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论文编号：	14609
作者编号：	2120223724
上传时间：	2024/6/4 16:47:05
中文题目：	H科技公司应收账款管理研究
英文题目：	Research on Accounts Receivable Management of H Technology Company
指导老师：	李姝
中文关键字：	软件行业；应收账款；信用管理
英文关键字：	Software Industry; Accounts Receivable; Credit Management
中文摘要：	随着市场经济的蓬勃发展，企业为提高市场竞争优势，亟待开拓客户、刺激销售，赊销逐渐成为企业提高市场占有率的主要手段之一。但是，赊销也给企业带来了潜在的风险：一方面，客户可能无法在约定的期间内向企业付款，导致企业不能及时回笼资金，容易造成资金周转困难甚至资金链断裂的财务风险；另一方面，对企业来说，形成的应收账款将产生较大的机会成本和管理成本，尚未收回的账款难以重新投入到采购、研发、生产等多个环节，容易造成企业难以持续运营的经营风险。因此，应收账款的管理工作一直是企业财务管理中的重要一环，理应得到各行各业的高度重视。 本文以从事软件及数字化应用和运营服务的H科技公司为研究对象，在结合国内外应收账款相关理论的基础上，梳理并分析了H公司应收账款管理现状，发现H公司在应收账款管理的过程中，存在信用管理不到位、监督管理机制不严格、事后管理措施不健全的问题，进而针对存在的问题详细剖析了深层次原因，利用相关理论工具为其提出一系列建设性对策，包括设立信用管理部门、优化信用评估机制、加强对账工作、完善考核激励机制和催收政策等具体措施。通过本文的相关研究，一方面可以提升H科技公司管理层对应收账款管理的重视程度和管理水平，最大程度避免由于应收账款管理不善带来的财务风险和经营风险，优化企业的财务管理体系，提升企业的经营效益；另一方面，本文可以为软件及信息技术服务行业的其他企业就如何提升应收账款的管理能力提供借鉴思路。
英文摘要：	With the vigorous development of market economy, enterprises urgently need to explore customers and stimulate sales in order to improve the market competitive advantage. Credit sales has gradually become one of the main methods for enterprises to improve their market share. However, credit sales also bring potential risks to enterprises. On the one hand, the customer may not be able to pay to the enterprise during the agreed period, which causes the enterprise unable to collect funds in time. It will lead to the financial risk of capital turnover difficulties and even capital chain fracture.On the other hand, the accounts receivable will produce large opportunity cost and management cost for the enterprise, and the accounts are difficult to be put into procurement, research and development, production and other links, which may easily cause the sustainable operation risk of the enterprise. Therefore, the management of accounts receivable has always been an important part of the enterprise financial management.It should be highly valued by all walks of life. This paper focuses on H Technology, a company engaged in software and digital applications and operations services. On the basis of combining the relevant theories of domestic and foreign receivables, the paper sorted out and analyzed the current situation of accounts receivable management of Company H. There are some problems of inadequate credit management, lax supervision and management mechanism and imperfect management measures after the event that found in the process of accounts receivable management in Company H. Then the paper analyzed the deep analysis of the existing problems with relevant theoretical tools, including the establishment of credit management department, optimize the credit evaluation mechanism, strengthen reconciliation, improve the assessment incentive mechanism and collection policies and other specific measures.On the one hand, it can improve the importance and management level of H Technology company's management of accounts receivable management through the relevant studies presented in this paper. And it can help Company H avoid financial and operational risks due to poor management, optimize the financial management system of the enterprise, improve the operating efficiency of the enterprise. On the other hand, the paper can provide reference ideas for other enterprises in the software and information technology service industry on how to improve the management ability of receivables.
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