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论文编号：	5480
作者编号：	2220110265
上传时间：	2013/6/8 19:52:51
中文题目：	L公司大客户应收账款管理研究
英文题目：	Research on Main Customers Accounts Receivable Management in L Company
指导老师：	王志红
中文关键字：	应收账款，大客户管理，应收账款管理
英文关键字：	Accounts Receivable，Main Customers Management，
中文摘要：	面对日益激烈的市场竞争，信用交易己经成为企业提高竞争力、扩大销售的必要手段，它充分挖掘和利用了企业的现有生产能力，扩大了销售量，增加了产品的市场份额，提高了企业的市场竞争力，增加了企业的利润。信用交易在带来经济效益的同时，也增加了企业的信用风险。特别是，对公司的销售收入有关键影响力的大客户，公司既要持续维护这些大客户对企业的客户忠诚度，同时又要尽量避免由这些大客户给公司带来的潜在的应收账款拖欠及大额应收账款发生呆账、坏账损失等风险，确保应收账款的回收，以争取企业销售收入的扩大和在竞争性市场形成和巩固有利地位。所以，对大客户应收账款管理的研究在理论上和现实意义上都有其必要性。 本文我将以我国知名理货企业L公司作为研究对象，在借鉴已有理论知识的基础上，首先对公司目前的应收账款管理的现状进行分析,发现L公司应收账款结构中，理货业务中的少量大客户决定了应收账款的规模和质量，同时这些大客户也是公司收入的主要来源，完全满足了经济上的帕累托法则；其次，针对L公司的现状分析，深入探讨大客户应收账款存在的主要问题，主要有信用管理薄弱、信用管理制度缺失、内部控制不严、应收账款管理系统滞后等；最后，对应其存在的问题，提出一些完善大客户应收账款管理的建议，包括设立独立的信用管理部门执行信用管理职能、建立动态的应收账款跟踪管理和定期对账制度等。
英文摘要：	Facing the increasingly fierce competition in the market, Credit transactions has become the necessary means of improving their competitiveness and increasing sale.lt fully exploit and use their existing capacity to expand sales, increase market share of the product and increase their market competitiveness of enterprises and increased profits. But the credit transaction brings economic benefits .Meanwhile, it increase the credit risk of enterprises. Especially, the main customers those having a key influence on the company's sales revenue, companies not only keep them loyalty, but also try to avoid them bringing the potential risk of accounts receivable in arrears and the big losses. These can ensure the recovery of accounts receivable, and then enlarging the sales income of enterprises and promoting the formation and consolidation of the advantageous position in the competitive markets. So, research on main customers accounts receivable management has its necessity in theory and practical significance. In this article, I will take our famous tally company of L as the research object. And on the basis of the existing theory knowledge, first of all, I will try to analyse the present management of account receivable about L company and discover that the small number of main customers determine the scope and quality of the accounts receivable in the tally business structure, meanwhile, these main customers are the main source of company income. Those fully meet the Pareto rule ; secondly, based on the analysis on the present situation of L company, I will explore thorough the main problems about main customers accounts receivable: including the weak credit management, the lack of the internal control, the lag of the credit management system and so on; finally, corresponding to its causes, I will put forward some recommendations about the management of main customers accounts receivable to perfect it. These recommendations include establishing an independent credit management departments to implement the credit management functions、setting up the regulations about the dynamic tracking management and regular checks of accounts receivable.
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