随着赊销手段的常态化,应收账款管理已成为企业重点关注的问题。本研究以上海妙可蓝多食品科技股份有限公司为例,分析财务指标,探讨应收账款对企业利润质量的影响,发现其应收账款逐年增加且占比较高,管理效率不断下降导致经营活动现金流量短缺从而降低利润质量。对此提出相应的建议,对乳品企业应收账款管理有参考价值,有助于提高风险控制能力和经营效率。

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.