OMT公司应收账款管理研究

发布时间：2018-03-03 21:05

本文选题：应收账款管理　切入点：账龄分析　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：为了在激烈的竞争中保持市场占有率，企业通过赊销扩大销售来增加企业利润，提高竞争力，也因此形成大量应收账款。应收账款管理得当，则能扩大生产经营规模、提高销量和市场份额，增加企业的现金流入量、加速资金周转和降低资金成本，在提高经济效益、增加企业经营成果的同时增加其风险抵御能力；若管理不善，严重时可能使企业面临现金流困难、陷入财务困境，最终影响企业的可持续性发展。 OMT公司专注于工业级以太交换、数据光通信产品的研发生产销售服务，产品应用于国内30多个省市自治区。由于应收账款管理薄弱，在公司业务收入增长的同时，形成了大量的应收账款和逾期未收回款项，致使公司现金流状况堪忧，影响了其正常经营管理活动。加强应收账款管理研究，对OMT公司提高应收账款管理水平从而提升整体竞争力具有重要意义，对于同行业有类似情况的中小型企业也有良好借鉴意义。本文在国内外相关研究成果的基础上，对比OMT公司所在的通信制造行业相关情况，运用指标分析法和账龄分析法等分析公司的应收账款现状，从事前、事中、事后三个阶段对公司应收账款管理的现状进行诊断，并从管理意识、组织结构、制度体系、管理手段方面追溯原因，得出OMT公司在应收账款管理上存在的问题，，即：事前管理阶段，客户档案的对象不完整、信息不全面，用以制定信用政策的客户信息不可靠，客户信用评级较随意，信用政策缺乏针对性；事中管理阶段，赊销条款的确定较随意，赊销交易审批混乱，赊销相关部门沟通效率低；事后管理阶段，客户信息的动态跟进不及时，应收账款分析和反馈不到位，收款责任落实不够，催收政策缺乏力度，逾期账款的管理不科学，没能利用应收账款融资。这些问题的内部成因在于意识的薄弱、组织结构的不合理以及信用管理制度的不健全，外部原因则是受行业周期和政治经济环境的影响。为解决OMT公司的相关问题，本文从事前、事中、事后三方面提出了对公司应收账款全程信用管理改进的方案。而后从观念、组织结构、机制、系统四方面讨论得出：应加强管理层重视，加强文化建设，调整组织结构，落实应收账款管理责任制，全面开展教育培训，加强信息化来保证改进方案的顺利实施。最后，在文章结论中对本文的研究成果进行总结概括，同时提出本文的局限性。
[Abstract]:In order to maintain market share in the fierce competition, enterprises increase their profits and competitiveness by expanding sales on credit, thus forming a large number of accounts receivable. If the accounts receivable is properly managed, the scale of production and operation can be expanded. Increase sales volume and market share, increase cash inflows, accelerate capital turnover and reduce capital costs, increase economic efficiency, increase business results and increase risk resistance; if not managed properly, When serious, the enterprise may be faced with cash flow difficulties, fall into financial distress, and ultimately affect the sustainable development of the enterprise. OMT specializes in industrial Ethernet switching, data optical communication product R & D, production and sales services, products applied in more than 30 provinces and municipalities in the country. Due to weak accounts receivable management, while the company's business revenue growth, The formation of a large number of accounts receivable and overdue collection of funds, resulting in a worrying cash flow situation of the company, affecting its normal business and management activities. It is of great significance for OMT to improve the management level of accounts receivable and to enhance the overall competitiveness of small and medium-sized enterprises with similar situation in the same industry. Based on the research results at home and abroad, this paper compares the related situation of the communication manufacturing industry in which OMT Company is located, and analyzes the current situation of the accounts receivable of the company by using the index analysis method and the aging analysis method. The current situation of the management of accounts receivable is diagnosed in three stages after the event, and the causes of the management consciousness, organizational structure, system system and management means are traced back, and the problems existing in the management of accounts receivable in OMT are obtained. That is: in advance management stage, the object of customer file is incomplete, the information is not comprehensive, the customer information used to make credit policy is unreliable, the customer credit rating is random, and the credit policy lacks pertinence. At the later management stage, the dynamic follow-up of customer information is not timely, the analysis and feedback of accounts receivable is not in place, and the collection responsibility is not enough. The lack of collection policy, the unscientific management of overdue accounts, the failure to use accounts receivable financing, the internal causes of these problems lie in weak consciousness, unreasonable organizational structure and imperfect credit management system. The external reason is affected by the industry cycle and political and economic environment. In order to solve the related problems of OMT Company, this paper puts forward a scheme to improve the credit management of the whole process of accounts receivable from three aspects: beforehand, in the event and afterwards, and then from the concept, the organization structure, the mechanism, It is concluded that the management should pay more attention to the management, strengthen the cultural construction, adjust the organizational structure, carry out the responsibility system of accounts receivable management, carry out the education and training in an all-round way, and strengthen the informationization to ensure the smooth implementation of the improvement scheme. Finally, in the conclusion of this paper, the research results are summarized and the limitations of this paper are pointed out.
【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】：F406.72;F426.63

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