顺丰快递公司应收账款管理系统的完善

发布时间：2018-06-12 20:06

本文选题：应收账款 + 成本管理　；参考：《内蒙古大学》2013年硕士论文

【摘要】：在商业竞争中,企业为了扩大市场占有率,除了利用产品质量、价格、品牌等手段外,赊销成为了相当重要手段之一,相应的应收账款的规模也被不断放大。应收账款可以扩大销售,增加企业的竞争力,但是也会带来降低资金使用效率、夸大企业经营成果等问题。由此研究应收账款管理,提高资金使用价值,追求企业利润最大化成为财务管理的重要目标。作为现代物流业中的新兴力量,快递业的发展呈现了超过GDP数倍的增长,但快递业的市场的特殊性及服务的灵活性,都给其财务管理特别是应收账款的管理带来了相当的难度。本文以顺丰快递公司实际情况作为研究对象,力求从理论和实践两个方面,对国内快递公司应收账款管理的现状和发展方向进行探索,在分析国内快递行业的特点对应收账款管理的影响的基础上,对于其应收账款管理的现状做出综合的分析及评价,并有针对性地提出了公司通过多样化结算平台搭建、非现金结算推行、大客户差异化服务、客户信用评价体系的建立、管理层绩效考核指标的导向改善收账款管理的策略。
[Abstract]:In commercial competition, in order to expand the market share, in addition to the use of product quality, price, brand and other means, credit sales has become a very important means, the corresponding scale of accounts receivable has been constantly enlarged. Accounts receivable can expand the sales and increase the competitiveness of enterprises, but it will also reduce the efficiency of the use of funds, exaggerate the business results and other problems. Therefore, it is an important goal of financial management to study the management of accounts receivable, to improve the use value of funds and to pursue the maximization of enterprise profits. As a new force in the modern logistics industry, the development of express delivery industry has shown several times the growth of GDP, but the particularity of the market and the flexibility of service of express delivery industry have brought considerable difficulties to its financial management, especially the management of accounts receivable. Taking the actual situation of Shunfeng express delivery company as the research object, this paper tries to explore the current situation and development direction of domestic express company's accounts receivable management from two aspects of theory and practice. Based on the analysis of the influence of the characteristics of domestic express delivery industry on the management of accounts receivable, this paper makes a comprehensive analysis and evaluation of the current situation of the management of accounts receivable, and puts forward that the company should build a diversified settlement platform. Non-cash settlement implementation, major customer differentiation service, the establishment of customer credit evaluation system, management performance evaluation indicators to improve the management of accounts collection strategy.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F259.2;F275

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