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论文编号：	9513
作者编号：	2120152852
上传时间：	2017/12/6 21:47:05
中文题目：	完善JA公司应收账款管理的研究
英文题目：	To improve the management of accounts receivable in JA company
指导老师：	王全喜
中文关键字：	应收账款管理；机械制造企业；JA机械有限公司
英文关键字：	receivable management; Machinery manufacturing enterprises; JA machinery co. LTD
中文摘要：	应收账款在企业经营中作为一种促销手段，在一定的程度上可以提高企业的产品竞争力和市场占有率，但同时它又是一把双刃剑，对企业同样也有着不容忽视的威胁，过多的应收账款和不能及时回收的问题也往往成为企业发展过程中的致命伤。因此，应收帐款的管理问题是企业财务管理中的重要内容之一。如何完善应收账款的管理，提高企业的效益，成为促进企业发展的动力是我们需要深刻思考的问题。 本文以一个中小型机械制造企业JA公司为例，在回顾了应收账款管理的研究背景、意义、目的和相关理论的基础上，列出了我国机械制造行业在应收账款管理方面的现状，阐述了应收账款管理在企业经营中的作用，为后续开展具体案例阐述进行了大环境分析，并通过机械制造企业的生产经营特点引出该行业应收账款管理中的特点。然后通过具体分析JA机械有限公司相关数据发现该公司应收账款管理中存在的问题及可能产生的影响，同时对该公司应收账款管理中发现的问题针对性的找出内外影响的原因，再通过行业特点的影响、相关理论的指导、与自身的历史数据的比较以及行业标准的参考，结合该企业自身的实际情况提出针对性的改进措施和建议，以达到完善应收账款管理的目的。 通过以上的一系列分析，最后得出结论，即JA公司全流程应收账款管理要分层次、有针对性的根据行业特点和企业自身情况进行管理，并伴随一个比较完善且贴合企业实际的评价体系，同时在制度制定和执行过程中也要完善和加强。由于论文采用的数据都是JA公司的相关数据，所以得出的结论也是适用于JA公司的。
英文摘要：	Receivable in the enterprise management as a kind of promotion, to a certain extent, can improve enterprise's product competitiveness and market share, but at the same time it is also a double-edged sword, to the enterprise has also not allow to ignore the risk of too much receivable and not timely recovery also tend to be the fatal injury in the process of enterprise development. Therefore, the management of receivable is one of the important contents in enterprise financial management. How to improve the management of receivable, improve the efficiency of enterprises and become the driving force for enterprise development is the problem that we need to think deeply. This article based on a small and medium-sized machinery manufacturing enterprises--JA company as an example, in a retrospect of the receivable management research background, significance, purpose and on the basis of relevant theories, lists the machinery manufacturing industry in China in the present situation of the receivable management, expounds the role of receivable management in enterprise management, through the analysis of relevant data JA machinery co., LTD. Found in the company's receivable management problems and possible effects, as well as the problems found in the company's receivable management is analyzed, and then through the industry characteristics, the relevant theoretical guidance, comparing with its own historical data as well as the industry standard, combined with the actual situation of the enterprise put forward the improvement measures and methods, to achieve the goal of improve receivable management. Through the above a series of analysis, finally come to the conclusion that the total process receivables management of JA needs to be managed hierarchically and targeted according to industry characteristics and the situation of the enterprise itself, and accompanied by a more perfect and joint enterprise actual evaluation system, at the same time also in the process of system development and implementation to improve and strengthen.
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