H公司信用管理模式研究

发布时间：2018-01-01 11:33

本文关键词：H公司信用管理模式研究　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：H公司作为一家快速成长并发展崛起的高新技术企业,主营医疗药品,在国内非PVC软袋输液市场开拓出了属于自己的一席之地。公司自己投入并研发成功的膜透析液产品,拥有自主知识产权,且该产品具有安全有效环保的非PVC包装形式,品质优秀,得到了相关肾学领域专家学者的广泛认可。此外,公司为保持核心竞争力,不断促进产品产业升级、调整产品品种、布局上下游产业链,并且不间断的对产品采取差异化的营销战略,以保证公司在我国输液产品市场中的地位与市场。然而,在企业生产经营迅速发展、市场迅速扩张的条件下,企业的应收账款金额提升、营业利润率下降、资产质量下滑。H公司在迅速扩张占领市场时,忽略了对员工信用管理意识的培训,未对客户资信情况进行充分全面了解,导致销售质量下降,进而影响企业资产周转与营业利润率。希望本文的研究可以帮助改善H公司信用管理问题,提高客户质量,增强企业竞争力。本文前两章介绍研究背景、意义以及信用管理的相关理论。第三章通过对应收账款、资产周转率、营业利润率等数据进行分析,与同行业均值产生对比,找出H公司信用管理存在的问题,分析公司内部组织制度可知(1)H公司组织结构不完整,缺乏独立的信用管理部门。(2)管理机制不健全,客户信用调查流程不具体,职责分工不明确。第四章结合公司具体问题,构建了基于信用管理部门的全程信用管理模式。成立单独的信用中心,同时在其下设立客户调查、信用分析、账款管理、欠款追回四个科室,形成了四个管理部门、三项管理制度、一条销售风险控制链为主要内容的H公司信用管理模式,流程细化、职责分工明确,有效地降低管理成本。同时,在文章第五章制定一定的制度保障,包括提高员工信用管理意识、建立应收账款管理机制、构建销售风险控制制度、加强内部控制反馈制度等,以保证信用管理模式的有效实施。本文的创新点主要体现在(1)构建基于信用中心的H公司信用管理模式图。(2)信用中心下组织结构细化、职责分工明确。信用中心具体细分为四个科室,并对其职责进行分工,而且科室中包含了对H公司自身的信用管理。
[Abstract]:H company is a fast growing development and the rise of high-tech enterprises, the main medical drugs, in the domestic non PVC soft bag infusion market to develop their own company's own investment and a space for one person. The membrane dialysis fluid product development success, with independent intellectual property rights, non PVC forms of packaging, and the product is safe and effective environmental quality excellent, widely recognized by the academic experts and scholars in the field of kidney. In addition, the company in order to maintain the core competitiveness, and constantly promote the upgrading of products and industries, the adjustment of product variety, the downstream industry chain layout, and uninterrupted on products adopt different marketing strategy, in order to guarantee the status and marketing company in China infusion the product in the market. However, the rapid development in the production and operation of enterprises, the rapid expansion of market conditions, the amount of accounts receivable enterprise, operating margins fell, the decline in asset quality.H Companies in the rapid expansion of the market occupied, ignoring the employees credit management awareness training, not fully understanding of customer information, resulting in the sale of quality decline, thereby affecting the enterprise asset turnover and profit rate. I hope this study can help improve the credit management problems of H company, improve customer quality, enhance the competitiveness of enterprises the first two chapters. This paper introduces the research background, significance and related theories of credit management. In the third chapter, accounts receivable, asset turnover, operating profit rate data analysis, contrast with the industry average, find out the existing credit management problems of H company, the analysis of the internal organization system of the organization structure of H (1) the company is not complete, lack of independent credit management department. (2) the management mechanism is not perfect, the customer credit investigation process is not specific, the division of responsibilities is not clear. In the fourth chapter, combined with the company with Body problem, construct the entire credit management mode of credit management. Based on the establishment of a separate credit center, while the establishment of customer survey, the credit analysis, accounts receivable management, recover the arrears of four departments, formed four departments, three management system, a risk control chain sales as the main content H company credit management mode, process refinement, clear division of responsibilities, and effectively reduce the cost of management. At the same time, make certain protection system in the fifth chapter, including improving staff awareness of credit management, establish accounts receivable management system, build sales risk control system, strengthen internal control and feedback system, to ensure the effective implementation of the credit management mode. The innovation of this paper is mainly reflected in the (1) construction of credit management mode of H company credit center based on graph. (2) credit center under the organizational structure refinement, a clear division of responsibilities in the credit. The heart is subdivided into four sections, and their responsibilities are divided, and the Department contains the credit management of the H company itself.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7

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