Z钢铁电商企业应收账款信用管理研究

发布时间：2018-03-18 15:45

本文选题：钢铁电商　切入点：应收账款管理　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来互联网行业的兴起,提高了信息交流的速度,因此也就提高了商业运作效率。提高商业运作效率能给企业带来更大的价值,所以导致很多传统行业企业纷纷进入互联网“试水”。近几年内大宗商品行业由于产能过剩,随着供给侧的改革,都在纷纷寻求产业升级。而互联网带来的效率提升给行业带来了转机。因此,近5年内,社会上涌现出大量的大宗商品电商。2015一年就有超过28亿风投资金进入了大宗商品电商。截止2015年年底,大宗商品电商的数量已经突破了1100家,而其中钢铁电商平台的数量就占了28%。日渐白日化的钢铁电商行业符合一般互联网行业的特征,即赢者通吃。为了成为市场上的第一名,几乎行业里的每个企业都把战略的重点放在抢占市场份额上。从而导致钢铁电商过多运用赊销等手段拓展市场份额。但是过多的使用赊销手段,会使企业出现坏账的风险。为了防止坏账的风险,科学的应收账款管理成了关键。所以本文以钢铁电商企业应收账款的信用管理作为研究,有利于提高应收账款流动,降低企业的坏账风险性;还有利于提高公司的信用管理效率从而最终提高企业的利润率;同时还可以为电商行业的应收账款管理工作提供一定的借鉴。本文以Z公司为例,Z公司是一个钢铁电商,这几年发展迅速,客户量已经突破四万家,成交量也一跃成为行业前列。但随着市场份额的提升,公司的应收款也在逐年升高,应收账款的增幅远远大于营业收入的增幅,从2013年至2015年3年中应收账款增幅达到3749%,营收增幅只有1215%,同时坏账占赊销的比率从2013年的1.93%到2015年的4.32%,Z公司的应收账款已然出现了问题。通过这些现象,进一步调查发现该公司在部门机构设置、绩效考核、信用风险评估、授信决策、信息沟通这些方面出现问题。针对这些应收账款管理问题,本文提出了建立独立的信用管理部门;对现行考核制度进行改进;建立定量信用评估Logistic模型;规范授信决策;构建信息沟通系统等解决措施。研究发现,应收账款管理风险依然是公司普遍性问题;解决公司应收账款管理中的问题并没有一个固定模式,它根据公司的所属行业和实际情况而定;建立一个合理的信用风险管理系统是应收账款风险控制的关键;电商搭建应收账款信息系统有着自身的优势。
[Abstract]:The rise of the Internet industry in recent years has increased the speed of information exchange, and thus increased the efficiency of business operations, which can bring greater value to enterprises. As a result, many traditional industries and enterprises have entered the Internet to "test water". In recent years, because of overcapacity in the commodity industry, with supply-side reforms, All are looking for industrial upgrading. And the efficiency gains brought about by the Internet have brought about a turnaround for the industry. Therefore, in the last five years, In one year, more than 2.8 billion venture capital funds entered the commodities ecommerce industry. By the end of 2015, the number of commodity ecommerce companies had exceeded 1, 100. And the number of steel ecommerce platforms accounts for 28%. The increasingly day-long steel e-commerce industry is in line with the characteristics of the general Internet industry, that is, winner-take-all. In order to become the first place in the market, Almost every enterprise in the industry has focused its strategy on seizing market share. As a result, iron and steel ecommerce overuses credit sales and other means to expand market share. In order to prevent the risk of bad debts, the scientific management of accounts receivable becomes the key. Therefore, this paper takes the credit management of the accounts receivable of the iron and steel e-commerce enterprises as the research, which is helpful to improve the flow of accounts receivable. To reduce the risk of bad debts, to improve the efficiency of credit management and ultimately to improve the profit margin of enterprises; At the same time, it can also provide some reference for the management of accounts receivable in e-commerce industry. Taking Z Company as an example, Z Company is an iron and steel e-commerce company. It has developed rapidly in recent years, and the number of customers has exceeded 40,000. Turnover has also leapt to the forefront of the industry. But with the increase in market share, the company's receivables are rising year by year, and the increase in accounts receivable is far greater than the increase in operating income. In the three years from 2013 to 2015, the increase in accounts receivable reached 3749, and the increase in revenue was only 1,215. At the same time, the ratio of bad debts to credit sales had already gone wrong from 1.93% in 2013 to 4.32 in 2013. Further investigation shows that the company has problems in department setup, performance appraisal, credit risk assessment, credit decision making and information communication. This paper puts forward some solutions, such as establishing an independent credit management department, improving the current assessment system, establishing a quantitative credit evaluation Logistic model, standardizing credit decision making, constructing an information communication system, and so on. The risk of accounts receivable management is still a common problem in the company, and there is no fixed mode to solve the problems in the management of accounts receivable, which is based on the industry and the actual situation of the company. Establishing a reasonable credit risk management system is the key to the risk control of accounts receivable.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F724.6;F426.31

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