DF公司应收账款管理研究

发布时间：2018-02-13 15:59

  本文关键词： 应收账款管理 信用政策 风险控制 对策　出处：《沈阳农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：市场经济的快速发展,使得企业间的竞争愈发激烈,以赊销的方式来进行商品交易已经越来越普遍。显然,通过赊销的方式,可以帮助企业扩大销量、降低库存,达到提升市场竞争力的目的。但随着赊销额的增加,企业应收账款余额也必然增加,如果企业不能做出合理有效的管控措施,应收账款将会居高不下。继而,坏账损失增大、管理成本提高、营业利润降低、资金周转变慢,这一系列问题的出现,将会加大企业的财务风险,影响企业的健康、稳定发展。所以,加强企业应收账款风险的防范,在扩大销售规模与降低财务风险二者之间找到平衡点,已经成为目前企业运营管理的重中之重。本文以DF公司为例,结合风险管理理论、信用管理理论与全面控制理论,在对DF公司深入了解的基础上,首先将DF公司的应收账款相关财务指标与同行业结合起来,从纵向和横向两个维度进行比较分析,接下来又单独分析了 DF公司应收账款的账龄结构、应收账款主要客户、应收账款的管理机构、赊销流程以及管理制度等内容。分析发现DF公司的应收账款的管理中存在应收账款余额过高且增长速度快、回款风险较大、管理责任不明确、信用条件过于宽松、缺少对赊销相关文件的保存以及催收不力等问题。继而从企业外部环境和内部控制两个方面分析出这些问题存在的原因是由市场竞争激烈、信用机制不完善、征信服务滞后、客户信用意识淡薄、企业管理层缺乏风险意识、信用标准不科学、内部管理不完善以及缺乏奖惩机制等原因所引起的。笔者进而从事前、事中、事后三个角度提出了 DF公司完善应收账款管理的对策。第一,事前防范。设立独立的信用管理部门、制定合理的信用政策并健全应收账款管理内控制度;第二,事中管理。规范合同管理、严格坏账准备核算制度、引进应收账款信息化管理平台。第三,事后控制。强化责任与绩效考核、合理利用应收账款融资。这些措施都是通过理论结合DF公司实情提出,具有较强的针对性。
[Abstract]:With the rapid development of the market economy, the competition among enterprises is becoming more and more intense. It is becoming more and more common to trade goods on credit. Obviously, the way of credit sales can help enterprises expand their sales and reduce their inventories. But with the increase of credit sales, the balance of accounts receivable will inevitably increase. If the enterprise can not make reasonable and effective control measures, the accounts receivable will remain high, and then the loss of bad debts will increase. The increase of management cost, the decrease of operating profit and the slow down of capital turnover will increase the financial risk of the enterprise, affect the health and steady development of the enterprise. Finding a balance between expanding sales scale and reducing financial risk has become the most important part of enterprise operation management. This paper takes DF Company as an example, combines risk management theory, credit management theory and total control theory. On the basis of deep understanding of DF Company, this paper first combines the related financial indexes of the accounts receivable of DF Company with the same industry, and makes a comparative analysis from the vertical and horizontal dimensions. Then it analyzes separately the ageing structure of the accounts receivable of DF Company, the main customers of the accounts receivable, and the management organization of the accounts receivable. It is found that in the management of accounts receivable of DF Company, the balance of accounts receivable is too high and the growth rate is fast, the risk of payback is large, the responsibility of management is not clear, and the credit conditions are too loose. The reasons for these problems are that the market competition is fierce, the credit mechanism is not perfect, and the credit service is lagging behind. The customer credit consciousness is weak, the enterprise management lacks the risk consciousness, the credit standard is not scientific, the internal management is not perfect and lacks the reward and punishment mechanism. This paper puts forward the countermeasures to improve the management of accounts receivable in DF Company from three angles afterwards. First, it takes precautions in advance. It sets up an independent credit management department, formulates reasonable credit policies and perfects the internal control system of accounts receivable management. Regulation of contract management, strict accounting system for bad debts, introduction of information management platform for accounts receivable. Third, post-event control, strengthening responsibility and performance appraisal, These measures are put forward by combining the theory with the facts of DF Company and have strong pertinence.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.71;F406.7
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本文编号：1508541