强生（上海）医疗器材有限公司应收账款管理研究

发布时间：2018-03-09 21:51

本文选题：医疗器材　切入点：财务管理　出处：《西安理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：在现代的社会发展中,企业需要扩大销售,并且保持市场占有率,赊销方式便普遍存在于企业的销售管理中。通过赊销,可以扩大销售,增加利润;同时,在使用信用情况下,会有很多应收账款,应收账款的产生会产生一系列的问题,使得企业有应收账款管理问题,如果应收账款管理不善,会影响公司的现金流量。过多的坏账严重时也可能会导致财务危机,使得企业的发展停滞不前,产生经济和法律的纠纷,最终影响企业的快速可持续发展。本文以该公司的一个有代表性的产品系列进行研究,随着该系列产品业务的增长,该产品的应收账款增长速度超过了销售收入,影响了公司的现金流情况,所以公司的应收账款管理研究,具有重要意义。在相关国内外研究的基础上,本文从强生(上海)医疗器材有限公司应收账款出发,采用文献研究法、实地调查研究法、分析评价法和因素敏感性分析法定性定量地对强生(上海)医疗器材有限公司应收账款管理的现状进行分析,使用账龄法、比重计算法、比例分析法等方法和客户资信分析的方法来分析公司近三年的数据,通过对应收账款的数据进行深度的分析,以及对应收账款的影响因素进一步分析,指出该公司应收账款方面存在的不足,并对这不足进行了剖析。有针对性的提出强生(上海)医疗器材有限公司应收账款管理的对策。财务方面从成本控制、账龄、坏账等方面提出了改进方案,对于信用方面的改进,采用专家分析法得出适合该公司的资信标准,同时从授信额度等方面也进行了改进。最后提出保障应收账款管理有效运行的措施。通过对脊柱系列产品相关数据的研究,提出了一系列改进方案和保障措施,有利于改进公司脊柱系列产品的应收账款管理水平,同时对公司的其他系列产品的应收账款的管理提供一定的借鉴意义,并对同类行业的同类企业提供一定参考。
[Abstract]:In the development of modern society, enterprises need to expand their sales and maintain their market share, and the way of selling on credit is widely used in the sales management of enterprises. By selling on credit, they can expand sales and increase profits; at the same time, in the case of using credit, There will be a lot of accounts receivable, the generation of accounts receivable will produce a series of problems, so that enterprises have accounts receivable management problems, if the accounts receivable management is not good, Too much bad debt can also lead to financial crisis, causing the development of enterprises to stagnate, resulting in economic and legal disputes, Finally, the rapid and sustainable development of the enterprise is affected. This paper studies a representative product series of the company. With the growth of the business of this series of products, the account receivable growth rate of the product exceeds the sales income. It affects the cash flow of the company, so the research on the accounts receivable management of the company is of great significance. On the basis of the relevant domestic and foreign research, this paper starts from the accounts receivable of Johnson (Shanghai) Medical equipment Co., Ltd. The current situation of accounts receivable management in Johnson (Shanghai) Medical equipment Co., Ltd. is analyzed qualitatively and quantitatively by the methods of literature research, field investigation, analysis and evaluation and factor sensitivity analysis. Methods such as proportional analysis and customer credit analysis are used to analyze the data of the company in the past three years, through the in-depth analysis of the data of accounts receivable, as well as the further analysis of the influencing factors of accounts receivable. This paper points out the deficiency of accounts receivable in this company, and analyzes the deficiency. The countermeasures of accounts receivable management in Johnson (Shanghai) Medical equipment Co., Ltd are put forward. For the improvement of credit, the credit standard suitable for the company is obtained by using the expert analysis method. At the same time, the credit line is also improved. Finally, the measures to ensure the effective operation of accounts receivable management are put forward. Through the research on the related data of spine series products, a series of improvement schemes and safeguard measures are put forward. It is beneficial to improve the management level of accounts receivable of the company's spine series products, at the same time, it can provide some reference to the management of other series products of the company, and also to the similar enterprises in the same industry.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F416.4

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