DQ房地产公司应收款项清理工作研究

发布时间：2018-03-17 02:36

本文选题：项目管理　切入点：应收款项　出处：《西南交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：应收款项清理是企业财务管理工作的重点,也是工作难点。应收款项清理不及时,不仅占压资金,而且增加坏账风险,因此各企业财务部门都非常重视应收款项的清理工作。 DQ房地产公司是一家大型国有企业所属房地产公司,由于近几年开发建设项目多、规模大,形成了大量应收款项,占压了大量资金,加之国家宏观调控政策影响,企业筹融资渠道受限,资金紧张矛盾突出,因此,迫切需要加快应收款项的清理。虽然DQ房地产公司财务部门投入大量精力组织开展应收款项清理工作,但效果一直不理想。为了提高清理工作效率,本文尝试借鉴项目管理相关理念、技术方法来开展应收款项清理。通过查阅国内外项目管理管理相关理论知识和技术方法,认真学习,掌握项目管理精髓,针对房地产企业应收款项特殊性,对清理工作情况进行梳理,找出应收款项清理工作流程、职责分工、控制执行等方面存在的问题,剖析问题产生原因,提出改进建议和解决办法。从最终效果看,运用项目管理相关管理理念和技术,诸如WBS、责任矩阵、流程图、关键路径等,细化了应收款项清理工作的内容、明确了职责分工、优化了管理流程,强化了过程控制,取得了较好的清理效果,不仅收回大量欠款,解决部分资金不足矛度,降低资金使用成本和坏账风险,而且理清了应收款项清理工作中存在的问题及原因,完善了DQ房地产公司应收款项清理工作制度和流程,加深了项目管理知识的认识和应用能力,基本实现预期目标。
[Abstract]:The cleaning of receivables is not only the focus of enterprise financial management, but also the difficulty of the work. It not only accounts for the pressure of funds, but also increases the risk of bad debts. Therefore, the financial departments of enterprises attach great importance to the clean-up of accounts receivable. DQ Real Estate Company is a real estate company belonging to a large state-owned enterprise. Due to the large number of development projects and large scale in recent years, it has formed a large amount of receivables, occupied a large amount of capital, combined with the influence of the state macro-control policy. The financing channel of enterprise is limited and the contradiction of capital is serious. Therefore, it is urgent to speed up the cleaning up of receivables. Although DQ real estate company financial department has invested a lot of energy to organize and carry out the work of receivables clean-up, the effect has not been satisfactory all the time. In order to improve the efficiency of cleaning work, this paper attempts to draw lessons from project management related concepts, technical methods to carry out receivables cleaning. Grasp the essence of project management, in view of the particularity of receivables in real estate enterprises, sort out the cleaning work, find out the work process, division of duties, control implementation and other aspects of the problems, analyze the causes of the problems, Propose suggestions for improvement and solutions. From the final effect, using the project management related management concepts and techniques, such as WBS, responsibility matrix, flow chart, key path, etc., the contents of the work of clearing accounts receivable are refined, the division of duties and responsibilities are clarified, and the management process is optimized. The process control has been strengthened, and good cleaning effect has been achieved. It has not only recovered a large amount of arrears, solved some of the shortage of funds, reduced the use cost of funds and the risk of bad debts, but also cleared up the problems and causes existing in the clean-up of accounts receivable. The system and process of cleaning up receivables in DQ real estate company are perfected, and the understanding and application ability of project management knowledge are deepened, and the expected goal is basically achieved.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2;F299.233.4

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