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论文编号：	7931
作者编号：	2120132857
上传时间：	2015/12/8 20:04:06
中文题目：	A国际货运代理公司应收账款管理研究
英文题目：	A International Freight Forwarding Company Accounts Receivable Management Research
指导老师：	李姝
中文关键字：	应收账款；应收账款管理；信用评价；客户
英文关键字：	Accounts receivable;Accounts receivable management;Credit evaluation; Customer
中文摘要：	随着世界经济全球化，企业间竞争逐步加剧，赊销成为刺激销售，扩大市场份额，提高市场占有率的重要手段之一。许多企业感受到了赊销为企业带来的销售额与利润的增长。但赊销是一把双刃剑，它为企业带来了销售增长的同时，也为企业带来应收账款管理方面的问题。我国尚处在社会主义初级阶段，社会信用体系尚未建立，多数企业不重视应收账款的管理，缺乏应收账款风险管理意识，为公司的健康发展埋下了隐患。应收账款是企业赊销的必然产物。应收账款为企业带来管理成本、收账成本、机会成本、坏账成本、短缺成本，一旦大量应收账款无法及时收回，可能会使公司面临资金紧张的问题，严重时甚至是资金链断裂的风险。如何在赊销的同时合理地管理应收账款，加速资金周转速度，是企业管理者面临的重要问题，也是企业管理的一项重要内容。企业应权衡应收账款为企业带来的利与弊，寻找企业收益与风险的均衡点，让企业在保证销售的同时将控制应收账款风险控制到最小，保证企业价值最大化。 本文在回顾国内外学者对应收管理的研究成果的基础上，总结分析深化目前应收账款主要管理方法，指出应从事前、事中、事后三个阶段进行应收账款管理。并以A公司为研究对象，分析了其近两年的财务数据，对其应收账款管理现状进行了分析研究，结合其行业特点，指出了其在应收账款管理方面存在的问题，分析了问题的成因。并运用全面管理的应收账款管理方法，针对公司存在的问题提出了详细的解决方案。公司应完善信用风险控制体系，具体解决方案包括设立独立的信用管理机构，制度恰当的信用评价体系，健全应收账款内部控制制度。公司可以引入互联网销售模式整合客户资源，提高企业自身竞争力。在事中管理时，企业应基于ERP系统进行应收账款跟踪管理。企业应完善现有的催收体系，并提高融资提供应收账款变现能力。做图7幅，表14个，参考文献31篇。
英文摘要：	With the globalization of world economy, competition among enterprises gradually increased, credit to become the one of an important means to stimulate sales, expand market share, improve market share. Many companies feel the sales and profit for enterprises to bring credit growth. But credit is a double-edged sword, it for the enterprise brought sales growth at the same time, but also for enterprises should be the problem of accounts receivable management. China is still in the primary stage of socialism, the social credit system has not been established, most enterprises do not pay attention to the management of accounts receivable, the lack of risk management awareness of accounts receivable, the company's healthy development of hidden dangers. Accounts receivable is the inevitable product of the enterprise credit. Accounts receivable for enterprises to bring the cost of management, accounts receivable, opportunity cost, bad debt costs, shortage costs, once a large number of accounts receivable cannot be recovered in time, may make the company is facing financial problems, serious and even the risk of capital strand breaks. How in the credit and reasonable management of accounts receivable, accelerate the capital turnover rate, is an important problem facing enterprise managers, enterprise management is an important content. Enterprises should weigh the advantages and disadvantages of accounts receivable for enterprises to find the equilibrium point between enterprise income and risk, so that enterprises in the same time to ensure the sale of accounts receivable risk control to the minimum, to ensure the maximization of enterprise value. On the basis of reviewing the domestic and foreign scholars on the research results of receivables management, this paper summarizes and analyzes the main management methods of the current accounts receivable, and points out that the accounts receivable management should be carried out in three stages: before and after the event. And taking A company as the research object, analyzing the financial data of the last two years, the current situation of the management of the receivable account receivable is analyzed. And the use of comprehensive management of accounts receivable management method, for the company in advance, in the event of the existing problems and put forward a detailed solution. Prior management solution including the establishment of independent credit management agencies, establish a proper credit evaluation system, improve the internal control system, improve the competitiveness of enterprises. Management solutions include improving the information management system, the introduction of ERP management model; the corresponding accounts receivable tracking management. Post management solutions include the establishment and implementation of scientific collection system, effective use of accounts receivable financing means the transfer of risk. Make 7 pictures, 14 tables, 31 references.
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