SY公司应收账款管理研究

发布时间：2018-09-06 19:52

【摘要】：应收账款的管理是营运资金管理的一部分,而如何加强和管理成为企业的首要问题,我们知道赊销是形成这种债权的原因之一,也是最主要的。赊销可以有两方面的动因:一是为了扩大销售,增加利润;二是为了减少库存,降低成本。随着国内和国外工程机械行业的不断发展,各个企业面临着严重的市场竞争,如何获得高的利润成为首要问题,而赊销方式的存在,成为机械行业激进销售的一种策略,但同时也面临着高额的应收账款。在业务过程中,取得销售收入必然要转换为现金,有了现金,企业才能不断的生存。因此,作为企业首先要学会对应收账款加以管理和监控,同时不断的完善应收账款管理体系,促进企业的的不断发展。SY公司是我国一家工程机械公司,其产品种类繁多,销售渠道广泛,已经逐渐成为国内外领先企业之一。然而,随着国家政策的不断变化和公司的逐步发展,SY公司的应收账款的管理发生了一些需要解决的问题。如何提高企业的应收账款管理水平,同时完善企业的日常经营活动,已经成为SY公司目前急需解决的难题之一。本文首先涉及到的是背景、意义、国内外的研究理论以及应收账款管理的相关理论,随后,以具有代表性的SY公司为案例研究的对象,介绍了公司的情况,结合财务报表,对应收账款的财务指标、账龄结构、客户、信用政策进行了分析,对其管理现状有了一定的了解;重点分析应收帐款管理存在的问题,因其问题找出原因;最后根据其存在的问题,提出合理化的建议,按照全面管理理论,从事前一事中一事后的原则,环环相扣,并针对每一个环节,细化其建议,从而有效控制应收账款风险,提高应收账款管理质量。
[Abstract]:The management of accounts receivable is a part of the management of working capital, and how to strengthen and manage becomes the primary problem of enterprises. We know that credit sales is one of the reasons for forming this kind of debt, and it is also the most important. Credit sales can have two motivations: one is to expand sales and increase profits; the other is to reduce inventory and cost. With the continuous development of construction machinery industry both at home and abroad, each enterprise is facing serious market competition. How to obtain high profit becomes the first problem, and the existence of credit sales has become a strategy of radical sales in machinery industry. But also facing high accounts receivable. In the process of business, sales income must be converted into cash, with cash, enterprises can survive. Therefore, as an enterprise, first of all, we should learn to manage and monitor accounts receivable, at the same time, we should constantly improve the management system of accounts receivable and promote the continuous development of enterprises. Sy Company is a construction machinery company in China, which has a wide variety of products. Sales channels are extensive, has gradually become one of the leading enterprises at home and abroad. However, with the continuous change of national policy and the gradual development of the company, there are some problems that need to be solved in the management of accounts receivable. How to improve the management level of accounts receivable and improve the daily operation of enterprises has become one of the most urgent problems for SY. This paper first involves the background, significance, domestic and foreign research theory and the related theory of accounts receivable management. Then, taking the representative SY company as the case study object, introduced the company's situation, combined with the financial statements, The financial index, aging structure, customer and credit policy of accounts receivable are analyzed, and the current management situation of accounts receivable is analyzed, and the problems in the management of accounts receivable are analyzed to find out the reasons for the problems. Finally, according to its existing problems, the paper puts forward some reasonable suggestions, according to the overall management theory, the principle of engaging in the former and the later, and according to each link, it refines its suggestion, so as to effectively control the risk of accounts receivable. Improve the quality of accounts receivable management.
【学位授予单位】：南京信息工程大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.4

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