-
摘要：随着全球经济的繁荣和发展，全球化使国际和国内市场不断融合成一个统一的大市场，世界范围内的资源得到了新一轮的整合和分配。当货币的供给量满足不了日益扩大的商品交换时，人类便逐渐步入信用货币时代。当企业通过赊销等策略作为促销手段时，应收账款整体规模的增长就成为商品经济发展的必然结果。然而商业信用作为整个信用制度的基础和最基本的信用形式，随着社会分工的进一步发展、社会大生产的深入而过度繁荣的借贷行为，也为经济的通胀埋下伏笔。因此对于应收账款的管理就应当受到企业和社会各界人士的关心和重视。29991
- 上一篇：企业资本结构与盈利能力研究
- 下一篇：创业板上市公司财务报表分析与股票未来收益
本文通过青岛啤酒有限公司，结合该企业最近几年的发展状况，分析该企业收入毛利率增长速度与应收账款周转速度之间的问题。基于这一分析，本文选取了应收账款周转率和营业收入毛利率作为测试的财务指标，通过线性回归分析来验证数据之间的关系，研究这些指标对啤酒企业应收账款管理的影响，并就相关企业的应收账款管理做出初步评价。
毕业论文关键词：青岛啤酒 线性回归 应收账款管理
Research on Enterprise Receivables Management
——With the Tsingtao Brewery Enterprise as an Example
Abstract: With the prosperity and development of the global economy, globalization makes the international and domestic market integration into a unified big market, worldwide resource has been a new round of consolidation and distribution. When the money supply can not meet the growing commodity exchange, humans have gradually entered the era of credit money. When the enterprises through credit and other strategies as a means of promotion should be the growth of the overall size of the accounts receivable has become the inevitable result of the development of commodity economy. However commercial credit as the foundation of the whole credit system and the basic form of credit, with the deepening of the further development of the social pision of labor, social production and excessive prosperity of borrowing for inflation, foreshadowing. So for the management of accounts receivable should be subject to the enterprise and society from all walks of life care and attention.
The adoption of Qingdao Beer Co., Ltd., combined with recent years the development of the enterprise, the enterprise income margin growth rate and whether the match between the accounts receivable turnover rate are analyzed. Based on this analysis, this paper selects the receivable turnover ratio and operating income margin should be as a test of the financial indicators, through linear regression analysis to verify the relationship between data, these indicators of beer enterprises should be accounts receivable management, the influence is studied, and related enterprises should be accounts receivable management to make a preliminary evaluation.
Key Words：Tsingtao Brewery Enterprise Linear Regression Trade Receivable
目 录
一、引言 - 2 -
（一）研究背景和意义 - 2 -
（二）本文的研究方法及内容安排 - 3 -
二、相关概念介绍 - 4 -
（一）应收账款涵义与管理目标 - 4 -
（二）财务指标与线性回归模型 - 5 -
三、青岛啤酒应收账款周转率与营业毛利的实证分析 - 6 -
（一）啤酒行业概况 - 6 -
（二）青岛啤酒简介 - 7 -
（三）青岛啤酒实证分析 - 8 -
（四）结论解释 - 11 -
四、评价与建议 - 14 -
（一）评价本文的不足之处 - 14 -
（二）建议 - 15 -