产能过剩背景下中联重科应收款项困境研究

发布时间：2018-01-01 10:30

本文关键词：产能过剩背景下中联重科应收款项困境研究　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：摘要：工程机械制造业是国家的基础支柱产业,其发展水平是一国工业化程度和国民经济实力的重要标志。过去几年,该行业进入黄金发展时代。但随着金融危机的爆发,经济持续低迷,该行业市场需求不足,出现产能过剩等现象；工程项目萎缩且金融政策紧缩,下游企业资金收紧,逐渐暴露出该行业销售模式的弊端,使得工程机械制造商陷入应收款项居高不下的困境。本文以中联重科为案例,首先分析该企业的应收款项现状及其对现金流和利润质量的影响,涉及应收款项周转率等多项财务指标；其次,结合内外部因素对中联重科应收款项困境进行深层次的剖析,其中内部影响因素为应收款项前期控制不足、激进的信用销售模式和规模扩张的经营战略；外部影响因素为工程机械行业的产能过剩和严重的产品同质化现象。通过应收款项困境的成因分析可知,解决该困境的对策应从多方面综合考虑。良好的应收款项管理,可降低呆坏账损失,提高利润质量；将产品转化为现金,营销是关键,利用观念营销和转变销售人员观念,可避免非理性地促销；充分挖掘客户内在需求、加强售后服务管理,增强客户满意度与忠诚度,从而提高客户份额；技术创新是使需求转化为现实的关键,产品智能化和关注节能环保,有利于实现产品的差异化；开拓广泛的市场空间,有助于消化中联重科多余的产能。这些对策建议期许为中联重科走出应收款项困境提供参考。
[Abstract]:Abstract: construction machinery manufacturing industry is the foundation of national pillar industry, its development level is an important symbol of a country's level of industrialization and the strength of the national economy. In the past few years, the industry entered the era of gold development. But with the outbreak of the financial crisis, the economic downturn, the industry market demand, overcapacity and other phenomena; the project is shrinking and financial policy tightening, tightening funds downstream enterprises, gradually exposed the shortcomings in the industry sales model, the construction machinery manufacturers in the high receivables dilemma.
In this paper, Zoomlion case, first analyzes the status quo of receivables of the enterprise and its influence on cash flow and profit quality, involving a number of accounts receivable turnover rate and other financial indicators; secondly, combining the internal and external factors of ZOOMLION receivables predicament analyze deeply, the internal factors for the shortage of receivables should be early control, aggressive credit sales model and the expansion of the business strategy; external factors for the construction machinery industry overcapacity and serious products homogenization phenomenon.
The causes of receivables dilemma analysis, considering the aspects of countermeasures should resolve the dilemma. Receivables with good management, can reduce the bad debt losses, improve profit quality; products will be converted into cash, marketing is the key, use the concept of marketing and sales staff can change the idea, to avoid irrational promotion; to fully tap the customer needs, enhance customer service service management, enhance customer satisfaction and loyalty, improve customer share; technological innovation is the demand into real key, intelligent products and focus on energy conservation and environmental protection, to achieve product differentiation; develop the broad market space, ZOOMLION helps to digest excess capacity these suggestions provide reference. Expect receivables for ZOOMLION out of the predicament.

【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.4

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