博士伦制药公司应收账款管理研究

发布时间：2018-03-19 08:29

本文选题：应收账款　切入点：信用　出处：《山东大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济的发展,企业之间的竞争日趋激烈,赊销已成为企业刺激销售、充分挖掘市场潜力的重要手段。信用销售虽然帮助企业扩大了市场份额,提高了竞争能力,但同时也给企业带来了诸多隐患和问题。赊销是把双刃剑,提高了销售额,但随之而来的应收账款风险也成为影响企业正常经营发展的一个不容忽视的问题。由于我国社会整体信用环境不健全,各项法律法规还需完善,加之大多数企业应收帐款管理制度都很缺乏,导致很多企业存在应收账款不能及时收回甚至变成坏账的风险。很多企业因为应收账款管理问题造成资金周转紧张,企业持续健康发展受到制约。西方在应收账款管理方面的理论研究已经很发达,而我国在这方面的研究才刚刚起步,尚未形成健全的研究体系,很多理论研究都直接照搬西方发达国家的管理模式,适应我国具体国情的应收帐款管理方法较为缺乏。因此,如何对企业应收账款进行管理,降低应收帐款风险,已成为一个迫切需要考虑的重要研究课题,这个课题具有很强的现实意义。本文在对国内外应收账款管理理论分析汇总的基础上,以博士伦制药为研究对象,对该企业应收账款管理体系的现状进行了深入、细致的分析研究,尤其对近几年的财务历史数据进行了对比,揭示了企业应收帐款管理方面存在的各类问题,并进一步剖析了问题的具体成因。在此前提下,结合前面的信用管理理论、风险管理理论及全面管理理论,提出了建立应收账款全程管理模式,为企业提高应收账款管理水平,降低应收账款风险提供了有效的解决对策。全程管理模式提出设置独立的信用管理部门,规定由信用管理部门会同财务部、销售部等部门,分事前、事中和事后三个阶段,对应收帐款风险进行全面有效的全程管理。这种模式按照事前、事中和事后三个阶段分别制定了详细的管理对策,包括管理权限的设置、信用政策的制定、赊销额度的审批等,力图改变以前那种事后管理的被动管理模式。通过加强应收账款管理的事前、事中控制,加强监管销售人员,做好客户的信用审批工作,尽可能将坏账风险杜绝在赊销业务发生前,让企业最大限度的在赊销和应收账款风险之间保持平衡,实现企业价值最大化的目标。
[Abstract]:With the development of market economy in our country, the competition among enterprises is becoming more and more fierce. Credit sales has become an important means for enterprises to stimulate sales and fully tap the market potential. But at the same time, it also brings many hidden dangers and problems to enterprises. Credit sales is a double-edged sword, which increases the sales volume. However, the risk of accounts receivable has also become a problem that can not be ignored in the normal operation and development of enterprises. As the overall credit environment of our society is not perfect, various laws and regulations still need to be improved. In addition, most enterprises lack a management system of accounts receivable, which leads to the risk that accounts receivable cannot be recovered in time or even become bad debts. Many enterprises have tight capital turnover due to the problem of accounts receivable management. The sustained and healthy development of enterprises is restricted. The theoretical research on the management of accounts receivable in the West has been very developed, but the research in this field in our country has just started, and has not yet formed a sound research system. Many theoretical studies have directly copied the management model of western developed countries, and the management methods of accounts receivable adapted to the specific conditions of our country are relatively lacking. Therefore, how to manage the accounts receivable of enterprises and reduce the risk of accounts receivable, Has become an urgent need to consider an important research topic, this topic has a strong practical significance. Based on the analysis of domestic and foreign accounts receivable management theory, this paper makes a thorough and detailed analysis and research on the current situation of the management system of accounts receivable in this enterprise, taking the Shih-Lun Pharmaceutical Company as the research object. In particular, by comparing the financial historical data in recent years, this paper reveals the various problems existing in the management of accounts receivable, and further analyzes the specific causes of the problems. On this premise, combined with the previous credit management theory, The theory of risk management and the theory of overall management put forward the establishment of the whole process management model of accounts receivable, which can improve the management level of accounts receivable for enterprises. Reducing the risk of accounts receivable provides an effective solution. The whole process management mode proposes the establishment of independent credit management departments, which are stipulated by the credit management departments, together with the departments of finance, sales, etc., in three stages: prior, during and after the event, Comprehensive and effective management of the risk of accounts receivable is carried out throughout the whole process. According to the three stages of advance, business and post, detailed management countermeasures are formulated, including the establishment of management authority, the formulation of credit policy, the examination and approval of credit sales quota, etc. Trying to change the former passive management mode of ex post management. By strengthening the prior and in-process control of accounts receivable management, strengthening the supervision of sales personnel, and doing a good job of customer credit approval, As far as possible, the risk of bad debts should be avoided before the business of credit sale, and the balance between the risk of credit sale and the risk of accounts receivable should be kept as far as possible, so as to realize the goal of maximizing the value of the enterprise.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.72

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