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论文编号：	7157
作者编号：	2220131091
上传时间：	2015/5/27 12:38:52
中文题目：	T公司应收账款管理研究
英文题目：	T Company accounts receivable management
指导老师：	薛有志
中文关键字：	应收账款 清收行动 四书二证
英文关键字：	Accounts receivable,Debt collection,Four certificates two cards
中文摘要：	应收账款是指企业因销售商品、提供劳务等业务,应向购货单位或接受劳务单位收取的款项,是企业因提供劳务、销售商品等经营活动所形成的债权。在目前信用经济为主导的市场经济环境下，企业更多的采用赊销方式。企业大量采用赊销方式，随之带来应收账款管理的问题。企业应收账款管理的状况，直接影响着企业的现金流动性。企业应收账款如果管理不好，会导致企业流动性枯竭，带来经营危机。企业持有应收账款给企业带来的好处是能够扩大销售额，拓展市场占有份额，加快存货的周转，促进生产与销售的循环。但同时应收账款会影响企业流动资金的周转速度，增大了现金流出，损失了资金的机会成本，增加了管理成本，呆坏帐损失会严重影响企业的利润。应收账款的管理要从事前、事中、事后三个方面加强。首先，在事前方面，建立和完善应收账款责任管理制度，建立和完善客户资信管理制度，加强合同执行与管理制度。其次，在事中方面，规范赊销管理，加强应收账款动态管理，改进销售到回款业务流程效率。最后，在事后管理方面，完善应收账款的催收制度，加强应收账款的交接管理。 本论文采用理论与案例分析相结合的方法，就T公司在应收账款方面存在的问题进行分析，T公司存在应收账款总量居高不下，帐期过长、呆坏帐比率过大，应收账款事后管理、前清后欠，管理职责不合理、收帐效率低，企业负责人对应收账款管理缺乏足够重视等问题。针对T公司存在的大量应收账款问题，迅速成立清收工作组，专职进行清收。针对应收账款管理存在的大量问题，同时启动“四书二证”相关管理工作，解决部门分工、债权文件收集、规范收账程序。
英文摘要：	Accounts receivable is a sum of money which the enterprise shall collect from the goods purchase and labor services receiving parties, is the creditor's rights caused by the sale of goods, providing labor services and other business activities. As a leading role of current environment of market economy, selling on credit is adopted by more and more enterprises. The widely use of credit among enterprises bring the management problems of accounts receivable. The management situation of accounts receivable, directly affect the cash flow of enterprises. Inappropriate management of accounts receivable will cause the financial fluidity of enterprise used up, bring the running crisis. Holding accounts receivable has the benefits to the enterprise such as increase sales, expand market share, accelerate inventory turnover and promote the production and sales cycle. But at the same time, the accounts receivable will affect the enterprise capital turnover rate, increase the cash outflow, bring loss of the capital opportunity cost and increase the cost of management. Besides, bad debt loss will seriously affect the profits of the enterprise. There are three aspects of strengthening the management of accounts receivable: before, during and after the event. First of all, before the event, establish and improve the responsibility management system and the customer credit management system of accounts receivable, and strengthen the contract execution and management system. Secondly, during the event, standardize credit management, strengthen the dynamic management of accounts receivable, and improve the efficiency of the process from sales to debt collection. Finally, after the event, improve the collection system of accounts receivable and strengthen the transfer management of accounts receivable. In this paper, the accounts receivable issues exist in T Company were analyzed with the method of combination of theory and case analysis. T Company has the follow issues: high amount of accounts receivable, account period is too long, bad debt ratio is too large, the accounts receivable management afterward, new debt come after the settlement of old debt, management responsibility is not reasonable, collection efficiency is low the person in charge of the enterprise is lack of attention to the accounts receivable management, etc. For a large number of accounts receivable problems of T Company, a working group dedicated to collection shall be quickly set up. According to problems of accounts receivable management, the management work of “four book and two cards” shall be launched to solve the division of departments, claims documents collection and standardization of collection procedures.
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