本文選題：應(yīng)收賬款管理　切入點(diǎn)：信用管理　出處：《廣東財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著國(guó)家對(duì)煤炭行業(yè)的深入改革、進(jìn)口煤炭的沖擊以及煤炭行業(yè)激烈市場(chǎng)競(jìng)爭(zhēng)等多因素的影響,我國(guó)煤炭行業(yè)企業(yè)舉步維艱,各個(gè)企業(yè)為了贏取市場(chǎng)份額,大都采取了信用銷售的政策,雖然賒銷能給企業(yè)帶來一定的營(yíng)業(yè)收入,但也給企業(yè)的應(yīng)收賬款帶來了巨大的風(fēng)險(xiǎn)。截止2015年末,我國(guó)煤炭整體行業(yè)的應(yīng)收賬款規(guī)模達(dá)到了4104億元,與2014年末相比,增長(zhǎng)了232億元。應(yīng)收賬款規(guī)模上升之快,也使得我國(guó)煤炭行業(yè)在應(yīng)收賬款管理上出現(xiàn)了應(yīng)收賬款難以及時(shí)收回、應(yīng)收賬款壞賬率高、應(yīng)收賬款回收期長(zhǎng)以及企業(yè)資金周轉(zhuǎn)困難等問題,如若各企業(yè)不加強(qiáng)對(duì)應(yīng)收賬款的管理,依然只注重提高銷售收入,應(yīng)收賬款就如一顆定時(shí)炸彈,隨時(shí)都可能危及企業(yè)的營(yíng)運(yùn)發(fā)展。因此,本文選取了在煤炭行業(yè)中具有代表性的PJ公司作為研究對(duì)象,通過對(duì)PJ公司近五年的應(yīng)收賬款進(jìn)行分析,發(fā)現(xiàn)該公司的應(yīng)收賬款上漲幅度很大,遠(yuǎn)超過了企業(yè)營(yíng)業(yè)收入的上漲速度,因此急需改善公司的應(yīng)收賬款管理現(xiàn)狀。本文總共六個(gè)章節(jié)。在第一章,主要說明了文章的選題背景和研究意義,并對(duì)國(guó)內(nèi)外應(yīng)收賬款管理相關(guān)文獻(xiàn)進(jìn)行綜述,確定本文的研究思路、結(jié)構(gòu)框架及創(chuàng)新之處;在第二章,主要對(duì)應(yīng)收賬款管理的相關(guān)理論進(jìn)行介紹;在第三章,主要對(duì)PJ公司的應(yīng)收賬款管理現(xiàn)狀進(jìn)行分析。從整體說明了煤炭行業(yè)應(yīng)收賬款現(xiàn)狀,并詳細(xì)說明了PJ公司的概況、銷售流程、企業(yè)的組織結(jié)構(gòu),以及在近五年過程中對(duì)公司應(yīng)收賬款相關(guān)指標(biāo)進(jìn)行分析;在第四章,重點(diǎn)對(duì)PJ公司應(yīng)收賬款所存在的問題結(jié)合其原因進(jìn)行分析;在第五章,針對(duì)現(xiàn)有問題制定出合理性的建議來改善PJ公司應(yīng)收賬款管理的現(xiàn)狀;在第六章,對(duì)文章進(jìn)行總結(jié),并指出在分析過程中存在的不足。
[Abstract]:With the deep reform of the coal industry, the impact of imported coal and the fierce market competition in the coal industry, Chinese coal industry enterprises are struggling to win market share. Most of them have adopted the policy of credit sales. Although credit sales can bring a certain amount of operating income to enterprises, it also brings huge risks to the accounts receivable of enterprises. As of end of 2015, The scale of accounts receivable in China's coal industry as a whole has reached 410.4 billion yuan, an increase of 23.2 billion yuan compared with end of 2014. It also makes the coal industry of our country have some problems in the management of accounts receivable, such as the difficulty of collecting accounts receivable in time, the high rate of bad accounts receivable, the long payback period of accounts receivable and the difficulty of enterprise capital turnover, etc. If enterprises do not strengthen the management of accounts receivable, they will only focus on increasing sales income. Accounts receivable, like a time bomb, may endanger the business development of the enterprise at any time. Therefore, This paper selects PJ Company, which is a representative company in coal industry, as the research object. Through the analysis of the accounts receivable of PJ Company in the past five years, it is found that the increase of accounts receivable of PJ Company is very large. This paper has six chapters in total. In the first chapter, it mainly explains the background and significance of the research. And the domestic and foreign accounts receivable management literature review, determine the research ideas, structural framework and innovation; in the second chapter, mainly introduced the related theory of accounts receivable management; in the third chapter, This paper mainly analyzes the current situation of accounts receivable management in PJ Company. It explains the current situation of accounts receivable in coal industry as a whole, and explains in detail the general situation of PJ Company, the sales process, the organizational structure of the enterprise. And in the past five years of the process of analysis of the company accounts receivable related indicators; in chapter 4th, focusing on the PJ company accounts receivable problems combined with its causes; in chapter 5th, To improve the current situation of accounts receivable management in PJ Company, the article is summarized in Chapter 6th, and the shortcomings in the process of analysis are pointed out.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.21;F406.7

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