联系我们

论文查询结果	返回搜索

论文编号：	6292
作者编号：	2120102646
上传时间：	2014/6/7 9:54:27
中文题目：	基于供应商选择的应付账款管理研究 ——以A公司为例
英文题目：	Research of Accounts Payable Management Based on Vendor Selection: Case Study of Accounts payable Management for Company A
指导老师：	周晓苏
中文关键字：	应付账款；供应商选择；供应商关系管理；应付账款周转天数；资金成本
英文关键字：	Accounts Payable, Supply chain, Vendor Selection, DPO,
中文摘要：	营运资本管理在企业财务管理中占有非常重要的地位，但很多企业只重视应收账款的管理，忽视了对应付账款的管理的重视。一般情况下，企业通过银行借款来弥补营运资金的不足，当企业陷入融资困境时，难以从银行取得借款时，就没有足够的资金去付供应商的货款，企业只是简单的拖欠供应商的货款，这种做法伤害了企业与供应商之间的合作互利关系，同时也损坏了企业的信誉。长期拖欠供应商的货款，就会造成采购成本的上升，提高企业的资金成本。 本文针对A公司运用供应链理论、利益相关者理论、五力分析模型等相关理论，通过供应商选择、供应商业绩评价与供应商关系管理，提高企业的应付账款周转期，扩大应付账款的总规模，缓解企业的资金压力，降低企业的资金成本的案例进行分析，探讨企业如何通过供应商选择、供应商绩效评价和供应商关系管理提高企业应付账款管理的水平。 通过供应商选择、供应商绩效评价和供应商关系管理，提高企业应付账款的规模和周转天数，降低企业的资金成本，具有一定的代表性和现实意义，其他企业可以借鉴A公司的做法，在加强应付账款的内部控制，保证企业应付账款会计核算的及时与准确，按时支付供应商货款的前提下，对现有供应商进行动态绩效评价，淘汰绩效差的供应商，引进新的合格供应商，加强供应商关系管理来提高企业应付账款的周转天数，降低企业的资金成本，让应付账款为企业创造价值。
英文摘要：	Working capital management plays a very important role in the corporate financial management, but many enterprises focus on the management of accounts receivable, ignoring the value of accounts payable management. generally, enterprises use bank loans to bridge the shortage of working capital, when the enterprises fall into the financing crisis, it is difficult to borrow money from banks, they will not have enough cash to pay suppliers, Managers simply delay the due payment, this is not the right way to manage accounts payable, it will hurt the relationship with suppliers, as well as the credibility of enterprises. From the long-term view, simple delay the payment of due accounts payable will result in the increase of total purchase cost and financing cost of working capital. This paper is focus on the analysis of A company accounts payables management, the senior management of A company applies the supply chain theory, stakeholder theory, Porter's five forces analysis model in the supplier selection, supplier’s performance evaluation and supplier relationship management to increase the balance of accounts payable, improve the days of payable outstanding, reduce the financing cost. The analysis of A company’s accounts payable management is a good approach to explore how to use vendor selection, vendor performance evaluation and vendor relationship management to strengthen the management of accounts payable. It is very important to increase the balance of accounts payable and days of payable outstanding through vendor selection, vendor performance evaluation and vendor relationship management in finance management practice, other companies can learn from the practice of A company: strengthening the internal control of purchase transactions, ensuring the timely and accurately accounting of payables timely payments to suppliers, as well as introducing new qualified suppliers, evaluating performance of existing suppliers, stop purchasing from the supplier with poor performance , and building a good relationship with vendors to improve the DPO to reduce the financing cost of working capital and increase profitability of enterprise. Accounts payable management is a good tool to increase company value.
查看全文：	预览  下载(下载需要进行登录)