设计、装饰,使其生动活泼、各具特色,其中要有读书的内容、容量、实现时间、好词佳句集锦、心得体会等栏目,高年级可适当作读书笔记。 (2) 每个班级结合学生的计划和班级实际情况,也制定出相应的班级读书目标和读书成长规划书,其中要有措施、有保障、有效果、有考评,简洁明了,易于操作。 (3)中队会组织一次“读书交流会”展示同学们的读书登记簿并做出相应评价。 2、 举办读书展览: 各班级定期举办“读书博览会”,以“名人名言”、格言、谚语、经典名句、“书海拾贝”、“我最喜欢的”、“好书推荐”等形式,向同学们介绍看过的新书、好书、及书中的部分内容交流自己在读书活动中的心得体会,在班级中形成良好的读书氛围。 3、 出读书小报: -精品 文档-
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