A物流公司应收账款管理优化研究

发布时间：2018-04-15 22:22

本文选题：物流企业 + 应收账款　；参考：《山东大学》2017年硕士论文

【摘要】：面对经济全球化的不断加深,行业内竞争日益加剧,企业为了保持竞争优势,提高市场份额,往往采用赊销作为营销手段,进而引发应收账款整体规模的大幅增长。赊销是把双刃剑,企业通过赊销,虽然提高了竞争优势,扩大了市场份额,但是赊销同时给企业带来了许多隐患和问题,伴随的应收账款风险将影响企业稳健发展。应收账款的管理在企业财务管理体系中占有重要地位,它关乎企业的可持续发展及综合竞争实力的提升。在现有的物流市场条件下,物流企业赊销情况普遍,赊销金额占销售收入金额的很大比例,加大了企业经营风险。由于我国目前整体社会信用政策法规不完善,信用环境有待提升,而且多数企业应收账款管理制度不健全,导致企业应收账款不能及时回收,存在坏账风险。应收账款会影响企业资金周转,制约企业发展,甚至会出现由于资金断裂而引发企业破产的情况。为此,对于企业如何管理应收账款,降低由应收账款引发的经营风险,这方面的课题研究极具重要性,并且已是迫在眉睫。本文是以A物流公司为研究对象,A公司是某央企的全资子公司,其经营范围以发展综合物流业务为主体,目前正处于高速发展阶段。随着公司营销力度的不断加大,业务量和公司收入不断增长的同时,应收账款规模也不断扩大,企业应收账款的管理也日趋复杂、有待提升。本文结合A公司近年来应收账款管理的实际情况,以国内外应收账款管理理论研究为指导,对公司应收账款管理现状进行了财务指标、应收账款账龄、客户情况以及应收账款现状SWOT分析等多维度分析。通过定量及定性分析,剖析A公司应收账款管理的问题,并以应收账款全面管理理论为基础,融合信用管理和风险管理理论,提出A公司应收账款管理的优化方案,借以规避应收账款风险,提升A公司应收账款管理水平。通过应收账款事前管理、事中管理以及事后管理三个阶段,对应收账款进行全面有效地全程管理。通过完善客户动态信用评估、应收账款质量分析,保护资金安全,提高资金周转率。引导业务部门提高风险甄别及防范意识,将事后分析,向事前预测转变。
[Abstract]:In the face of the deepening of economic globalization, the competition in the industry is becoming more and more serious. In order to maintain the competitive advantage and improve the market share, enterprises often use credit sales as marketing means, which leads to a large increase in the overall scale of accounts receivable.Credit sales is a double-edged sword. Although the enterprise has improved its competitive advantage and expanded its market share, credit sales has brought many hidden dangers and problems to the enterprise at the same time. The accompanying risk of accounts receivable will affect the steady development of the enterprise.The management of accounts receivable plays an important role in the financial management system of enterprises, which is related to the sustainable development of enterprises and the promotion of comprehensive competitive strength.Under the existing logistics market conditions, the situation of logistics enterprises selling on credit is very common, and the amount of credit sales accounts for a large proportion of the sales income, which increases the risk of enterprise management.Due to the imperfect social credit policies and regulations in our country, the credit environment needs to be improved, and the management system of accounts receivable of most enterprises is not perfect, the accounts receivable of enterprises can not be recovered in time, and there is a risk of bad debts.Accounts receivable will affect the turnover of funds, restrict the development of enterprises, and even lead to bankruptcy due to the breakage of funds.Therefore, the research on how to manage accounts receivable and reduce the risk caused by accounts receivable is very important and urgent.This paper takes A logistics company as the object of study, A company is a wholly owned subsidiary of a central enterprise, its scope of operation is to develop comprehensive logistics business as the main body, and it is at the stage of high speed development at present.With the increasing of marketing, the business volume and the income of the company are increasing, the scale of the accounts receivable is also expanding, and the management of the enterprise accounts receivable is becoming more and more complicated and needs to be improved.Combined with the actual situation of accounts receivable management in company A in recent years, and guided by the theoretical research on the management of accounts receivable at home and abroad, this paper carries out the financial indicators, the aging of accounts receivable, and the current situation of the management of accounts receivable in the company.Customer situation and accounts receivable status SWOT analysis and other multidimensional analysis.Through quantitative and qualitative analysis, this paper analyzes the problems of accounts receivable management in Company A, and based on the theory of comprehensive management of accounts receivable, combines the theory of credit management and risk management, and puts forward the optimization scheme of the management of accounts receivable of Company A.In order to avoid the risk of accounts receivable, improve the A company accounts receivable management level.Through the three stages of prior management of accounts receivable, management of events and management after the event, accounts receivable is managed in a comprehensive and effective way.Through perfecting customer dynamic credit evaluation and quality analysis of accounts receivable, we can protect the security of funds and improve the turnover rate of funds.Guide business department to improve risk screening and prevention consciousness, and change from post-analysis to pre-prediction.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F253.7;F259.23

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