外贸F公司应收账款管理问题研究

发布时间：2018-03-29 11:11

本文选题：应收账款风险管理　切入点：赊销　出处：《大连理工大学》2014年硕士论文

【摘要】：随着经济全球化的深入,出口企业市场竞争日益加剧,赊销这一销售模式越来越广泛的被出口企业所采用以增加企业的竞争力,同时带来的是企业应收账款规模不断壮大,企业也越来越重视对应收账款进行科学有效的管理。本文目的在于研究F公司在管理应收账款的过程中存在的问题以及解决对策,优化F公司应收账款规模,加强应收账款风险管理,从而实现风险性与盈利性的统一,促进企业总收益达到最大化。这对F企业在当前阶段能够增加盈利性,在未来阶段持续稳定健康发展意义重大。本文的研究对象是F公司的应收账款管理工作,从普遍应收账款风险管理、应收账款规模管理、信用评级管理等方面的理论进行研究,通过查阅相关资料,溯源应收账款风险管理理论、应收账款收益、应收账款相关成本、应收账款规模、信用评级管理等相关研究成果与理论等,根据理论指导,研究分析了F公司应收账款管理业务的发展历程,F公司当前阶段所处的现状以及应收账款管理体系现状等,对F公司应收账款管理存在问题进行诊断,运用相关理论结合F公司实际情况为优化改善F公司应收账款风险管理、优化应收账款规模提出对策,希望能为全面改进应收账款管理工作提出指导性的方案。
[Abstract]:With the deepening of economic globalization, the market competition of export enterprises is becoming more and more intense. Credit sales model has been adopted more and more widely by export enterprises to increase the competitiveness of enterprises. At the same time, the scale of enterprise accounts receivable has been growing rapidly. Enterprises also pay more and more attention to the scientific and effective management of accounts receivable. The purpose of this paper is to study the problems existing in the process of managing accounts receivable in F Company and to solve them, optimize the scale of accounts receivable in F Company, and strengthen the risk management of accounts receivable so as to realize the unity of risk and profitability. It is of great significance for F enterprises to increase their profitability at the present stage and to develop steadily and healthily in the future. The research object of this paper is the management of accounts receivable of company F, from the aspects of risk management of general accounts receivable, scale management of accounts receivable, credit rating management and so on, through consulting relevant information, Traceability account receivable risk management theory, accounts receivable income, receivable related cost, receivable account scale, credit rating management and other related research results and theories, according to theoretical guidance, This paper studies and analyzes the development course of accounts receivable management business in F Company and the current situation and current situation of accounts receivable management system in F Company, and makes a diagnosis of the problems existing in the management of accounts receivable in F Company. Combining the relevant theory with the actual situation of company F, this paper puts forward some countermeasures to optimize the risk management of accounts receivable and optimize the scale of accounts receivable in F company, hoping to put forward a guiding scheme for improving the management of accounts receivable in an all-round way.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752;F715.5

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