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论文编号：	13731
作者编号：	2320200701
上传时间：	2022/12/8 0:14:01
中文题目：	J设计院关键客户应收账款管理研究
英文题目：	Research on Accounts Receivable Management of Key Customers of J Design Institute
指导老师：	李莉
中文关键字：	勘察设计；关键客户；应收账款管理
英文关键字：	Survey and design; Key customers; Accounts receivable management
中文摘要：	“十四五”时期，我国逐渐迈向社会主义现代化，新常态、新基建等一系列新型理念逐步深入人心。在国家“一带一路”的战略大方针以及基础建设迅猛发展的大环境下，勘察设计企业赢得了时代的红利，蓬勃发展，同时愈演愈烈的行业竞争伴随而来，“先设计后付费”已成为行业惯例。尤其是勘察设计行业存在客户集中度较高的特点，企业的利润主要来源于长期合作的关键客户，此类客户的数量少但却对企业战略和经营有着重要影响。勘察设计企业对此类客户的依赖性极强，并长期采取“先设计后付费”的经营模式以维护客户关系和提升客户忠诚度，以致关键客户应收账款一直居高不下。再加上2020年疫情爆发后，社会经济增长压力陡增，使勘察设计企业面临客户长期拖欠设计费的信用风险进一步提升，加剧了企业的资金压力。 同时，随着国家对EPC工程总承包模式的支持鼓励，勘察设计企业面临着由传统设计模式向“设计+施工”模式的转型需求，但是此类生产模式对资金的需求量高，意味着大量的垫资。而高额的关键客户应收账款在勘察设计企业的营运资金中占据极高比例，因此，关键客户应收账款的快速回收对于勘察设计企业的资金周转尤为重要。 本文采用文献研究、案例研究和调查研究等方法，将应收账款管理理论与关键客户管理理论相结合，以J设计院关键客户应收账款管理为研究对象，通过对J设计院目前关键客户应收账款的管理现状进行分析，发现J设计院关键客户应收账款管理过程中存在统筹协调性差、跟踪预警缺失、奖惩机制失效和盘活意识缺乏等问题。针对以上问题，在深入分析原因的基础上，本文提出对J设计院关键客户应收账款管理的优化方案，包括设立关键客户应收账款管理工作小组、建立关键客户应收账款动态预警体系、完善关键客户应收账款管理奖惩机制和利用保理融资模式盘活关键客户应收账款等。通过上述研究，本文旨在完善J设计院的关键客户应收账款管理，以提升关键客户应收账款的回收速度，并为同行业的勘察设计企业提供借鉴。
英文摘要：	During the 14th Five-Year Plan period, China gradually moved toward socialist modernization, and a series of new concepts such as the new normal and new infrastructure gradually gained popularity. Under the national strategic principle of "One Belt and One Road" and the environment of rapid development of infrastructure, survey and design enterprises have won the dividends of the times and developed vigorously. At the same time, the increasingly fierce industry competition has been accompanied by "design first, pay later", which has become an industry practice. In particular, the survey and design industry has the characteristics of high customer concentration. The profits of enterprises mainly come from the key customers of long-term cooperation. The number of such customers is small, but it has an important impact on the enterprise strategy and operation. Survey and design enterprises are highly dependent on such customers, and adopt the business model of "design first, pay later" for a long time to maintain customer relations and improve customer loyalty, so that the accounts receivable of key customers have been high. In addition, after the outbreak of the epidemic in 2020, the social and economic growth pressure has increased sharply, which further increases the credit risk that survey and design enterprises are faced with long-term arrears of design fees from customers, and exacerbates the financial pressure of enterprises. At the same time, with the national support and encouragement of EPC project general contracting mode, survey and design enterprises are faced with the transformation demand from the traditional design mode to the "design + construction" mode, but the high demand for funds for such production mode means a large amount of funding. High key customer receivables account for a very high proportion in the working capital of survey and design enterprises. Therefore, the rapid recovery of key customer receivables is particularly important for the capital turnover of survey and design enterprises. By means of literature research, case study and investigation, this paper combines accounts receivable management theory with key account management theory, takes the key account receivable management of J Design Institute as the research object, and analyzes the current management status of key account receivable of J Design Institute. It is found that there are some problems in the management of accounts receivable of key customers of J Design Institute, such as poor coordination, lack of tracking and early warning, failure of reward and punishment mechanism and lack of awareness of activation. To solve above problems, on the basis of in-depth analysis of the reason, this paper puts forward the optimization of J design institute key customer accounts receivable management solutions, including set up key customer accounts receivable management working group, to set up the key customer accounts receivable dynamic early warning system, improve the key customer accounts receivable management rewards and punishment mechanism and the use of factoring financing pattern revitalize the key customer accounts receivable, etc. Through the above research, this paper aims to improve the key customer receivables management of J Design Institute, improve the recovery speed of key customer receivables, and provide reference for the survey and design enterprises in the same industry.
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