S新华书店的应收账款收回的策略和应用研究

发布时间：2018-03-13 21:44

本文选题：新华书店　切入点：应收账款　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：时代的变化推动着新华书店这一老字号国企逐步走向市场化,新华书店从原来只经营教材、教辅和一般图书等产品向教育装备、研学旅行、自主办学、学校餐饮等行业拓展。客户群体也在不断的丰富和完善,从较为单一的学校、师生客户向社会更多的大众群体等客户群拓展。为了积极的参加市场的开拓和客户的争夺,新华书店通过加大赊销力度,新华书店的销售收入快速增长。同时,新华书店面临着较大的应收账款回收风险,因此新华书店在业务类型和客户群体增长的情况下,如何加强应收账款的管理,以保障企业的运营质量,避免经营风险,成为企业管理核心问题。本文共六章,第一章绪论讲述了研究背景、目的与意义,研究内容与方法技术路线等。第二章是相关理论基础,包括应收账款的概念及形成原因,应收账款的政策管理与决策方法,应收账款的管理手段等,为本文的研究提供理论基础。第三章对S新华书店应收账款的基本情况和存在的问题进行了分析,通过对问题进行分析,为S新华书店加强应收账款的回收提供依据。同时,对S新华书店应收账款管理中存在问题的原因分析,包括客户信用与分类管理缺失,应收账款处理手段单一,销售与财务结算脱节,销售激励制度存在不足等几个方面的原因。第四章针对S新华书店应收账款存在的问题提出了收回策略,包括实行基于信用等级的应收账款客户分类管理,加强信用管理基础上的额度管控,采取灵活多样的手段催收应收账款等几个方面。第五章是S新华书店应收账款收回策略保障措施,包括完善销售与财务部门职能建设,优化销售激励措施,将应收账款制度融合进销售政策当中,重视应收账款收回的效费分析等。最后是全文总结与展望。本文通过研究,提出S新华书店通过有效的应收账款管理策略,能够在较大程度上帮助其控制应收账款风险,并为行业内类似企业提升应收账款的效率和能力提出针对性的建议与参考。
[Abstract]:The changes of the times have pushed Xinhua Bookstore, an old state-owned enterprise, into marketization. Xinhua Bookstore has moved from its original products such as teaching materials, teaching aids and general books to educational equipment, travel in research and study, and independent running of schools. School catering and other industries expand. The customer group is also constantly rich and perfect, from a more single school, teachers and students to the community of more customers and other groups of customers. In order to actively participate in the development of the market and the competition for customers, By increasing credit sales, Xinhua Bookstore's sales revenue is growing rapidly. At the same time, Xinhua Bookstore faces a greater risk of collection of accounts receivable, so Xinhua Bookstore is faced with the growth of business types and customer groups. How to strengthen the management of accounts receivable in order to ensure the operation quality of enterprises, avoid the risk of operation, and become the core problem of enterprise management. This paper has six chapters, the first chapter introduces the background, purpose and significance of the research. The second chapter is the related theoretical basis, including the concept and formation of accounts receivable, the policy management and decision-making methods of accounts receivable, the management methods of accounts receivable, etc. The third chapter analyzes the basic situation and existing problems of the accounts receivable of S Xinhua Bookstore, through the analysis of the problems, provides the basis for strengthening the recovery of the accounts receivable of S Xinhua Bookstore. This paper analyzes the causes of the problems in the management of accounts receivable in S Xinhua Bookstore, including the lack of credit and classified management of customers, the single means of dealing with accounts receivable, the disconnection between sales and financial settlement, Chapter 4th puts forward the recovery strategy for the problems existing in the accounts receivable of S Xinhua Bookstore, including the implementation of customer classification management of accounts receivable based on credit grade. Strengthening the quota control on the basis of credit management, adopting flexible and diversified means to collect accounts receivable and other aspects. Chapter 5th is the safeguard measures for the recovery of accounts receivable from S Xinhua Bookstore, including improving the function construction of sales and finance departments. Optimize the sales incentives, integrate the accounts receivable system into the sales policy, and attach importance to the analysis of the effect of the collection of accounts receivable. Finally, the summary and prospect of the full text. Through effective account receivable management strategy, S Xinhua Bookstore can help it to control the risk of accounts receivable to a large extent, and put forward targeted suggestions and references for similar enterprises in the industry to enhance the efficiency and ability of accounts receivable.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G231;F275

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