ZX公司应收账款管理研究

发布时间：2018-05-25 03:24

本文选题：应收账款管理 + 信用销售　；参考：《华南理工大学》2014年硕士论文

【摘要】：我国的轴承企业由于准入门槛低,又缺乏退出机制,再加上要承受国外优秀轴承企业抢夺市场份额的重压,因此市场竞争非常激烈。为了能在竞争中立于不败之地,许多轴承企业越来越多地使用信用销售(也就是俗称的赊销)这种营销模式,原因在于信用销售有助于企业扩大市场份额,增加销售收入,减少库存积压和提高市场竞争力。但随着信用销售的增加,应收账款也会随之增加。如果对应收账款不加以有效控制和管理,会导致企业的管理成本增加、坏账损失增多、资金周转不灵、经营风险加大,从而降低企业的经营效益和市场竞争力,影响企业的长期、稳定、健康发展。因此,研究如何加强应收账款管理对于轴承企业具有十分重要的现实意义。本文的研究对象zx公司是一家以制造和销售轴承及零部件为主的企业,近年来发展较为迅速,销售收入逐年增加,应收账款也随之连年攀升,但公司的应收账款质量较差,在管理上存在一定的问题,阻碍了公司的发展。针对这一情况,本文首先从应收账款管理的相关理论入手,总结了国内外的研究成果,打好理论基础。然后将理论应用于实际,对zx公司应收账款的现状进行详细分析,指出其目前的管理中存在的问题,主要包括组织架构、信用评估、信用政策、信息管理系统、日常管理与控制和催收机制方面的问题。最后针对这些问题,根据zx公司自身的特点和实际情况,从完善机构设置、建立有效的信用评估机制,制定合理的信用政策、建立应收账款信息管理系统、加强日常管理与控制、完善催收机制等方面提出相应的改进建议,以期能改善zx公司应收账款的现状,提高应收账款管理的水平,从而提高公司的经济效益。本文的研究是在实地调查的基础上,针对zx公司在应收账款管理方面存在的具体问题提出相应的改进建议,对zx公司提高应收账款管理水平具有一定的指导意义和现实意义,同时对同行业中的其他轴承企业具有一定的参考价值。但由于时间和能力的限制,本文的研究存在一定的局限性,希望今后有机会能加以完善。
[Abstract]:Because of the low entry threshold and the lack of exit mechanism, bearing enterprises in our country have to bear the heavy pressure of foreign excellent bearing enterprises to seize the market share, so the market competition is very fierce. In order to remain invincible in the competition, many bearing enterprises are increasingly using the credit sales (commonly known as credit sales) marketing model, because credit sales help enterprises expand market share and increase sales income. Reduce inventory backlog and improve market competitiveness. But with the increase of credit sales, accounts receivable will also increase. If the accounts receivable is not effectively controlled and managed, it will lead to the increase of the management cost, the increase of the loss of bad debts, the poor turnover of funds and the increase of the operating risk, which will reduce the operating efficiency and market competitiveness of the enterprise. Affect the long-term, stable and healthy development of the enterprise. Therefore, it is very important for bearing enterprises to study how to strengthen the management of accounts receivable. ZX company, the research object of this paper, is an enterprise which mainly makes and sells bearings and parts. In recent years, the sales revenue has increased year by year, and the accounts receivable has been rising year after year, but the quality of the company's accounts receivable is poor There are some problems in management, which hinder the development of the company. In view of this situation, this paper begins with the related theories of accounts receivable management, summarizes the domestic and foreign research results, and lays a good theoretical foundation. Then the theory is applied to practice, the current situation of accounts receivable of ZX company is analyzed in detail, and the problems existing in its current management are pointed out, including organization structure, credit evaluation, credit policy, information management system, etc. Problems in daily management and control and collection mechanisms. Finally, according to the characteristics and actual situation of ZX company, from perfecting organization setting, establishing effective credit evaluation mechanism, establishing reasonable credit policy, establishing account receivable information management system, In order to improve the current situation of accounts receivable in ZX Company, the management level of accounts receivable can be improved, and the economic benefit of the company can be improved by strengthening the daily management and control, perfecting the mechanism of collection and so on. On the basis of field investigation, this paper puts forward corresponding suggestions to improve the management of accounts receivable in ZX company, which has certain guiding and practical significance for improving the management level of accounts receivable in ZX company. At the same time, it has certain reference value to other bearing enterprises in the same industry. However, due to the limitation of time and ability, there are some limitations in this study.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4

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