PJ公司应收账款管理研究

发布时间：2018-03-09 21:07

本文选题：应收账款管理　切入点：信用管理　出处：《广东财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着国家对煤炭行业的深入改革、进口煤炭的冲击以及煤炭行业激烈市场竞争等多因素的影响,我国煤炭行业企业举步维艰,各个企业为了赢取市场份额,大都采取了信用销售的政策,虽然赊销能给企业带来一定的营业收入,但也给企业的应收账款带来了巨大的风险。截止2015年末,我国煤炭整体行业的应收账款规模达到了4104亿元,与2014年末相比,增长了232亿元。应收账款规模上升之快,也使得我国煤炭行业在应收账款管理上出现了应收账款难以及时收回、应收账款坏账率高、应收账款回收期长以及企业资金周转困难等问题,如若各企业不加强对应收账款的管理,依然只注重提高销售收入,应收账款就如一颗定时炸弹,随时都可能危及企业的营运发展。因此,本文选取了在煤炭行业中具有代表性的PJ公司作为研究对象,通过对PJ公司近五年的应收账款进行分析,发现该公司的应收账款上涨幅度很大,远超过了企业营业收入的上涨速度,因此急需改善公司的应收账款管理现状。本文总共六个章节。在第一章,主要说明了文章的选题背景和研究意义,并对国内外应收账款管理相关文献进行综述,确定本文的研究思路、结构框架及创新之处;在第二章,主要对应收账款管理的相关理论进行介绍;在第三章,主要对PJ公司的应收账款管理现状进行分析。从整体说明了煤炭行业应收账款现状,并详细说明了PJ公司的概况、销售流程、企业的组织结构,以及在近五年过程中对公司应收账款相关指标进行分析;在第四章,重点对PJ公司应收账款所存在的问题结合其原因进行分析;在第五章,针对现有问题制定出合理性的建议来改善PJ公司应收账款管理的现状;在第六章,对文章进行总结,并指出在分析过程中存在的不足。
[Abstract]:With the deep reform of the coal industry, the impact of imported coal and the fierce market competition in the coal industry, Chinese coal industry enterprises are struggling to win market share. Most of them have adopted the policy of credit sales. Although credit sales can bring a certain amount of operating income to enterprises, it also brings huge risks to the accounts receivable of enterprises. As of end of 2015, The scale of accounts receivable in China's coal industry as a whole has reached 410.4 billion yuan, an increase of 23.2 billion yuan compared with end of 2014. It also makes the coal industry of our country have some problems in the management of accounts receivable, such as the difficulty of collecting accounts receivable in time, the high rate of bad accounts receivable, the long payback period of accounts receivable and the difficulty of enterprise capital turnover, etc. If enterprises do not strengthen the management of accounts receivable, they will only focus on increasing sales income. Accounts receivable, like a time bomb, may endanger the business development of the enterprise at any time. Therefore, This paper selects PJ Company, which is a representative company in coal industry, as the research object. Through the analysis of the accounts receivable of PJ Company in the past five years, it is found that the increase of accounts receivable of PJ Company is very large. This paper has six chapters in total. In the first chapter, it mainly explains the background and significance of the research. And the domestic and foreign accounts receivable management literature review, determine the research ideas, structural framework and innovation; in the second chapter, mainly introduced the related theory of accounts receivable management; in the third chapter, This paper mainly analyzes the current situation of accounts receivable management in PJ Company. It explains the current situation of accounts receivable in coal industry as a whole, and explains in detail the general situation of PJ Company, the sales process, the organizational structure of the enterprise. And in the past five years of the process of analysis of the company accounts receivable related indicators; in chapter 4th, focusing on the PJ company accounts receivable problems combined with its causes; in chapter 5th, To improve the current situation of accounts receivable management in PJ Company, the article is summarized in Chapter 6th, and the shortcomings in the process of analysis are pointed out.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.7

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