KM贸易公司应收账款管理体系优化研究

发布时间：2018-04-12 18:35

本文选题：应收账款管理 + 信用政策　；参考：《江苏大学》2017年硕士论文

【摘要】：在激烈的市场竞争中,赊销作为现代企业主要的销售方式,有利于帮助企业尽可能的拓展市场、增加营业收入,赊销已然成为企业运营的一种常态,因而奠定了应收账款存在的必然性。赊销带来的应收账款的规模不断增大,无形中导致企业资金周转困难,加大企业的经营风险等问题。与此同时,我国当前社会信用体系暂未完善,企业管理层对应收账款的管理尚未引起足够重视,综合各方面原因使得企业较易形成应收账款坏账。那么建立一套行之有效的应收账款管理体系就显得尤为重要。一套行之有效的应收账款管理体系,有利于降低企业运营资金风险,减少不必要的坏账损失,具有现实意义。本文尝试以KM贸易公司为例,通过对其应收账款管理进行研究,发现其在管理过程中存在的问题,并进行具体分析,从而对应收账款的管理提出改善和优化的对策和建议,以实现公司应收账款的有效管理,保障公司良性运营。具体内容如下:第一部分,主要介绍本文的研究背景、研究意义、研究方法与内容,并对国内外相关文献进行总结;第二部分从行业背景入手,分析、研究同行业内应收账款管理的相关理论;第三部分,主要介绍KM贸易公司、应收账款以及其应收账款管理的基本情况;第四部分,主要分析KM贸易公司商业信用风险的表现以及诊断现存的应收账款管理体系中存在的诸多问题;第五部分,根据前一章的诊断结果对KM贸易公司的应收账款管理提出改善优化的对策和建议,完善应收账款管理体系,并预测实施以后实现的效果,同时列举实施难点;最后,是对全文的总结与展望。应收账款管理是一个系统工程,一个运行良好的应收账款管理系统,能够降低企业经营风险,提高企业综合竞争力,实现企业良性运转。贸易公司完善应收账款的管理流程,有利于缓解贸易公司在销售额与资金回笼双重压力下的处境,找到一个相对平衡的点,掌控和调解销售额与资金回笼之间的关系,以适应不同时期企业所制定的公司战略。KM贸易公司通过优化公司各相关环节的应收账款管理,改善公司信用风险现状,可以为贸易行业的其他公司做出表率作用,为其他贸易公司实施和优化应收账款的管理,提供管理经验。
[Abstract]:In the fierce market competition, credit sales, as the main sales mode of modern enterprises, is conducive to help enterprises to expand the market as much as possible, increase business income, credit sales has become a normal business operation.Therefore, the inevitability of the existence of accounts receivable has been established.The scale of accounts receivable caused by credit sales is increasing, which can lead to the difficulty of capital turnover and increase the management risk of enterprises.At the same time, the current social credit system of our country is not perfect, and the management of accounts receivable has not been paid enough attention to by the management of enterprises, which makes it easy for enterprises to form bad debts of accounts receivable for various reasons.So it is very important to establish a set of effective accounts receivable management system.A set of effective accounts receivable management system is helpful to reduce the operating capital risk and reduce the unnecessary loss of bad debts.This paper attempts to take km Trading Company as an example, through the study of its accounts receivable management, find out its problems in the management process, and carry out a specific analysis, so as to improve and optimize the management of accounts receivable countermeasures and suggestions.In order to achieve the effective management of accounts receivable, to ensure the sound operation of the company.The specific contents are as follows: the first part mainly introduces the research background, research significance, research methods and contents, and summarizes the relevant literature at home and abroad; the second part from the industry background, analysis,The third part mainly introduces km trading company, accounts receivable and the basic situation of its accounts receivable management; the fourth part,This paper mainly analyzes the performance of km trading company's commercial credit risk and the problems existing in the existing management system of accounts receivable.According to the diagnosis results in the previous chapter, the author puts forward the countermeasures and suggestions to improve the management of account receivable of km Trading Company, consummates the management system of accounts receivable, forecasts the effect of the implementation, and enumerates the difficulties in the implementation.It is a summary and prospect of the full text.The management of accounts receivable is a system engineering and a good management system of accounts receivable, which can reduce the risk of enterprise management, improve the comprehensive competitiveness of enterprises, and realize the benign operation of enterprises.The improvement of the management process of accounts receivable by trading companies is conducive to alleviating the situation of trading companies under the double pressure of sales volume and capital return, finding a relatively balanced point, and controlling and mediating the relationship between sales volume and the return of funds.In order to adapt to the company strategy drawn up by enterprises in different periods. Km Trading Company can set an example for other companies in the trade industry by optimizing the accounts receivable management in all relevant links of the company and improving the current situation of the company's credit risk.Provide management experience to other trading companies to implement and optimize accounts receivable management.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F721

【参考文献】