A化妆品公司应收账款管理研究

发布时间：2018-05-18 07:23

本文选题：A公司 + 应收账款　；参考：《西南石油大学》2017年硕士论文

【摘要】：随着经济的不断发展,现代市场经济环境下,企业普遍采用信用销售以增强企业的竞争力,扩大销售量,提高市场份额,降低库存成本。但是赊销所带来的应收账款大幅增加,同时给企业带来一定的负面效益。比如:引发应收账款周期过长、流动资金被大量占用的问题,甚至影响了企业资金周转和正常的经营活动,增加了企业的财务风险。A化妆品公司是一家分支机构较多的合资化妆品公司,随着社会的不断发展,国外化妆品品牌的不断进入国内市场,国内化妆品品牌的异军突起,竞争越来越激烈。在这样的大环境下,A化妆品公司的赊销政策曾一度放宽,这样的结果势必导致应收账款的风险也随之变大。现阶段应收账款管理问题已成为A化妆品公司发展中的重要问题。本文从国内外应收账款的研究状况、应收账款对企业经营管理的意义以及应收账款风险管理等方面对应收账款加以阐述。并且有针对性的对信用政策加以研究、分析,将信用管理和应收账款管理有效的结合起来,对强化信用管理规避应收账款风险进行了深入的分析,建立事前信用评估体系,建立客户动态档案和事后的催收制度,探讨出A化妆品公司应收账款管理的改进方案。本文通过深入的研究,提出了一些A化妆品公司应收账款的改进方案,但是受知识、阅历、能力的局限,文章肯定还有很多欠缺和不够完善之处,研究还存在一定的局限性。希望日后能随着自身水平的提高,提高分析、解决问题的水平,为企业的发展提出建议和意见。
[Abstract]:With the development of economy and the environment of modern market economy, enterprises generally adopt credit sales to enhance the competitiveness of enterprises, expand sales volume, increase market share and reduce inventory cost. However, the accounts receivable caused by credit sales increase significantly, and bring some negative benefits to the enterprises at the same time. For example, it causes the problem that accounts receivable cycle is too long, liquidity is occupied in large quantities, and even affects the capital turnover of enterprises and normal business activities. Increases the financial risk of enterprises. A Cosmetics Company is a joint venture cosmetics company with more branches. With the continuous development of society, foreign cosmetics brands continue to enter the domestic market, and domestic cosmetics brands suddenly emerge. The competition is getting fiercer. In such an environment, the credit policy of cosmetics company has been relaxed, and the result is that the risk of accounts receivable will increase. At present, the management of accounts receivable has become an important issue in the development of A Cosmetics Company. This paper expounds the research status of accounts receivable at home and abroad, the significance of accounts receivable to enterprise management and the risk management of accounts receivable. And the targeted research and analysis of credit policy, the effective combination of credit management and accounts receivable management, the strengthening of credit management to avoid the risk of accounts receivable in-depth analysis, the establishment of a prior credit evaluation system, This paper establishes customer dynamic file and collection system after the event, and probes into the improvement scheme of A cosmetics company's accounts receivable management. Through in-depth research, this paper puts forward some improvement schemes of accounts receivable of A cosmetics company. However, due to the limitation of knowledge, experience and ability, there must still be a lot of deficiencies and imperfections in the article, and there are still some limitations in the study. Hope to improve the level of analysis and problem solving with the improvement of their own level in the future, and put forward suggestions and suggestions for the development of enterprises.
【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

【参考文献】