联系我们

论文查询结果	返回搜索

论文编号：	10477
作者编号：	2120163106
上传时间：	2018/12/6 16:45:04
中文题目：	AB公司应收账款优化管理
英文题目：	AB company''''''''s accounts receivable optimization management
指导老师：	郝臣
中文关键字：	应收账款管理；信用；风险；融资
英文关键字：	accounts receivable management; credit; risk; financing
中文摘要：	摘 要 近些年，国外经济形势非常严峻，我国经济也处在调整期，国内外的经济形势对企业发展产生了现实影响。2014 年后，国家陆续推出多项规定，开始支持平行进口汽车的发展。在有利的产业政策刺激下，作为国有企业的AB公司，为了将企业做大做强，提高市场份额，改变了销售信用政策，也带来了一系列的问题：应收账款规模逐年增加、应收账款周转速度下降、在信用期内回款的应收账款数量降低等。应收账款质量不断下降，造成企业的“包袱”越来越沉重，降低了公司运营效率，加大财务风险，甚至产生坏账风险。因此，对应收账款建立科学的管理体系，对AB公司来说具有现实意义。 作者基于国内外学者对应收账款管理的研究成果，对相关理论进行了归纳总结，并通过挖掘AB公司应收账款财务数据，深入分析发现AB公司在应收账款内部管理以及处理应收账款的方式上存在的问题。在AB公司应收账款内部管理中，领导者风险防范意识淡薄、企业组织结构设置不合理、对客户资信情况了解不深。另外，AB公司在处理应收账款的方式上同样存在问题，首先，企业内部并未严格落实清收责任；其次，企业内部没有建立健全明确的应收账款管理机制，对应收账款的激励措施做的还不够到位；最后，AB公司仅对应收账款处理停留在清收层面，并未大量使用应收账款融资工具对应收账款加以利用。因此，需要对AB公司应收账款进行优化，改变现有状态。 为了解决AB公司应收账款的问题，建立健康长效的应收账款管理机制，提出了AB公司应收账款优化解决方案。首先要加强企业的内部管理，设置专门部门对应收账款负责，制定并落实应收账款的对账、清收、回款等制度，下大力量加强对客户的信用调查。其次提高企业应收账款的清收力度，落实清收责任制度，加强对应收账款回款的考核，灵活选择清收方式，确保应收账款回款实现良好的效果。最后，还要善于运用融资工具，将大量沉淀应收账款转化为流动的现金，提高企业资金使用效率。
英文摘要：	Abstract In recent years, the foreign economic situation is very grim, China's economy is also in the adjustment period, the economic situation at home and abroad has a realistic impact on the development of enterprises. After 2014, the state launched a number of regulations to support the development of parallel import vehicles. Under the stimulation of favorable industrial policies, AB Company, as a state-owned enterprise, has changed its sales credit policy in order to make the enterprise bigger and stronger, increase its market share and bring about a series of problems: the scale of accounts receivable increases year by year, the turnover speed of accounts receivable decreases, the amount of accounts receivable returned during the credit period decreases, etc. . The declining quality of accounts receivable has caused more and more heavy "burden" on enterprises, reduced the operational efficiency of the company, increased financial risk, and even such as bad debt risk. Therefore, establishing a scientific management system for accounts receivable is of practical significance for AB company. Based on the research results of domestic and foreign scholars on the management of accounts receivable, the author summarizes the relevant theories, and through in-depth mining of AB company's accounts receivable financial data, in-depth analysis found that AB company's internal management of accounts receivable and the way to deal with accounts receivable problems. In the internal management of accounts receivable of AB Company, the Leaders' awareness of risk prevention is weak, the organizational structure of the enterprise is unreasonable, and the customer credit situation is not well understood. In addition, AB company also has problems in the way of handling accounts receivable. Firstly, the responsibility of clearing accounts has not been strictly implemented within the enterprise; secondly, the enterprise has not established and improved a clear management mechanism of accounts receivable, and the incentive measures for accounts receivable are not enough; finally, AB company only handles accounts receivable and stops. At the level of collection, the accounts receivable financing tools have not been used extensively to make use of accounts receivable. Therefore, it is necessary to optimize the accounts receivable of AB company and change the existing state. In order to solve the problem of AB company's accounts receivable and establish a healthy and long-term management mechanism of accounts receivable, this paper puts forward a solution of AB company's accounts receivable optimization. Firstly, it is necessary to strengthen the internal management of enterprises, set up special departments responsible for accounts receivable, formulate and implement the system of accounts receivable reconciliation, collection and repayment, and make great efforts to strengthen the credit investigation of customers. Secondly, improve the enterprise accounts receivable clearing efforts, implement the responsibility system, strengthen the assessment of accounts receivable returns, flexible choice of clearing methods to ensure that accounts receivable returns achieve good results. Finally, we should be good at using financing tools to convert a large number of deposited accounts receivable into liquid cash, so as to improve the efficiency of the use of enterprise funds.
查看全文：	预览  下载(下载需要进行登录)