CTH公司应收账款管理问题研究

发布时间：2018-03-01 18:23

本文关键词： 应收账款应收账款管理信用风险　出处：《辽宁大学》2017年硕士论文　论文类型：学位论文

【摘要】：市场经济快速发展的趋势致使今天的竞争不断加剧,企业追求在竞争中立于不败之地,开拓新的产品市场,制定销售新策略是自然而然的选择。特别是由过去的卖方市场大都转化为今天的买方市场的情景下,信用赊销作为分期收款方式吸收客户、扩大销售的一种手段,目前被大多数企业所采用,从而也导致企业的应收款项显著增多。目前,企业很重视这样的销售收款方式,认为可以获得更多的经济利益,但是很多企业的应收帐款管理制度还不完善,盲目的持有应收账款导致很多企业存在应收账款不能及时收回甚至变成坏账的风险。很多企业因为应收账款管理问题造成资金周转紧张、企业发展新业务受到限制,企业持续健康发展受到制约。对于当今的企业来说,怎样根据当今社会发展的大环境、企业自身的实际情况以及客户的状况建立有效、完整的应收账款管理体制并有效落实于实际工作中,是企业进行信用销售、管理好应收账款,降低其持有成本和风险的必要手段,保证应收账款的持有具有一定的意义,保证企业的资金流,提高企业经济效益,并最终提高企业在激烈市场竞争中的竞争实力,实现最终良好发展。本文以CTH公司为例,采用文献研究法、调查研究法、对比分析法等研究方法,分析近几年来CTH公司应收账款管理的现状,从公司应收账款规模、账龄、公司应收账款事后管理的角度,发现了 CTH公司在实际管理中存在信用政策落实、应收账款坏账准备计提比例不科学等问题,分析了这些问题是由于应收账款事前控制不到位、催款制度不健全等原因引起的,最后根据存在的问题提出了公司要提高管理人员和销售人员素质、加强销售环节前端控制、完善申报审批制度等建议。本文研究的意义在于完善CTH公司的应收账款管理制度,提高应收账款管理水平,进而提高企业的经济效益,满足股东和债权人的要求。通过对行业内一家公司的管理研究,为同行业的其他企业在应收账款管理方面提供有关理论支持和改进方法,让更多的企业重视应收账款的管理,让应收账款的存在更有价值。
[Abstract]:With the rapid development of market economy, today's competition is becoming more and more intense. Enterprises seek to remain invincible in the competition and open up new product markets. It is a natural choice to develop a new sales strategy. Especially in the situation that most of the seller's markets in the past have been transformed into today's buyer's markets, credit sales as a means of absorbing customers by installment and expanding sales, At present, it has been adopted by most enterprises, which has also led to a marked increase in the receivables of enterprises. At present, enterprises attach great importance to such sales and collection methods and think that they can obtain more economic benefits. However, the management system of accounts receivable in many enterprises is not yet perfect. The blind holding of accounts receivable causes many enterprises to have the risk that accounts receivable can not be recovered in time or even become bad debts. Many enterprises are restricted from developing new business because of the shortage of capital turnover caused by the problem of accounts receivable management. The sustainable and healthy development of enterprises is restricted. For today's enterprises, how to establish effective according to the environment of social development, the actual situation of enterprises themselves and the situation of customers, A complete management system of accounts receivable and its effective implementation in practical work is a necessary means for enterprises to carry out credit sales, manage accounts receivable well, reduce their holding costs and risks, and ensure the holding of accounts receivable has certain significance. To ensure the capital flow of the enterprise, improve the economic benefit of the enterprise, and finally improve the competitive strength of the enterprise in the fierce market competition, realize the final good development. This article takes CTH Company as an example, adopts the literature research method, the investigation research method, Comparative analysis and other research methods, this paper analyzes the current situation of accounts receivable management in CTH Company in recent years, from the perspective of the scale of accounts receivable, the age of accounts receivable, the management of accounts receivable after the company, Some problems are found in the actual management of CTH, such as the implementation of credit policy, the unscientific proportion of preparation for bad accounts receivable and so on, and the analysis of these problems is caused by the lack of prior control of accounts receivable and the imperfection of the system of calling for funds, etc. Finally, according to the existing problems, the paper puts forward some suggestions such as improving the quality of managers and sales personnel, strengthening the front end control of sales links, perfecting the application and approval system, etc. The significance of this study is to perfect the management system of accounts receivable of CTH Company. Improve the management level of accounts receivable, and then improve the economic benefits of enterprises, meet the requirements of shareholders and creditors. Through the management of a company in the industry, For other enterprises in the same industry in the management of accounts receivable to provide theoretical support and improvement methods, so that more enterprises attach importance to the management of accounts receivable, so that the existence of accounts receivable more valuable.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

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