某酒店企业应收账款的管理 - 以A企业为例

Abstract

With the further development of market economy in our country, Accounts Receivable has become influence enterprise production and management in China and continue to send out of a can not be ignored important content, the size of the enterprise accounts receivable amount and the length of the default time is crucial for the development of the enterprise. Especially for those who have enough money plenty of enterprise, the reasonable limited control the size of its accounts receivable and accounts receivable financing, to alleviate the pressure of the enterprise capital requirements, and enhance the efficiency of its use of funds, it has significant meaning to improve the efficiency of the capital. At present, most of China's enterprises in the accounts receivable risk management research and practice have not yet formed a mature model, the specific accounts receivable risk management methods are also the lack of experience on because of improper management of accounts receivable and lead to capital turnover difficult enterprise is not in the minority. Therefore, formulate rational accounts receivable management measures is a realistic significance.

This paper introduced in detail from the aspects of the theory of the causes of accounts receivable, and lists the domestic enterprises in the management of accounts receivable of the problem, and finally on the basis of the theory of company A's accounts receivable in advance, control approaches are proposed.

For company A, with details of the actual data shows the operating conditions of company A. On the basis of the actual data of company A's accounts receivable management present situation has carried on the detailed analysis. In the internal accounting control, and then points out its problems in credit management system. Finally proposed the concrete proposal for strengthening the management of accounts receivable company A, including: improve the accounts receivable management system, make reasonable credit policy and so on.

Key words:Accounts Receivable, The Cause, Control, Prevention, Credit

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目录

绪论 .......................................................... 1 1 应收账款对酒店的影响 ....................................... 2 1.1 应收账款产生的原因 ....................................... 2 1.1.1 商业竞争 ............................................... 2 1.1.2 销售与收款的时间差 ..................................... 2 1.2 产生应收账款的利弊 ....................................... 2 1.2.1 应收账款对酒店的有利影响 ............................... 2 1.2.2 应收账款对酒店的不理影响 ............................... 2 1.3 酒店持有应收账款的成本 ................................... 3 1.3.1 管理成本 ............................................... 3 1.3.2 机会成本 ............................................... 3 1.3.3 坏账损失 ............................................... 3 2 酒店信用政策及应收账款日常管理 ............................. 4 2.1 信用标准 ................................................. 4 2.2 信用条件 ................................................. 5 2.2.1 信用条件的构成 ......................................... 5 2.2.2 信用条件的选择 ......................................... 6 2.2.3 收账政策 ............................................... 6 2.3 酒店应收账款日常管理 ..................................... 7 2.3.1 应收账款的追踪分析 ..................................... 7 2.3.2 应收账款的账龄分析 ..................................... 7 2.3.3 应收账款收现保证率分析 ................................. 7 2.3.4 应收账款的百分比，即应收张狂收现坏账准备金制度 ......... 8 3 A公司应收账款管理现状与问题分析 ........................... 9 3.1 单位基本概况介绍 ......................................... 9 3.2 应收账款现状管理分析 ..................................... 9 3.2.1 应收账款的余额分析 ..................................... 9 3.2.2 应收账款账龄情况 ....................................... 9 3.2.3 应收账款现状对科技会堂经营发展的影响 .................. 10

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3.3 A公司应收账款管理的对策 ................................ 10 3.3.1 调整管理层考核指标，重视应收账款管理 .................. 10 3.3.2 明确应收账款管理职责,建立完善的内部控制制度 ........... 11 3.3.3 建立应收账款催收管理办法，加强对应收账款的催讨 ........ 11 4 酒店业的应收账款管理政策 .................................. 13 4.1 确定信用战略，制定信用政策 .............................. 13 4.2 加强日常监控管理，严控应收账款余额比重 .................. 14 4.3 做好信用跟着管理，提升经营管理能力 ...................... 15 4.4 加强企业应收账款管理的对策 .............................. 15 4.4.1 完善赊销制度 .......................................... 16 4.4.2 对应收账款采取专人管理的方法 .......................... 16 4.4.3 制定一套可行的收款策略 ................................ 16 4.4.4 利用应收账款融资 ...................................... 16 结论 ......................................................... 18 参考文献 ..................................................... 19

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绪 论

随着酒店业经济的快速发展，市场竞争越来越激烈。出于扩大销售的竞争需要，企业不得不以赊销或其他优惠方式招揽顾客，于是就产生了应收账款。而A企业作为一家集住宿、会议、餐饮为一体的会议型酒店，周边坐落多个政府直属机构以及各种社会企业，位置得天独厚。客源虽然兴隆，但这些客户肯定都不能做到当时结账。从而大量的应收账款就会产生。这些应收账款如果管理不善，势必会对A企业带来巨大的风险。

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