M家电制造企业应收账款管理研究

发布时间：2018-03-04 23:34

本文选题：家电行业　切入点：应收账款　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化的不断发展,尤其是买方市场的形成,家电企业之间竞争越来越激烈。很多企业在提高市场竞争力、扩大市场占有率的同时,信用销售成为企业之间的一种重要交易方式。随之产生了大量的应收账款,而且应收账款在管理的过程中出现了管理不善、坏账损失严重的现象。所以,企业需要制定一套完整的应收账款管理体系,提高其应收账款管理水平,从而提高企业资金的使用效率和运营能力。完善的应收账款管理有利于企业改善其营运资金内部结构、有利于维护客户关系,重要的是有利于提高现金流量的流动效益,利于促进企业的健康发展。从家电行业的整体情况了解到,家电行业的高竞争性特征是应收账款产生的根本原因。以M家电制造企业为例,通过介绍M企业的基本情况,分析M企业应收账款增长情况、应收账款账龄、应收账款周转次数等情况,得出由于M企业应收账款并没有进行科学有效的管理,致使应收账款占流动资产比例过大、账龄较长、周转次数低、坏账损失较大等问题。对M企业的应收账款各项指标的分析之后,根据3+1信用管理模式,从应收账款管理的事前、事中、事后三个阶段对M企业应收账款管理进行了完善。主要包括完善事前的信用评估机制、事中应收账款的债权保障机制、事后应收账款的追收、建立独立的应收账款管理部门以及推进应收账款的保理和质押业务。希望通过对M企业的应收账款管理提出的完善对策,能够提高M企业应收账款管理的水平。
[Abstract]:With the continuous development of economic globalization, especially the formation of buyer's market, the competition among home appliance enterprises is becoming more and more intense. Credit sales has become an important way of trading between enterprises. With it, a large number of accounts receivable have emerged, and the accounts receivable has been mismanaged in the process of management, and the loss of bad debts is serious. Enterprises need to establish a set of complete accounts receivable management system to improve the management level of accounts receivable, so as to improve the use efficiency and operational ability of enterprise funds. Perfect accounts receivable management is conducive to the improvement of the internal structure of its working capital. It is conducive to maintaining customer relations. What is important is to improve the flow efficiency of cash flow and promote the healthy development of enterprises. The high competitive characteristic of household appliances industry is the root cause of accounts receivable. Taking M home appliance manufacturing enterprise as an example, this paper introduces the basic situation of M enterprise, and analyzes the growth of receivable account, the age of accounts receivable, and so on. It is concluded that due to the lack of scientific and effective management of accounts receivable in M enterprise, the accounts receivable accounts account for a large proportion of current assets, a long period of time, low turnover times, etc. After analyzing the indexes of accounts receivable in M enterprise, according to the credit management mode of 31, the author analyzes the problem of the prior management of accounts receivable. The management of accounts receivable in M enterprise has been perfected in three stages after the event, including the credit evaluation mechanism in advance, the creditor's rights guarantee mechanism of accounts receivable in the event, and the collection of accounts receivable after the event. To establish an independent management department of accounts receivable and to promote the factoring and pledge of accounts receivable. It is hoped that the level of management of accounts receivable of M enterprises can be improved through the perfect countermeasures of the management of accounts receivable of M enterprises.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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