企业财务诊断视角下的企业应收账款管理分析——以KN公司为例

财务是企业发展的命脉.随着企业竞争环境的日益复杂,财务链完整、有序地运营已经成为企业竞争中的重要环节.其中,应收账款管理正被越来越多的企业所重视.企业的应收账款能够直接反映企业的资金周转情况,直接决定了企业是否能够顺利开展日常业务.文章选取KN公司为研究对象,通过走访调查以及搜集相关二手资料,分析KN公司应收账款的管理现状,并结合KN公司的经营特点,发现KN公司应收账款管理中存在应收账款增长速度快、占总周转资金收入高等问题;同时,还明确了KN公司的经营风险和财务风险,分析了应收账款对KN公司经营发展存在的影响,并针对性地提出了一些建议,以期能够帮助KN公司实施更好的应收账款管理.

Quality Analysis of Financial Position Based on Strategic Perspective --Take KN Company as an example

Finance is the lifeblood of enterprise development.With the increasingly complex environment of enterprise competition,the complete and orderly operation of financial chain has become an important link in enterprise competition.Among them,accounts receivable management is being paid attention to by more and more enterprises.The accounts receivable of an enterprise can directly reflect the capital turnover of an enterprise,which directly determines whether an enterprise can carry out its daily business smoothly.This paper selected KN company as the research object,through the investigation and collection of relevant secondary data,analysis of the current situation of KN company’s accounts receivable management,and combined with the operating characteristics of KN company,found that KN company’s accounts receivable management has a fast growth rate of accounts receivable,accounting for the total working capital income is high;At the same time,it also makes clear the operating risk and financial risk of KN company,analyzes the impact of accounts receivable on the operation and development of KN company,and puts forward some targeted suggestions,in order to help KN company to implement better accounts receivable management.