中煤百通钢筋钢网公司应收账款管理改进研究

发布时间：2018-06-20 17:00

本文选题：中煤百通 + 应收账款管理　；参考：《湖南大学》2013年硕士论文

【摘要】：随着社会经济的不断发展与市场竞争的日益激烈，为了实现生存和发展，许多企业都采取信用赊销的方式获取定单、提高销售额。这使得企业拥有的应收账款不断升高，交易风险越来越大，许多企业因此背上了沉重的负担，经营发展步履艰难，有的企业甚至由于应收账款过于庞大导致资金周转困难、无法维持正常的生产经营，严重影响企业的健康发展，而这一现象在国内高速公路建材生产行业中尤为明显。应收账款的发生与存在是激烈市场竞争、销售与收款时间差异等的必然产物，因此与应收账款相关的工作环节是在企业管理活动中必须要健全与完善的。本文从国内高速公路建材市场现状与建材企业的结算方式特点入手，以中煤百通钢筋钢网公司（简称中煤百通）的应收账款管理过程为研究案例进行分析，指出了其应收账款管理过程中存在大客户应收账款占用的资金巨大；同时中小客户数量多，分布广，应收账款金额虽小但质量不高等特点，导致公司扩张生产经营规模、持续高速增长的可用现金流缺乏的局面；逾期应收账款金额较大，若不能完全收回则对公司造成的损失比较大；应收账款的周转天数变化的情况为先减少后增加，由此产生了较大的应收账款管理风险等具体现实问题，同时阐明了该公司在应收账款管理时还可能会遇到大客户信用风险、中小客户信用风险和战略性信用风险等问题。最后，针对以中煤百通钢筋钢网公司为例的国内高速公路建材企业提出：细分和明确应收账款管理职责，改变对账款催收人员的激励机制，，建立客户信用评估体系和公司的信用管理制度，强化应收账款的追踪分析，完善日常管理，加强应收账款的催收力度，提高效率等改进应收账款管理的措施。
[Abstract]:With the continuous development of social economy and the increasingly fierce market competition, in order to achieve survival and development, many enterprises take credit to obtain orders and increase sales. As a result, many enterprises have a heavy burden on their business, and the development of business is difficult. Some enterprises even have difficulty in capital turnover due to the huge accounts receivable. The failure to maintain normal production and management seriously affects the healthy development of enterprises, and this phenomenon is especially obvious in the domestic expressway building materials production industry. The occurrence and existence of accounts receivable is the inevitable product of the fierce market competition and the difference between sales and collection time, so the work links related to accounts receivable must be perfected and perfected in the enterprise management activities. This paper starts with the present situation of the building materials market of the expressway and the characteristics of the settlement mode of the building materials enterprises, and analyzes the accounts receivable management process of China Coal Baitong Steel net Company as a case study. It is pointed out that the large accounts receivable account takes up huge funds in the process of accounts receivable management, and the large number and wide distribution of small and medium-sized customers, the small amount of accounts receivable and the low quality of accounts receivable lead to the expansion of the scale of production and operation of the company. Lack of available cash flow with sustained rapid growth; large amount of overdue accounts receivable, if not fully recovered, greater losses to the company; changes in turnover days of accounts receivable are reduced first and then increased, Therefore, some practical problems, such as the management risk of accounts receivable, and the problems of credit risk, middle and small customer credit risk and strategic credit risk may be encountered in the management of accounts receivable. Finally, aiming at the domestic expressway building materials enterprises which take Zhongshan Baitong Steel net Company as an example, the paper puts forward the following suggestions: subdividing and clarifying the responsibility of accounts receivable management, changing the incentive mechanism for the collection of accounts. The measures to improve the management of accounts receivable, such as establishing the system of customer credit evaluation and the credit management system of the company, strengthening the tracing and analysis of accounts receivable, perfecting the daily management, strengthening the collection of accounts receivable and improving the efficiency, etc.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2;F426.31

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