本文關(guān)鍵詞： 應(yīng)收賬款管理 信用政策 風(fēng)險(xiǎn)控制 對(duì)策　出處：《沈陽(yáng)農(nóng)業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：市場(chǎng)經(jīng)濟(jì)的快速發(fā)展,使得企業(yè)間的競(jìng)爭(zhēng)愈發(fā)激烈,以賒銷的方式來進(jìn)行商品交易已經(jīng)越來越普遍。顯然,通過賒銷的方式,可以幫助企業(yè)擴(kuò)大銷量、降低庫(kù)存,達(dá)到提升市場(chǎng)競(jìng)爭(zhēng)力的目的。但隨著賒銷額的增加,企業(yè)應(yīng)收賬款余額也必然增加,如果企業(yè)不能做出合理有效的管控措施,應(yīng)收賬款將會(huì)居高不下。繼而,壞賬損失增大、管理成本提高、營(yíng)業(yè)利潤(rùn)降低、資金周轉(zhuǎn)變慢,這一系列問題的出現(xiàn),將會(huì)加大企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn),影響企業(yè)的健康、穩(wěn)定發(fā)展。所以,加強(qiáng)企業(yè)應(yīng)收賬款風(fēng)險(xiǎn)的防范,在擴(kuò)大銷售規(guī)模與降低財(cái)務(wù)風(fēng)險(xiǎn)二者之間找到平衡點(diǎn),已經(jīng)成為目前企業(yè)運(yùn)營(yíng)管理的重中之重。本文以DF公司為例,結(jié)合風(fēng)險(xiǎn)管理理論、信用管理理論與全面控制理論,在對(duì)DF公司深入了解的基礎(chǔ)上,首先將DF公司的應(yīng)收賬款相關(guān)財(cái)務(wù)指標(biāo)與同行業(yè)結(jié)合起來,從縱向和橫向兩個(gè)維度進(jìn)行比較分析,接下來又單獨(dú)分析了 DF公司應(yīng)收賬款的賬齡結(jié)構(gòu)、應(yīng)收賬款主要客戶、應(yīng)收賬款的管理機(jī)構(gòu)、賒銷流程以及管理制度等內(nèi)容。分析發(fā)現(xiàn)DF公司的應(yīng)收賬款的管理中存在應(yīng)收賬款余額過高且增長(zhǎng)速度快、回款風(fēng)險(xiǎn)較大、管理責(zé)任不明確、信用條件過于寬松、缺少對(duì)賒銷相關(guān)文件的保存以及催收不力等問題。繼而從企業(yè)外部環(huán)境和內(nèi)部控制兩個(gè)方面分析出這些問題存在的原因是由市場(chǎng)競(jìng)爭(zhēng)激烈、信用機(jī)制不完善、征信服務(wù)滯后、客戶信用意識(shí)淡薄、企業(yè)管理層缺乏風(fēng)險(xiǎn)意識(shí)、信用標(biāo)準(zhǔn)不科學(xué)、內(nèi)部管理不完善以及缺乏獎(jiǎng)懲機(jī)制等原因所引起的。筆者進(jìn)而從事前、事中、事后三個(gè)角度提出了 DF公司完善應(yīng)收賬款管理的對(duì)策。第一,事前防范。設(shè)立獨(dú)立的信用管理部門、制定合理的信用政策并健全應(yīng)收賬款管理內(nèi)控制度;第二,事中管理。規(guī)范合同管理、嚴(yán)格壞賬準(zhǔn)備核算制度、引進(jìn)應(yīng)收賬款信息化管理平臺(tái)。第三,事后控制。強(qiáng)化責(zé)任與績(jī)效考核、合理利用應(yīng)收賬款融資。這些措施都是通過理論結(jié)合DF公司實(shí)情提出,具有較強(qiáng)的針對(duì)性。
[Abstract]:With the rapid development of the market economy, the competition among enterprises is becoming more and more intense. It is becoming more and more common to trade goods on credit. Obviously, the way of credit sales can help enterprises expand their sales and reduce their inventories. But with the increase of credit sales, the balance of accounts receivable will inevitably increase. If the enterprise can not make reasonable and effective control measures, the accounts receivable will remain high, and then the loss of bad debts will increase. The increase of management cost, the decrease of operating profit and the slow down of capital turnover will increase the financial risk of the enterprise, affect the health and steady development of the enterprise. Finding a balance between expanding sales scale and reducing financial risk has become the most important part of enterprise operation management. This paper takes DF Company as an example, combines risk management theory, credit management theory and total control theory. On the basis of deep understanding of DF Company, this paper first combines the related financial indexes of the accounts receivable of DF Company with the same industry, and makes a comparative analysis from the vertical and horizontal dimensions. Then it analyzes separately the ageing structure of the accounts receivable of DF Company, the main customers of the accounts receivable, and the management organization of the accounts receivable. It is found that in the management of accounts receivable of DF Company, the balance of accounts receivable is too high and the growth rate is fast, the risk of payback is large, the responsibility of management is not clear, and the credit conditions are too loose. The reasons for these problems are that the market competition is fierce, the credit mechanism is not perfect, and the credit service is lagging behind. The customer credit consciousness is weak, the enterprise management lacks the risk consciousness, the credit standard is not scientific, the internal management is not perfect and lacks the reward and punishment mechanism. This paper puts forward the countermeasures to improve the management of accounts receivable in DF Company from three angles afterwards. First, it takes precautions in advance. It sets up an independent credit management department, formulates reasonable credit policies and perfects the internal control system of accounts receivable management. Regulation of contract management, strict accounting system for bad debts, introduction of information management platform for accounts receivable. Third, post-event control, strengthening responsibility and performance appraisal, These measures are put forward by combining the theory with the facts of DF Company and have strong pertinence.
【學(xué)位授予單位】：沈陽(yáng)農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.71;F406.7
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本文編號(hào)：1508541