HSM化工公司应收账款管理分析

发布时间：2018-04-08 17:25

本文选题：应收账款　切入点：风险控制　出处：《华南理工大学》2013年硕士论文

【摘要】：企业应收账款的管理状况,直接影响着企业的现金流动性,如果管理不善,会导致可支配资金减少,使得现金紧张,甚者会使企业陷入财务危机。所以做好应收账款的管理,对企业资金安全及企业的长期发展十分重要。通过对应收账款的研究,将应收账款的管理流程分为三个阶段,即应收账款的事前信用评估,事中跟进及事后监控。三者环环相扣,密不可分。本文通过结合HSM公司的应收账款管理情况,深入分析产生应收账款的原因,从而可以找出一条合理的途径以解决问题。 HSM公司产生大量的应收账款的原因是在于其业务绝大部分是由于信用销售。HSM公司采用的信用政策在对客户进行信用管理时,产生了较明显的偏差,使得应收账款的事前信用管理失灵。HSM公司的事中控制与事后监督非常单一、薄弱,对客户的分类不清晰,没有合理的管理流程,使得事前信用管理产生的应收账款问题严重性逐步扩大。HSM客户群基本为化工行业,行业生产周期一般在三个月,收款期较长。所以在赊销发生之前,HSM公司对客户必须有准确的信用评价才可将应收账款风险降到最低。对客户的信用给予准确的评估,这对公司的应收账款管理至关重要。同时,在事中的控制与事后监督工作中进一步保证HSM公司应收账款的安全。本文先将国内外对应收账款管理已有的研究方法与理论进行了陈述与总结,同时搜集了国内企业应收账款比率的情况,再将分别研究应收账款管理流程分为事前信用评估、事中跟进与事后管理这三个阶段可能会出现的问题及问题成因和影响。从而,从应收账款管理流程完善的角度,去解决HSM公司应收账款管理不尽完善的地方。针对HSM公司应收账款管理,事前管理中的信用控制起着最重要的作用,所以,本文着重从信用流程的完善去加强应收账款管理。文中运用5C分析法,Altman的Z值分析法,信用管理的销售量分析法和回款额法模型,对应收账款的事前信用控制流程进行完善。同时对于HSM公司应收账款事中跟进的一直以来的疏忽,在文章中提出利用DSO指标以及账龄分析法,对不确定的风险进行量化,使得企业可以对潜在危机最大的应收账款及时尽快做出处理。对于应收账款的事后管理,在文中提出了较完整的催收制度。从而以解决HSM公司应收账款中出现长应收账款周转期和较高的坏账率的问题。最后,在文章的结论,对本文的研究成果进行总结与概括,同时提出该文的局限性。
[Abstract]:The management of accounts receivable has a direct impact on the cash liquidity of an enterprise. If it is not well managed, it will lead to the decrease of disposable funds, make the cash tight, and even make the enterprise fall into financial crisis.Therefore, the management of accounts receivable is very important to the security of enterprise funds and the long-term development of enterprises.Through the study of accounts receivable, the management process of accounts receivable is divided into three stages, namely, the prior credit evaluation of accounts receivable, follow-up and monitoring afterwards.The three are inextricably linked.Based on the management of accounts receivable of HSM Company, this paper analyzes the causes of accounts receivable and finds out a reasonable way to solve the problem.The reason that HSM produces a large amount of accounts receivable is that most of its business is due to the credit policy adopted by credit sales.The prior credit management failure of accounts receivable. HSM Company's control and supervision after the incident is very single, weak, the classification of customers is not clear, there is no reasonable management process,The problem of accounts receivable caused by prior credit management gradually expands. The customer base of HSM is chemical industry. The production cycle of the industry is generally three months and the collection period is longer.Therefore, before credit sales occur, HSM must have accurate credit evaluation to minimize the risk of accounts receivable.Accurate assessment of customer credit is essential to the management of accounts receivable.At the same time, in the matter of control and post-supervision work to further ensure the safety of HSM accounts receivable.In this paper, the existing research methods and theories of accounts receivable management at home and abroad are stated and summarized. At the same time, the situation of accounts receivable ratio in domestic enterprises is collected, and then the research process of accounts receivable management is divided into prior credit evaluation.Follow-up and post-event management of these three stages of the possible problems and the causes and effects of the problem.Thus, from the perspective of perfect accounts receivable management process, to solve the HSM company accounts receivable management is not perfect.Credit control in advance management plays the most important role in the management of accounts receivable of HSM Company. Therefore, this paper focuses on strengthening the management of accounts receivable from the perfection of credit process.In this paper, we use 5C analysis method and Altman's Z value analysis method, credit management sales analysis method and payback method model to perfect the credit control flow in advance of accounts receivable.At the same time, for the neglect of following up accounts receivable in HSM Company, this paper proposes to quantify the uncertain risk by using DSO index and age analysis method.So that enterprises can be the largest potential crisis accounts receivable as soon as possible to deal with.As for the management of accounts receivable, a complete collection system is put forward in this paper.In order to solve the problem of long turnover period of accounts receivable and high bad account rate in accounts receivable of HSM Company.Finally, in the conclusion of this paper, the research results are summarized and summarized, and the limitations of this paper are pointed out.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.722

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