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论文编号：	15372
作者编号：	2320224258
上传时间：	2025/6/8 12:10:33
中文题目：	J公司应收账款管理改进研究
英文题目：	The Research on Accounts Receivable Management Improvement of Company J
指导老师：	边泓
中文关键字：	应收账款管理；客户信用评估；内部控制；制造企业
英文关键字：	Accounts Receivable Management；Customer Credit Assessment；Internal Control；Manufacturing Enterprise
中文摘要：	电机产品是关系到各行各业自动化的重要基础产品，电机装备制造业是我国工业领域的基础产业。应收账款是企业在经营活动因为赊销行为而产生的未收回货款，构成企业流动资产的重要组成部分，应收账款的管理水平直接影响企业管理的兴衰成败。 随着市场经济的发展和竞争的加剧，电机装备制造业面临着越来越多的挑战和机遇。为了保持或提高市场份额，企业在销售商品或服务过程中，往往采取赊销方式为客户提供商业信用，从而形成应收账款。但过多的赊销或信用政策使用不当，不仅会导致应收账款占用资金过多、机会成本过高，还导致坏账风险积累，对企业利润产生负面影响，进而影响企业持续经营能力。所以，应收账款管理企业是企业不得不重视的管理内容。控制应收账款的风险以充分发挥应收账款的功能，积极改善应收账款质量，提高资金使用效率，才能保证企业的持续健康发展。 本文以案例研究法为主要研究方法，以J公司应收账款管理为研究对象，借助信用管理理论、风险管理理论等相关理论基础，运用多种研究方法等方法研究J公司应收账款现状和应收账款管理情况并进行分析。在现状分析之后，分析管理问题及成因，提出优化对策。 具体对策分为：优化客户信用评估体系，完善客户资料，分析客户财务状况，采用“5C”信用评估法；选择适当的信用条件，选择付款方式、付款期限，提供信用折扣；强化应收账款的日常管理，运用预期信用损失模型优化坏账准备计提，强化跨部门动态监控，打破部门壁垒，推动业财信息实时交互；完善催收机制和提高催款技巧；优化信用管理岗位设置和明确职责划分，设置明确信用管理部门，完善审批管理和明确职责划分。 通过上述措施的实施，J公司有望显著提高应收账款管理水平，控制坏账风险，从而提升企业的整体财务健康水平。本文的研究不仅为J公司提供了针对性的管理优化方案，也为制造行业的应收账款管理提供了有益的参考。
英文摘要：	Electric motor products are essential basic products that are crucial for the automation of various industries, and the electric motor equipment manufacturing industry is a foundational sector in China's industrial domain. Accounts receivable refer to the unpaid amounts generated by enterprises due to credit sales in their business activities. These receivables form an important part of a company's current assets, and the management level of accounts receivable directly impacts the success or failure of a company's management. With the development of the market economy and the intensification of competition, the electric motor equipment manufacturing industry is facing an increasing number of challenges and opportunities. In order to maintain or increase market share, enterprises often adopt credit sales methods to provide commercial credit to customers in the process of selling goods or services, thus forming accounts receivable. However, excessive credit sales or improper use of credit policies will not only lead to excessive occupation of funds by accounts receivable and high opportunity costs but also accumulate bad debt risks. This can have a negative impact on enterprise profits and further affect the enterprise's ability to operate sustainably. Therefore, accounts receivable management is a management content that enterprises must pay close attention to. Only by controlling the risks of accounts receivable to fully leverage their functions, actively improving the quality of accounts receivable, and enhancing the efficiency of fund use can the sustainable and healthy development of enterprises be ensured. This paper primarily employs the case study method, taking the accounts receivable management of Company J as the research subject. Drawing on relevant theoretical foundations such as credit management theory and risk management theory, and utilizing a variety of research methods, this paper analyzes the current status and management of accounts receivable of Company J. After analyzing the current situation, the paper identifies the management issues and their causes and proposes optimization countermeasures. The specific countermeasures are as follows: enhancing the customer credit evaluation system by improving customer information, analyzing customer financial conditions, and adopting the "5C" credit evaluation method; selecting appropriate credit terms, including payment methods and payment periods, and offering credit discounts; strengthening the daily management of accounts receivable by using the expected credit loss model to optimize the provision for bad debts, enhancing cross - departmental dynamic monitoring, breaking down departmental barriers, and promoting real - time interaction of business and financial information; and improving the collection mechanism and enhancing collection skills; optimizing the setup of credit management positions and clarifying the division of responsibilities; establishing a dedicated credit management department and improving approval management with clear responsibilities. Through the implementation of these measures, Company J is expected to significantly improve its accounts receivable management level, control bad debt risks, and thereby enhance the overall financial health of the enterprise. This research not only provides a targeted management optimization plan for Company J but also offers a valuable reference for accounts receivable management in the manufacturing industry.
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