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论文编号：	5193
作者编号：	2220110300
上传时间：	2013/6/5 11:21:04
中文题目：	电梯行业应收账款管理研究-以TE公司为例
英文题目：	Accounts receivable management research of the elevator industry：TE company as an example
指导老师：	黄菊珊
中文关键字：	电梯行业;应收账款管理;管理对策
英文关键字：	elevator industry;account receivable management;management measures
中文摘要：	随着我国房地产业和城市公共设施建设的迅猛发展，电梯市场的需求量大规模增加，庞大的市场吸引了全球的供应商，到目前为止，国际上最大的电梯公司几乎全部进入我国，使得我国电梯市场的竞争趋于白热化。在各大电梯企业利用信用销售的方式提高市场占有率的同时，电梯行业应收账款方面存在的问题也逐渐显露出来。企业如何在增加销售收入的同时，及时收回应收账款，保证企业维持生产足够的现金流，减少企业坏账的发生，已成为电梯企业财务管理的重点。鉴于此，研究电梯行业应收账款的特点，发现企业应收账款管理中存在的问题，并提出加强企业应收账款管理的对策具有重要的现实意义。本文在借鉴前人应收账款研究成果的基础上，以营运资金理论、信用管理等理论为指导，采用规范讨论和案例研究相结合的方法，对我国电梯行业应收账款管理问题进行了较为系统和深入的研究。认为传统的付款方式和激烈的市场竞争，导致了高额应收账款的产生；产品的特殊性，导致了应收账款单笔额度高，回收周期长等特点。指出目前我国电梯企业普遍存在重销售、安装和维保而忽视应收账款管理的倾向。提出建立责任中心、完善绩效考核体系、制定信用政策、运用综合资信评价模型等管理对策。这些结论对于加强电梯企业应收账款的管理，降低财务风险，具有一定的借鉴意义。
英文摘要：	With the rapid development of China's real estate and construction of urban public facilities, the demand for elevator market has a massive increased, the huge market attracts global suppliers.So far, nearly all most of the largest elevator companies in the international community have already entered chinese market,so the competition of the Chinese elevator market is very fierce.As the major elevator companies increase their market occupancy rate by the credit sales, the problems of the accounts receivable gradually appear in elevator industry. How to increase sales revenue, to decrease the accounts receivable in time, to maintain the sufficient cash flow for enterprise production, and to reduce the incidence of the bad debts, have become the focus of the elevator corporate financial management.Therefore, it is very import practically significance for the companies to study the characteristics of the elevator industry receivables, to find the problems in the enterprise receivables management, and to propose the measures of strengthening corporate receivables management. This article, drawing on the previous research finding of accounts receivable and based on the theory of working capital management and credit management, use the method of discussion and Case Study to study China's elevator industry accounts receivable management issues more systematically and in-depth.Particularity of the product lead to a single amount of accounts receivable and long recovery period. This article pointes out that the elevator companies usually only focus on sales,installation and maintenance but ignore the management of accounts receivable. Some management countermeasures are proposed: establishing a center of responsibility,improving the performance appraisal system, making the credit policies,using the model of the credit evaluation.These conclusions have very important significance to strengthen elevator enterprise receivables management and to reduce financial risk.
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