联系我们

论文查询结果	返回搜索

论文编号：	15983
作者编号：	2320234192
上传时间：	2026/6/1 19:40:15
中文题目：	A农产品贸易企业应收账款管理策略优化研究
英文题目：	A Study on the Optimisation of Accounts Receivable Management in A Agricultural Trading Enterprise
指导老师：	梅丹
中文关键字：	农产品贸易；应收账款；赊销；信用管理
英文关键字：	Agricultural Trade；Accounts Receivable；Credit Sales；Credit Management
中文摘要：	在农产品贸易市场竞争加剧、客户合作模式趋向长期化的背景下，A农产品贸易企业应收账款管理面临客户集中度较高、赊销周期偏长的现实挑战，此类问题既影响企业资金周转效率，也可能增加坏账风险，对企业可持续经营形成制约。开展A农产品贸易企业应收账款管理研究，不仅能为该企业破解管理困境提供路径，也可为农产品贸易领域同类企业优化应收账款管理提供实践参考。 本文以A农产品贸易企业为研究对象，通过收集该企业主要客户的财务数据、业务流程记录及行业特性资料，结合应收账款管理全流程展开分析。研究发现，A农产品贸易企业客户应收账款呈现出较高的客户集中度与较长的赊销周期特征；企业虽已建立基础的事前、事中与事后管理机制，但管理仍停留在“基础操作”层面，需向“全流程精细化管理”转型。进一步分析识别出三大环节核心问题：事前管理环节，信用评估维度不全、信用政策适配不足、合同条款缺结算细节；事中管理环节，账龄跟踪不及时、对账流程无标准、信用调整滞后；事后管理环节，分级催收不到位、坏账流程不规范、总结优化无闭环。针对上述问题，结合农产品贸易行业特性提出对应优化策略：事前管理环节，拓展信用评估维度、动态匹配信用政策、细化合同条款；事中管理环节，建立账龄分层跟踪机制、制定对账标准化流程、构建信用动态调整机制；事后管理环节，落地分级催收机制、规范坏账处理流程、搭建总结优化体系。这些策略覆盖管理全流程且明确执行标准，可有效帮助A农产品贸易企业降低应收账款风险、提升资金回笼效率，同时为农产品贸易领域同类企业提供可借鉴的全流程管理框架。
英文摘要：	Against the background of intensified competition in the agricultural trade market and the tendency of long-term customer cooperation mode, the management of accounts receivable from customers of agricultural trading enterprise A faces the challenges of high customer concentration and long credit sales cycle, which not only affects the efficiency of the enterprise's capital turnover, but also increases the risk of bad debts, and poses a constraint on the sustainable operation of the enterprise. Therefore, the study of customer accounts receivable management in A agricultural trading enterprise can not only provide a path for the enterprise to crack the management dilemma, but also provide a practical reference for similar enterprises in the field of agricultural trade to optimize accounts receivable management. This study examines Agricultural Trading Company A, analysing its accounts receivable management process by collating financial data, operational records and industry-specific information from its major clients. Research findings reveal that Trade Company A's client accounts receivable exhibit high customer concentration and extended credit sales cycles. Although the company has established foundational pre-transaction, in-process, and post-transaction management mechanisms, its management remains confined to "basic operational" levels, necessitating a transition towards "end-to-end refined management". Further analysis identifies core issues across three key phases: During-process management: untimely ageing tracking, non-standardised reconciliation procedures, and delayed credit adjustments; Post-process management: inadequate tiered collection efforts, non-standardised bad debt processes, and non-closed-loop summarisation and optimisation. Addressing these issues, optimisation strategies tailored to the agricultural trade sector's characteristics were proposed: for pre-process management, expanding credit assessment dimensions, dynamically matching credit policies, and refining contract clauses; During the transaction phase, establish an aged receivables tracking mechanism, develop standardised reconciliation procedures, and implement a dynamic credit adjustment system; Post-transaction phase: implement tiered debt collection protocols, standardise bad debt resolution processes, and establish a feedback-driven optimisation framework. These strategies comprehensively cover the entire management cycle with clear implementation standards, effectively assisting Agricultural Trading Firm A in mitigating accounts receivable risks and enhancing cash recovery efficiency. Simultaneously, they provide a referenceable end-to-end management framework for peer enterprises within the agricultural products trade sector.
查看全文：	预览  下载(下载需要进行登录)