中国乳业Issue(12)：28-34,7.DOI:10.12377/1671-4393.24.12.05
应收账款视角下乳品企业利润质量分析
Analysis of Profit Quality in Dairy Enterprises from the Perspective of Accounts Receivable
陈伟霞1
作者信息
- 1. 兰州财经大学会计学院,甘肃兰州 730101
- 折叠
摘要
Abstract
With the normalization of credit sales methods,the management of accounts receivable has become a critical issue for enterprises .This study took Shanghai Milkground Food Tech Co.,Ltd.,as an example to analyze the financial indicators and explore the impact of accounts receivable on the profit quality.It revealed that the accounts receivable increased year by year and accounted for a relatively high proportion,and the continuous decline management efficiency led to a shortage of cash flow from operating activities and reduction of profit.The corresponding suggestions were proposed,which could provided valuable references for the management of accounts receivable in dairy enterprises and help to enhance the risk control capabilities and operation efficiency.关键词
应收账款/利润质量/乳制品/盈利能力Key words
accounts receivable/profit quality/profitability/dairy product引用本文复制引用
陈伟霞..应收账款视角下乳品企业利润质量分析[J].中国乳业,2024,(12):28-34,7.
