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论文编号：	7990
作者编号：	2120132854
上传时间：	2015/12/9 16:48:22
中文题目：	中小型外资企业应收账款管理研究-以TTS公司为例
英文题目：	Research on Accounts Receivable Management of Small and Medium- Sized Foreign Companies - A case Study of TTS Company
指导老师：	宗先臻
中文关键字：	全程信用管理；应收账款管理；信用管理；成本控制
英文关键字：	Whole-Process Credit Management; the Management of Accounts Receivable; Credit Management; Cost Control
中文摘要：	随着不断深入的市场经济，使得企业不得不以赊销或货到付款的方式开拓和提高市场占有率。中国改革开放30余年，进入中国的中小型外资企业越来越多，在中国激烈的竞争环境下，既需要与大型外资企业相竞争，比如世界500强，又需要与本土的大国企或民营企业相抗衡，本土的企业优势在于更了解国情，拥有更为深厚的人脉和资源，在这样的情况下，中小型外资企业想在中国的广阔市场中，占有一席之地，赊销必然成为扩大销售方式之一。诚然，这种做法必然会给公司带来应收账款资产，应收账款在各公司资产负债表中是数额较大的有形资产之一。 考虑到中小型外资企业的特点，在应收账款管理时，应从提高现金流和收益的目标出发，在充分预估应收账款持有成本和风险的前提下，运用全程信用管理有效管理应收账款，减少坏账损失，从总体上来权衡有关应收账款政策的成本和收益，从而取得企业利润最大化和缓解企业的资金压力。 本文依据国内外应收账款管理的理论，对案例公司TTS的应收账款管理活动进行了梳理和分析，提出将全程信用管理理论运用到应收账款管理中，完善其应收账款体系。在此过程中，不要求全求大，而是根据企业自身的规模将成本控制运用到应收账款管理中。如此这样既保证了企业由赊销带来市场份额扩大的同时，也收到了由有效的应收账款管理可为公司减少坏账损失和财务成本带来的好处，以增强TTS公司在中国的市场竞争能力和长期可持续发展的能力。最后，从观念上、组织机构、机制和系统四方面实施保障措施，使得应收账款管理方案将会更加完善而富有成效。上述改善建议和方案，希望可为其他中小型外资企业的应收账款管理提供有益的启示。
英文摘要：	After China’s opening up for more than 30 years, more and more small and medium-sized foreign companies enter China, under the fierce competition in China, they need to fight with large foreign enterprises, such as the global 500 companies, meanwhile, compete with the large state-owned enterprises or private enterprises, the local companies advantage is to know about the local situation, has a more profound human relations and local resources. Under such situation, credit sale is one of good methods to expand the market share. Thus, such practice will inevitably bring the assets, Accounts Receivable. Considering the scale of the small and medium-sized foreign enterprises, under fully estimation of accounts receivable holding cost and risk, implement Whole-Process Credit Management to manage accounts receivable effectively, to achieve the maximum profit and cash-flow, in the overall to balance the cost and benefits of the accounts receivable policy. On the basis of the theory of accounts receivable management, the thesis analyzed accounts receivable management of TTS Company, and proposed Whole-Process Credit Management applied to the management of accounts receivable, then improve accounts receivable management combined with cost control according to their own situation. Not only ensure to enlarge the market share, but also save the financial cost and bad losses as much as they can, to enhance the competition ability in the China market and the ability of sustainable development in the long run. Lastly, from notion, organization, mechanism and system, implement safeguard measures to make the solution of accounts receivable management more perfect and effective. Hope can provide beneficial enlightenment for accounts receivable management to other small and medium-sized foreign companies.
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