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论文编号：	13781
作者编号：	2120202960
上传时间：	2023/3/10 19:56:50
中文题目：	A公司应收账款管理研究
英文题目：	Research on Accounts Receivable Management of A Company
指导老师：	黄福广
中文关键字：	应收账款；信用销售；内部控制；短期融资
英文关键字：	Accounts Receivable; Credit Sales; Internal Control；short-term financing
中文摘要：	中国经济受全球新冠疫情和贸易环境恶化的影响，增长速度放缓，全社会固定资产投资增长率下降，特别是房地产行业面临周期性下行压力，居民购房热情下降，房企信用风险上升，资金链紧张。商砼（商用混凝土）行业在下游终端景气度不足的情况下，市场需求降温，行业竞争加剧，面对经营环境的改变，商砼公司必须做出调整积极应对风险变化。由于商砼行业价款结算的滞后性，商砼企业普遍存在大量的应收账款，且回款周期较长，因此如何控制信用销售的风险，实现应收账款的快速周转，保证充足的现金流，是新环境下商砼公司需要关注的重点问题。 A公司是山东省泰安市商砼行业的龙头企业，与其他商砼企业一样，主要采用信用销售，应收账款占资产比重大，且回款速度慢。A公司于2019年被收购后，由集团公司委派职业经理人进行管理，并以营收和净利润的增长为主要业绩考核指标。为完成业绩考核，在经营环境不利的情况下，管理层于2020年采用激进信用政策，在实现营收和净利润高速增长的同时，应收账款金额激增；但管理层并未针对新政策改变应收账款管理制度，未能充分考虑客户的风险，导致应收账款大面积逾期；又因为资金运营手段和应收账款清收措施不当，经营现金流枯竭，面临资金链断裂的风险，不得不借助高成本借款，致使资本成本增高。 针对A公司应收账款存在的问题，论文结合所处行业的特性和公司的实际情况，从三个方面提出合理的建议：建立全面的管理层绩效评价体系，引入盈余质量评价指标，设立专门的信用审核部门，采用逾期信用损失法计提坏账准备；改进应收账款管理风险防控措施，重建客户信用评价体系，加强应收账款过程追踪，对应收账款季节性变化提前预案；优化应收账款回款措施和清收方法，加快应收账款周转速度，设立现金折扣制度、尝试应收账款保理融资、落实逾期账款清收责任。
英文摘要：	Affected by the global COVID-19 pandemic and the worsening trade environment, China's economic growth has slowed down and the growth rate of the whole society's fixed assets has declined. In particular, the real estate industry is facing cyclical downward pressure. Residents are less enthusiastic about buying houses, credit risks of real estate enterprises are rising, and the capital chain is tight. Commercial concrete (commercial concrete) industry in the downstream terminal prosperity is insufficient, the market demand drops, industry competition intensifies, facing the change of business environment, commercial concrete companies must make adjustments and actively respond to the risk changes. Due to the lag of price settlement in commercial concrete industry, commercial concrete enterprises generally have a large number of receivables, and the collection cycle is long. Therefore, how to control the risk of credit sales, realize the rapid turnover of receivables, and ensure sufficient cash flow is the key point that commercial concrete companies need to pay attention to under the new environment. A company is A leading enterprise in the commercial concrete industry in Tai 'an City, Shandong Province. Like other commercial concrete enterprises, A company mainly adopts credit sales, with A large proportion of receivables in assets and A slow payment collection speed. After Company A was acquired in 2019, it was managed by professional managers appointed by the group company, and the growth of revenue and net profit was the main performance evaluation index. In order to complete the performance assessment, under the unfavorable operating environment, the management adopted the aggressive credit policy in 2020. While achieving high revenue and net profit, the amount of receivables surged. However, the management did not change the receivables related control according to the new policy, and failed to fully consider the risks of customers, resulting in a large area of overdue receivables; In addition, due to the improper means of fund operation and receivables settlement measures, the operating cash flow is exhausted and the risk of capital chain breakage is faced. Therefore, we have to borrow money with high cost, which increases the cost of capital. In view of the above problems in the accounts receivable of Company A, the paper puts forward reasonable suggestions from three aspects in combination with the characteristics of the industry and the actual situation of the company: establishing a comprehensive management performance evaluation system: introducing earnings quality evaluation indicators, establishing a special credit review department, and using overdue credit losses to accrue bad debt reserves; Improve the management of accounts receivable, rebuild the customer credit evaluation system, strengthen the process tracking of accounts receivable, and advance plans for seasonal changes of accounts receivable; Accelerate the turnover of accounts receivable: set up a cash discount system, try to factoring accounts receivable, and implement the responsibility for clearing overdue accounts.
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