供电企业应收账款管理研究

发布时间：2019-03-29 21:26

【摘要】：本文以企业应收账款管理为研究对象,从会计学、管理学和经济学三个方面对应收账款管理相关的理论基础进行了阐释。结合供电企业应收账款管理现状,本文在分析供电企业应收账款管理现状的基础上,本文提出了基于差异化管理的应收账款管理思想,构建了应收账款的差异化管理体系,为进一步提升供电企业应收账款管理效能提供了必要的管理支撑。本文提出了基于差异化管理的应收账款管理思想,构建了由客户特征识别、客户区分及差异化管理三个部分内容组成的应收账款差异化管理模型。具体流程是：构建供电企业应收账款差异化管理指标体系、实施供电企业应收账款客户差异化识别、设计供电企业应收账款差异化管理方案。在此基础上,本文从指标体系、识别模型等方面构建了应收账款的差异化管理体系,基于区间层次分析(I-AHP)法进行了指标体系赋权。在此基础上,基于自适应网络的模糊推理系统(ANFIS)构建了应收账款差异化识别模型。通过实证应用检验了模型的科学性和合理性,提出了应收账款差异化管理方案设计。希望能为供电企业应收账款管理发展和创新提供有益借鉴。
[Abstract]:This article takes the enterprise accounts receivable management as the research object, has carried on the explanation from the accounting, the management science and the economics three aspects corresponding to the accounts receivable management related theory foundation. Combined with the current situation of accounts receivable management in power supply enterprises, this paper puts forward the idea of accounts receivable management based on differential management on the basis of analyzing the current situation of accounts receivable management in power supply enterprises, and constructs the differential management system of accounts receivable. In order to further improve the efficiency of accounts receivable management of power supply enterprises provide the necessary management support. This paper puts forward the idea of accounts receivable management based on differential management, and constructs a model of accounts receivable differentiation management which is composed of three parts: customer characteristic identification, customer distinction and differential management. The concrete process is as follows: to construct the index system of accounts receivable differentiation management of power supply enterprises, to implement the differential identification of accounts receivable customers of power supply enterprises, and to design the difference management scheme of accounts receivable of power supply enterprises. On this basis, this paper constructs the differential management system of accounts receivable from the aspects of index system and identification model, and gives weight to the index system based on interval Analytic hierarchy process (I-AHP). On this basis, (ANFIS), a fuzzy reasoning system based on adaptive network, constructs the differentiation recognition model of accounts receivable. Through the empirical application, the scientific and reasonable model is tested, and the difference management scheme design of accounts receivable is put forward. Hope to provide a useful reference for the development and innovation of accounts receivable management in power supply enterprises.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

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