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论文编号：	11005
作者编号：	2120172917
上传时间：	2019/6/17 11:37:18
中文题目：	TG公司应收账款管理优化研究
英文题目：	Research on Optimization of Accounts Receivable Management of TG company
指导老师：	张晓农
中文关键字：	TG公司；应收账款；信用销售；风险管理
英文关键字：	TG Company;Accounts Receivable;Credit Sales;Risk Management
中文摘要：	随着经济全球化的逐步延伸，也对家电行业的发展带来了巨大影响。中国作为家电产品制造业的聚集地，所受到影响尤为严重。2008年以来的金融危机导致全球家电产品订单需求骤减，中国众多家电企业遭遇严重资金链危机，应收账款坏账情况严重。因此，目前应收账款管理已成为家电行业营运资金管理的重要手段。它不仅可以使库存商品迅速转化为销售收入，还可以推动销售增长。同时也大大减少了库存产品与资本占用。而且，在激烈竞争的市场经济中，正确使用信贷销售可以吸引更多的客户和公司发生业务交集，从而增加公司的销售收入和利润。特别是在商业竞争如此激烈的背景下，对企业在追逐盈利、扩展销售渠道、扩大市场占有率上均提供了有力支持。 本文选取了浙江省TG公司为案例，通过对应收账款财务指标和应收账款管理情况的分析，对TG公司应收账款管理存在的问题进行了提炼，而后进一步确定了TG公司应收账款管理问题的成因，我们强调TG公司的应收账款管理问题不是单一企业自己的应收账款信贷政策问题，也不是应收账款的收集策略问题，而是受整个市场行业环境和企业战略目标等内容制约的综合性问题。因此，必须跳出应收账款单一管理框架局限性，从战略的高度重点分析企业外部环境威胁与企业内部条件不足。据此，本文从“激烈的市场竞争造成应收账款的快速扩张、激进的信用政策造成应收账款问题加剧、缺位的内部管控加重应收账款问题、简单的资金运营手段不利于应收账款的管理”等内外因方面来对TG公司应收账款管理问题成因进行系统性考察。并在此基础上提出强化应收账款日常管理，改进应收账款内部管控，运用融资手段盘活资产的优化策略。
英文摘要：	The expansion of economic globalization has brought a huge impact on the development of appliance industry. China, as a gathering place for home appliance manufacturing industry, has also been particularly affected. Many Chinese home appliance enterprises suffered from major capital chain crisis and they have encountered the risks of accounts receivable. Therefore, current management about accounts receivable has become an important means of managing operating capital in household appliances industry. It can not only help make the transfer from inventory into sales revenue rapid but also promote sales growth. At the same time, accounts receivable management can also greatly reduce inventories and capital occupation. Moreover, in the competitive market economy, the correct use of credit sales can attract more customers, and improve the sales revenue and profit of the enterprise accordingly. Especially under the background of fierce business competition, it provides strong support for enterprises in pursuing profits, expanding sales channels, and expanding market share. In this paper, we employed a case study research approach to look into the TG company located in Zhejiang Province. By analyzing and extracting existing issues of account receivables as well as further confirming the reasons behind, we noted that the issues were coming from neither the policy nor the strategies, but issues were the complexion of the external (market element) and internal (company itself) environment. Thus, it is necessary for the company to break the limits and analyze the external threat and internal drawbacks in a strategic way. Accordingly, this paper systematically investigated TG company regarding the following aspects: the expanding due to the market competition, deteriorating problems due to its radical credit policy and lack of internal control, and harms to account receivable due to simple capital operation means. In addition, on this basis, this paper proposed strengthen the daily management and improve the internal control of account receivables, and use financing means to revitalize assets.
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