怡地环保公司应收账款管理改进研究

发布时间：2018-03-14 22:36

本文选题：应收账款管理　切入点：全程信用管理　出处：《兰州大学》2017年硕士论文　论文类型：学位论文

【摘要】：在竞争激烈且变幻莫测的市场环境中,信用销售已成为国有企业争夺资源和市场份额的竞争工具。但过分赊销会导致应收账款的大幅增加,国有企业陈旧的管理体制和对应收账款管理缺乏科学性认识,致使大量应收账款积存,资金利用效率降低,增加国有资产流失的风险。有鉴于此,为了加快资金回笼,减少企业的经营和财务风险,在信用销售的同时需要对应收账款进行控制和管理,应收账款管理水平已成为影响企业核心竞争力的主要因素之一。怡地环保公司是一家主要为政府机构、事业单位和有政府背景的企业提供环保技术咨询、环境影响评价和环保工程施工等服务的国有企业。由于环保行业性质的特殊性,企业通常采用先开具发票后分期收款的经营模式。即使企业高度重视应收账款管理并且对应收账款实行传统的“催收清欠”事后管理,但由于缺乏科学管理的方法,截至2015年底怡地环保公司应收账款占流动资产比例已达到32.6%。随着国企改革的不断深入和互联网信息技术在企业中的广泛应用,为应收账款管理注入了新鲜血液,对怡地环保公司目前应收账款管理模式的改进研究,特别是运用信息技术等先进手段加强应收账款管理,对提升怡地环保公司的应收账款管理水平有着重要的意义。本人在怡地环保公司从事资金管理工作已有一段时间,对应收账款的形成及其对企业的影响有一定了解和体会。为了企业未来的良性发展,结合本人三年MBA理论知识学习,希望通过探讨改进应收账款管理的措施实现优化管理的目的。在研究过程中,本人做了大量文献资料的搜集和整理,同时借鉴其它企业在应收账款管理方面取得的先进经验。本文收集了公司近三年的财务数据进行指标分析与行业经验比较,运用理论与实践相结合的方法研究并分析怡地环保公司应收账款管理现状,对存在的不足及其成因进行探讨,结合公司的实际情况以价值链理论为依据,为公司实现全程信用管理体系提出改进建议。通过本课题的研究,为该企业提高经营效益提供了参考,同时对其他同类企业也具有一定借鉴意义。
[Abstract]:In the fierce and unpredictable market environment, credit sales has become a competitive tool for state-owned enterprises to compete for resources and market share, but excessive credit sales will lead to a large increase in accounts receivable. The outdated management system of state-owned enterprises and the lack of scientific understanding of the management of accounts receivable lead to a large amount of accounts receivable accumulated, the efficiency of capital utilization is reduced, and the risk of loss of state-owned assets is increased. In view of this, in order to speed up the return of funds, To reduce the operating and financial risks of an enterprise, it is necessary to control and manage accounts receivable while selling credit. The level of accounts receivable management has become one of the main factors affecting the core competitiveness of enterprises. State-owned enterprises providing services such as environmental impact assessment and construction of environmental protection projects. Due to the particularity of the environmental protection industry, Enterprises usually adopt the business model of issuing invoices first and then collecting accounts by installment. Even though enterprises attach great importance to the management of accounts receivable and carry out the traditional management of accounts receivable after payment, but because of the lack of scientific management methods, As of end of 2015, the proportion of accounts receivable in current assets of Yadi Environmental Protection Company has reached 32.6. with the deepening of state-owned enterprises' reform and the extensive application of Internet information technology in enterprises, it has injected fresh blood into accounts receivable management. Research on the improvement of the current management mode of accounts receivable in Yardi Environmental Protection Company, especially the use of information technology and other advanced means to strengthen the management of accounts receivable, It is of great significance to improve the management level of accounts receivable of Yidi Environmental Protection Company. I have been engaged in the management of funds for some time in Yidai Environmental Protection Company. The formation of accounts receivable and its impact on the enterprise have a certain understanding and experience. In order to the future healthy development of the enterprise, combined with my three years of MBA theory knowledge learning, I hope to improve the management of accounts receivable through the measures to achieve the purpose of optimal management. In the course of the study, I have done a lot of literature collection and collation, At the same time, we draw lessons from the advanced experience of other enterprises in the management of accounts receivable. This paper collects the financial data of the company in the past three years to carry out index analysis and industry experience comparison. Using the method of combining theory and practice to study and analyze the current situation of accounts receivable management in Yidi environmental protection company, to discuss the deficiency and its causes, and to combine the actual situation of the company with the value chain theory as the basis. Through the research of this subject, this paper provides a reference for the enterprise to improve its operating efficiency, and also has certain reference significance to other similar enterprises.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X324;F275

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