L公司应收账款优化管理案例研究

发布时间：2018-04-23 15:56

本文选题：应收账款 + 应收账款管理　；参考：《湘潭大学》2017年硕士论文

【摘要】：在经济全球化的大环境下,按照权责发生制的会计核算方式,赊销产生的应收账款是企业资产的重要组成部分。应收账款对现金流的影响以及与经营成果的联系使得应收账款的管理深入了企业经营活动的全过程。与此同时对企业的投融资活动也产生影响。如何加强企业的应收账款管理,是企业财务管理的重要组成部分,是值得重视和研究的课题。21世纪是现代信息技术全面发展的时代,互联网改变了生活方式,加快了经济发展的速度。寄托于互联网的文化技术产业迅速崛起。“互联网经济”、“互联网+”概念渗透在经济市场。这些以技术、使用权等无形资产为主体的轻资产企业在资产管理、经营模式上都有区别于传统实体制造业企业的地方。L公司特殊的行业背景与盈利模式注定了其应收账款管理有着不同于传统工业制造业的管理方案。在此背景下,文章采用理论分析与案例结合的方法,首先介绍了本文的研究意义和背景,以及创新点与不足;其次介绍了应收账款管理的相关概念和理论综述;然后以L公司为研究主体,应收账款管理为研究对象,按照问题导向型的写作思路,分析了L公司应收账款及管理的现状,发现L公司的应收账款规模大、应收账款增长速度大大超过营业收入的增长速度,应收账款周转率低等问题,随后从管理的角度对L公司出现的关于应收账款非正常现象进行分析,认为应收账款组织结构不合理,管理目标不明确、管理流程冗长等是L应收账款管理问题的原因;最后对L公司应收账款管理的优化提出了五点措施,即完善应收账款管理组织体系,完善信用管理体系,建立账款跟踪管理体系,加强对关联方应收账款的管理,建立账款配套管理措施。目前,关于企业应收账款管理问题的研究,主要是从应收账款的事前、事中和事后进行研究,并非系统的从企业整个经济产业链去看待应收账款管理问题。文章认为应收账款管理过程中,除客户信用问题外,企业内部管理的组织配置、管理制度与工作执行力等也存在的很大的问题,需要加以改进。因此,在应收账款的管理问题上,应该以系统的、全面的角度进行分析研究,从而实现企业应收账款管理的优化。
[Abstract]:In the environment of economic globalization, according to the accrual basis of accounting, accounts receivable generated by credit sales is an important part of enterprise assets. The impact of accounts receivable on cash flow and the relationship between accounts receivable and operating results make the management of accounts receivable go deep into the whole process of business activities. At the same time, the investment and financing activities of enterprises also have an impact. How to strengthen the accounts Receivable Management of Enterprises is an important part of Enterprise Financial Management. The 21st century is an era of comprehensive development of modern information technology, and the Internet has changed the way of life. The speed of economic development has been accelerated. The cultural and technological industry, which is based on the Internet, is rising rapidly. The concept of "Internet economy" and "Internet" permeate the economic market. These light assets enterprises, with technology, use rights and other intangible assets as the main body, are in asset management. There is a special background and profit model of local. L company which is different from the traditional real manufacturing enterprises in operating mode. The management of accounts receivable is different from the traditional industrial manufacturing industry. Under this background, the paper adopts the method of theoretical analysis and case study, first introduces the significance and background of this paper, and then introduces the related concepts and theories of accounts receivable management. Then taking L company as the main body of study and accounts receivable management as the research object, according to the problem-oriented writing ideas, this paper analyzes the current situation of L company's accounts receivable and management, and finds that the scale of L company's accounts receivable is large. The growth rate of accounts receivable is much higher than the growth rate of operating income, the turnover rate of accounts receivable is low, and so on. Then, from the perspective of management, the paper analyzes the abnormal phenomenon of accounts receivable that appears in company L, It is considered that the organizational structure of accounts receivable is unreasonable, the management objective is not clear, and the management process is long. Finally, five measures are put forward to optimize the management of accounts receivable in L Company. That is, to perfect the organizational system of accounts receivable management, to perfect the credit management system, to establish the management system of accounts receivable tracking, to strengthen the management of accounts receivable of related parties, and to establish the supporting management measures of accounts receivable. At present, the research on the management of enterprise accounts receivable is mainly from the prior, during and after accounts receivable, not from the whole economic and industrial chain of the enterprise to look at the management of accounts receivable. This paper points out that in the process of account receivable management, besides customer credit problems, there are many problems in the internal management of enterprises, such as organization configuration, management system and work execution ability, which need to be improved. Therefore, in the management of accounts receivable, we should analyze and study in a systematic and comprehensive way, so as to optimize the management of accounts receivable.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F49

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