Y石油工程建设公司应收账款管理优化研究

发布时间：2018-07-02 12:33

本文选题：Y石油工程建设公司 + 应收账款　；参考：《湘潭大学》2017年硕士论文

【摘要】：随着国内外经济的快速发展,我国对石油的需求量在不断增加,石油工程建设企业也随之进入了快速发展的阶段,但是,过快的发展速度导致企业出现了许多潜在的问题。近年来,随着原油价格的降低,石油化工企业也越来越多,从中经石油产业景气指数报告2016年第一季度报告中我们可以看出,石油市场供给量仍将大于实际需求的状况没有得到改善,这必然会导致石油工程建设企业之间的竞争越来越激烈,许多企业通常会采用垫付工程款的方式来提高中标率,增强企业的竞争力。对于石油建筑施工企业来说,项目工期较长,工程体量大,价值高,工程的后期安全保障程度要求高,施工过程中所用机器、大型设备、人工成本、材料购买等都是一笔庞大的支出,长久积累下来,将存在大量的工程款项沉淀于企业的应收账款中,从而导致企业的应收账款高居不下,影响企业资金的流动性,如果企业应收账款长期沉淀在工程项目上,不能得到有效的周转,将会严重影响企业的资产状况,为企业正常经营活动带来风险。通过对Y石油工程建设公司进行实地考察,文章主要是从公司组织结构、公司应收账款管理的相关制度、应收账款财务数据及债务人构成的角度出发,发现公司应收账款管理中存在着质量偏低、回收难度大等诸多问题,认为公司应该加强应收账款的全面管理与控制。对Y公司财务数据进行了深入分析,从其应收账款和营业收入的增长情况、应收账款与相关资产的占比情况着手,发现公司存在大量的应收账款不能得到正常收回,客户欠款情况颇为严重,Y公司应收账款的周转情况,也证明了其资金利用率不高,公司大量的资金沉淀于工程款项中,不能及时有效的被企业所利用;同时,文章结合了Y公司目前所实施的应收账款管理制度及债务人进行分析,发现公司应收账款出现问题的根本原因是由于其应收账款缺乏事前事后管理,文章的最后部分,针对Y公司组织结构和应收账款相关的管理工作进行了方案设计,以提高公司应收账款管理水平,促进公司资金高效周转,为企业健康可持续发展打下良好基础。
[Abstract]:With the rapid development of domestic and foreign economy, the demand for oil in China is increasing, and the petroleum engineering construction enterprises have also entered the stage of rapid development. However, the rapid development speed leads to the emergence of many potential problems. In recent years, with the reduction of crude oil prices, more and more petrochemical enterprises, from the stone The oil industry boom index report in the first quarter of 2016 we can see that the supply of oil market will still be greater than the actual demand, which will inevitably lead to more and more fierce competition among the construction enterprises of petroleum engineering, and many enterprises will usually adopt the way of paying the project payment to improve the rate of winning the bid and strengthen the enterprise. The competitiveness of the industry. For the petroleum construction enterprises, the project has a long period of project, large amount of engineering, high value, high level of safety and security in the later period of the project. The machine, large equipment, artificial cost and material purchase are a huge expenditure in the process of construction, and a large amount of project funds will be deposited in the enterprise for a long time. In the accounts receivable of the industry, the accounts receivable of the enterprises are so high that the liquidity of the enterprise funds can be affected. If the accounts receivable of the enterprises are precipitated in the project for a long time, they can not get the effective turnover, which will seriously affect the assets of the enterprises and bring risks to the normal operation of the enterprises. Through the Y petroleum engineering construction company, the enterprises will enter into the project. In the field of field investigation, the article is mainly from the organizational structure of the company, the related system of the management of the accounts receivable, the accounts receivable financial data and the debtor's composition, and found that there are many problems in the management of the accounts receivable in the company, such as low quality and difficulty in recovery. It is believed that the company should strengthen the comprehensive management and control of the accounts receivable. The financial data of Y company is deeply analyzed. From the increase of accounts receivable and business income and the proportion of accounts receivable and related assets, it is found that a large number of accounts receivable cannot be recovered normally, the situation of the customer's arrears is quite serious, the turnover of accounts receivable of Y company is also proved to be the use of funds. The rate is not high, a large amount of funds in the company are precipitated in the project funds and can not be used in time and effectively by the enterprises. At the same time, the article combines the accounts receivable management system and the debtor carried out by Y company, and finds that the basic reason for the problem of the accounts receivable is due to the management of the lack of accounts receivable. In the last part, the project is designed to improve the management level of the accounts receivable, to promote the efficient turnover of the company's funds, and to lay a good foundation for the healthy and sustainable development of the company in the light of the organization structure of Y company and 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】：F406.7;F426.22

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