摘要由于我国市场经济的发展以及“工业4。0”概念的提出，我国制造业开始迎来春天。但是许多制造业公司为了提高占有率，在竞争日趋剧烈的市场中凸显优势转而采用赊销的方式销售货物。赊销固然是一种高效的销售手段，由于制造业企业生产产品往往是金额巨大的成套装备，应收账款也随着企业赊销货物而水涨船高，从而导致管理成本和坏账的增加，长久看来对企业的发展不利。

本文以新松机器人公司为案例，对其三年应收账款数额，应收账款周转率及天数，应收账款减值准备和主要借款人进行分析，并与同行业平均水平进行比较，发现新松机器人公司在应收账款方面出现几点问题，例如新松机器人公司近三年营业收入逐年增长，其增长速度随年数放缓，其应收账款在2013至2015年间却逐年增加，并在2013到2015年占流动资产的比例分别为25%，21%和12%，处于下降趋势。除此以外新松机器人公司相比同行业收回应收账款效率较低，收回时间较长，质量下降，对公司经营不利。本文由此提出建议，例如建立专门的信用机构或组织对赊销以及征信活动加强处理。87585

毕业论文关键词  新松机器人  应收账款 

毕 业 论 文 外 文 摘 要

Title RESEARCH ON THE MANAGEMENT OF ACCOUNTS RECEVIABLE  IN  A  COMPANY                                                       

Abstract Due to the development of market economy of China and the concept of "industry 4", manufacturing industry of China is booming。 In order to increase market share in the fierce competition, more and more manufacturing enterprises choose credit sales。 Credit sale is a kind of high efficient sales mean。 However, the truth that the manufacturing industry enterprise products are often a huge amount of complete sets of equipment should be the reason why accounts receivable often rise with enterprises’ goods sale on credit, which leads to the increase in management costs and bad debt。 In the long run it is detrimental to the development of the enterprise。 源-于,优~尔^论=文.网www.youerw.com 原文+QQ7520~18766

This paper takes Siasun Robot & Company as a case and analyzes its receivable amount, accounts receivable turnover rate and the number of days impairment and major borrowers of accounts receivable in three following years。 And with the average level of the same industry, the author find that accounts receivable of Siasun robot company has several problems, such as revenue of Siasun robot company increased year by year but the growth rate slowed down nearly three years, and the receivable has increased from 2013 to 2015 and accounted to 25%, 21% and 12% in proportion, which indicates a descending trend。 In contrast to the other robotic companies, the accounts receivable is inefficiency and the recovery time is longer。 Finally the author gives advice on these problems, such as establish specialized credit management institution or organize credit sale and credit activities, strengthen treatment and so on。

Keywords  SIASUN  Account receivable 

目   次 

1  引言 1

1。1  研究背景和问题提出 1

1。2  应收账款文献综述 1

1。3  拟采用的研究手段 3

2  新松机器人公司应收账款现状分析 4

2。1  装备制造行业分析