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论文编号：	15961
作者编号：	2320234144
上传时间：	2026/3/12 22:50:41
中文题目：	S公司应收账款管理研究
英文题目：	Research on Accounts Receivable Management of S Company
指导老师：	黄福广
中文关键字：	应收账款；信用销售；应收账款管理
英文关键字：	Accounts Receivable; Credit Sales; Accounts Receivable Management
中文摘要：	我国汽车产销量连续多年位居全球首位，国内汽车市场的持续发展为零部件行业创造了广阔发展空间。然而，伴随全球经济波动加剧市场不确定性叠加转型发展新能源汽车领域，零部件的市场环境和需求结构发生明显变化。汽车零部件企业面临跟进转型发展并扩大销售开拓市场的压力，如果企业未能主动适应新能源汽车领域产品发展趋势，扩大销售开发新能源市场，获得新能源客户订单，企业市场份额将会下降。但过分注重销售而采取过度宽松的信用政策吸引订单，将造成应收账款高企难以收回的风险。由于企业自身处于汽车产业链中游弱势地位，车企拥有更多供应商选择权，整车厂迫使零部件企业通过降价或延长账期换取订单，企业面临存量客户的应收账款管理问题。? S公司是一家汽车零部件行业中等规模企业，经过二十年的发展，已经深度绑定一批客户群体，同时也形成了对头部客户的依赖性，七成的收入来源于五家大客户。公司面对严峻的行业竞争形势和新能源汽车市场迅猛发展的转型期，公司适时调整销售策略，积极拓展市场，获取更大的市场份额，在维持原有客户粘性的基础上，注重对国内外新客户的开发，新增客户新签订单额不断增加，在此背景下，公司需审慎平衡销售扩张与信用管理之间的关系。 公司对于大客户的依赖以及处于产业链弱势地位，使得应收账款七成来自前五大客户。由于重视开发新能源领域客户，对客户信用调查不足，盲目赊销，推动应收账款持续增加。公司存在重销售轻回款倾向，未重视管控应收账款方面存在的风险，导致存在应收账款占营业收入比例大、周转天数高于行业平均值，缺乏动态风险评估体系、三年以上账龄账款占比增加，坏账风险累积的问题。本文通过对S公司应收账款管理情况进行分析，发现公司应收账款管理方面存在的上述问题。并对存在问题进行原因总结，有针对性的提出了优化建议，主要涵盖改进应收账款风险管控措施、完善应收账款内部管控、优化绩效考核体系和客户结构。
英文摘要：	China's automobile production and sales have ranked first globally for consecutive years， with the sustained growth of the domestic automotive market creating vast development opportunities for the parts industry. However， amid heightened global economic volatility， market uncertainties， and the transition toward new energy vehicles， the market environment and demand structure for automotive components have undergone significant changes. Parts manufacturers now face pressure to pursue transformation and expansion while developing new markets. Failure to proactively adapt to product trends in the new energy vehicle sector， expand sales into this market， and secure orders from new energy customers will result in declining market share. Yet， an excessive focus on sales through overly lenient credit policies to attract orders risks accumulating high levels of uncollectible accounts receivable. Due to their vulnerable position in the midstream of the automotive supply chain， parts manufacturers face greater pressure from automakers， who hold more supplier choice. Vehicle manufacturers often force parts suppliers to secure orders by lowering prices or extending payment terms， leaving companies grappling with managing receivables from existing customers. Company S is a medium-sized automotive parts enterprise. After two decades of development， it has established deep ties with a group of customers while also developing a dependency on its top clients， with 70% of its revenue originating from five major customers. Facing intense industry competition and the rapid transformation of the new energy vehicle market， the company has adjusted its sales strategy to actively expand its market presence and capture greater market share. While maintaining loyalty among existing clients， it has prioritized developing new domestic and international customers， resulting in a steady increase in new orders from these clients. Against this backdrop， the company must carefully balance sales expansion with credit management. The company's reliance on major clients and its vulnerable position within the supply chain has resulted in 70% of its accounts receivable originating from its top five customers. Due to its emphasis on developing clients in the new energy sector， insufficient credit investigations and indiscriminate credit sales have driven a continuous increase in accounts receivable. The company exhibits a tendency to prioritize sales over collections， neglecting risk management in accounts receivable. This has resulted in a high proportion of accounts receivable relative to revenue， longer collection cycles exceeding industry averages， the absence of a dynamic risk assessment system， an increasing share of receivables aged over three years， and accumulating bad debt risks. This analysis of Company S's accounts receivable management reveals the aforementioned deficiencies. It summarizes the causes of the identified problems and puts forward targeted recommendations for improvement, primarily encompassing the enhancement of accounts receivable risk-control measures, the strengthening of internal controls over accounts receivable, the optimization of the performance-evaluation system, and the rationalization of the customer portfolio.
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