P公司应收账款管理问题研究

发布时间：2018-06-27 20:59

本文选题：应收账款 + 信用　；参考：《对外经济贸易大学》2017年硕士论文

【摘要】：信用是现代市场经济的基石,信用活动是经济活动的重要组成部分。在市场竞争日趋激烈的环境下,企业为了能在变化中发挥自身优势,谋求生存发展之道,市场行业占据领先地位,纷纷使用赊销这种信用交易方式。这种交易方式虽然在增加收入、提高市场占有率方面展现出良好效果,但相继而来的应收账款却让企业面临着新的困境和风险。企业资金不能快速有效回笼,对正常周转产生影响;坏账等财务风险和经营风险逐步提高,影响企业利润,严重者造成企业亏损、破产。因此,对一个稳步健康发展的企业来说,加强应收账款管理十分重要。本文采用案例分析的研究方法:以应收账款相关管理理论为基础,选取媒体广告业P公司为案例研究对象,将理论分析与案例研究相结合。首先梳理汇总相关文献,奠定理论基础;其次,进行P公司基本情况说明,对其应收账款管理现状、应收账款质量等多方面展开论述;最后,结合分析研究所表露的问题提出改进对策和保障措施。本文的主要研究结论如下:(1)通过对P公司应收账款管理现状分析得出,P公司重视自身信用管理。结合企业发展情况,通过多种方式控制应收账款风险,旨在提高管理质量。(2)通过对P公司进行走访调查、财务数据分析等探究,反映出公司在应收账款管理方面仍存在诸多问题,公司尚未设置独立的信用管理部门、企业内部应收账款管理制度不完善、催收手段单一。同时,公司内部针对应收账款的系统尚未建立,信息化程度较低。以上多项因素对P公司应收账款管理成效的不理想造成影响。(3)为了帮助P公司有效管理,引入实现对广告业务的全程控制管理以及DSO指标管理,加强广告业务发布前控制、发布中控制、发布后控制。本文虽然是对P公司进行的个案分析,但对同行业其他企业在应收账款风险管理方面提供一定的启发和借鉴。
[Abstract]:Credit is the cornerstone of modern market economy, and credit activity is an important part of economic activity. Under the increasingly fierce market competition, in order to play their own advantages in the changes and seek the way of survival and development, the market industry occupies a leading position. Although this way of transaction shows good effect in increasing revenue and increasing market share, the successive accounts receivable make enterprises face new difficulties and risks. The enterprise capital can not be withdrawn quickly and effectively, which has an impact on the normal turnover; the financial risk and management risk such as bad debts are gradually raised, which affects the profits of the enterprise, and the serious one causes the enterprise to lose money and go bankrupt. Therefore, for a steady and healthy development of enterprises, the strengthening of accounts receivable management is very important. This paper adopts the case study method: based on the management theory of accounts receivable, the media advertising company P is selected as the case study object, and the theoretical analysis and the case study are combined. First, combing the relevant literature to lay the theoretical foundation; secondly, to explain the basic situation of P company, to discuss the current situation of accounts receivable management, accounts receivable quality and other aspects; finally, Combined with the analysis of the problems revealed by the Institute of improvement measures and safeguards. The main conclusions of this paper are as follows: (1) based on the analysis of the current situation of accounts receivable management in P Company, the author draws a conclusion that P Company attaches importance to its own credit management. According to the development of enterprises, the risk of accounts receivable can be controlled in many ways in order to improve the quality of management. (2) through the investigation of P Company, the analysis of financial data, and so on, It reflects that there are still many problems in the management of accounts receivable, the company has not yet set up an independent credit management department, the internal management system of accounts receivable is not perfect, and the means of collection is single. At the same time, the company's internal accounts receivable system has not been established, low level of information. In order to help P company to manage effectively, the whole process control management of advertising business and DSO index management are introduced to strengthen the pre-release control of advertising business. Release control, post-release control. Although this paper is a case study of P Company, it provides some inspiration and reference to other enterprises in the same industry in the aspect of account receivable risk management.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F713.8

【参考文献】