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论文编号：	7897
作者编号：	2120132887
上传时间：	2015/12/8 14:33:21
中文题目：	工程机械行业应收账款管理研究——以Z公司为例
英文题目：	The accounts receivable management of construction machinery——for example as Z Company
指导老师：	陈国欣
中文关键字：	工程机械行业;信用销售;应收账款;财务指标
英文关键字：	Engineering machinery industry; Credit sales; Accounts receivable; Financial indicators
中文摘要：	随着市场经济的发展，信用业务己经成为企业提高竞争力、扩大销售的必要手段，为了达到增加企业盈利能力，在扩大了销售量的同时，提高产品的市场占有率和市场竞争力的目的，它充分利用了企业现有的生产能力，也对企业的潜能进行了挖掘。但是信用业务也是一把双刃剑，它也带来了诸多的问题和隐患，其中最明显的就是不断增长的应收账款余额，同时由于受到企业外部环境和各种内部因素的影响，我国许多企业忽视了信用管理，存在着应收账款数额大、账龄长且容易发生坏账损失的问题，在应收账款管理方面意识比较淡薄，没有建立完整的管理体系，这些都制约了企业的正常经营和可持续发展，严重影响了企业的现金流量和财务状况，归根到底都是因为企业应收账款居高不下而造成的资金流转困难。本文基于对企业应收账款管理的理论分析，根据应收账款的管理过程，探讨管理中的重点问题，包括论述应收账款的概念和基本理论、目前工程机械行业应收账款管理控制的普遍现状、结合相关财务指标的分析，提出工程机械行业应收账款目前存在的问题。同时以工程机械行业中的典型企业Z公司为个例，进行比较深入的剖析和探讨，理论与个案相结合，针对我国工程机械行业，提出如何使企业呆坏账减少到最小，加强企业资金周转，促使经济效益的提高。为了给工程机械行业的一般企业提供一条理论上可行的、实际上可操作的思路，解决应收账款目前存在的问题，文章将从如何进一步加强应收账款管理，提高应收账款管理水平，界定信用管理部门的职责、减少坏账损失等方面出发，对应收账款进行研究分析。
英文摘要：	With the development of market economy, credit business has become the necessary way for enterprises to improve competitiveness and expand sales. It makes full use of the existing and potential production capacity, as well as expand sales, increase the market share of products, and improve the market competitiveness of enterprises. That is leading to achieve the aim of increasing profits for enterprises. But in these benefits at the same time, it also exists many problems and hidden trouble. The most obvious is that the balance of accounts receivable increased, at the same time, due to the enterprise external environment and various internal factors, accounts receivable management consciousness of many enterprises in our country is so weak, as well as the single way of management. For example, the amount of overdue debt is large and own for a long time, highly bad debts rate, also like the ignore of credit management. Some companies have difficult in capital turnover as the result of the large mount of accounts receivable, that seriously affected the enterprise's cash flow and financial condition, so as to further restricted the enterprise's normal operation and sustainable development. Based on the process of the accounts receivable management in enterprise, we plan to discuss some of the important problem, such as the concept and basic theory of accounts receivable, the accounts receivable management control in general situation of engineering machinery industry. Combined with the analysis of the relevant financial indicators, we put forward the present problems of the accounts receivable in engineering machinery industry. At the same time, based on the typical enterprise Z Company in the engineering machinery industry, we will take further study and analysis to combine the theory with practice. We are aimed at put forward how to reduce the enterprise debts to the minimum, as well as to strengthen the capital turnover and improve economic benefit. We should define the credit management department's responsibility at the same time. Based on the research of the accounts receivable management measures, we try to provide a practical and operable ways to solve the problem by improving the standard of accounts receivable management and reducing the bad debt losses.
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