本文選題：家電行業(yè)　切入點(diǎn)：應(yīng)收賬款　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)全球化的不斷發(fā)展,尤其是買方市場(chǎng)的形成,家電企業(yè)之間競(jìng)爭(zhēng)越來越激烈。很多企業(yè)在提高市場(chǎng)競(jìng)爭(zhēng)力、擴(kuò)大市場(chǎng)占有率的同時(shí),信用銷售成為企業(yè)之間的一種重要交易方式。隨之產(chǎn)生了大量的應(yīng)收賬款,而且應(yīng)收賬款在管理的過程中出現(xiàn)了管理不善、壞賬損失嚴(yán)重的現(xiàn)象。所以,企業(yè)需要制定一套完整的應(yīng)收賬款管理體系,提高其應(yīng)收賬款管理水平,從而提高企業(yè)資金的使用效率和運(yùn)營(yíng)能力。完善的應(yīng)收賬款管理有利于企業(yè)改善其營(yíng)運(yùn)資金內(nèi)部結(jié)構(gòu)、有利于維護(hù)客戶關(guān)系,重要的是有利于提高現(xiàn)金流量的流動(dòng)效益,利于促進(jìn)企業(yè)的健康發(fā)展。從家電行業(yè)的整體情況了解到,家電行業(yè)的高競(jìng)爭(zhēng)性特征是應(yīng)收賬款產(chǎn)生的根本原因。以M家電制造企業(yè)為例,通過介紹M企業(yè)的基本情況,分析M企業(yè)應(yīng)收賬款增長(zhǎng)情況、應(yīng)收賬款賬齡、應(yīng)收賬款周轉(zhuǎn)次數(shù)等情況,得出由于M企業(yè)應(yīng)收賬款并沒有進(jìn)行科學(xué)有效的管理,致使應(yīng)收賬款占流動(dòng)資產(chǎn)比例過大、賬齡較長(zhǎng)、周轉(zhuǎn)次數(shù)低、壞賬損失較大等問題。對(duì)M企業(yè)的應(yīng)收賬款各項(xiàng)指標(biāo)的分析之后,根據(jù)3+1信用管理模式,從應(yīng)收賬款管理的事前、事中、事后三個(gè)階段對(duì)M企業(yè)應(yīng)收賬款管理進(jìn)行了完善。主要包括完善事前的信用評(píng)估機(jī)制、事中應(yīng)收賬款的債權(quán)保障機(jī)制、事后應(yīng)收賬款的追收、建立獨(dú)立的應(yīng)收賬款管理部門以及推進(jìn)應(yīng)收賬款的保理和質(zhì)押業(yè)務(wù)。希望通過對(duì)M企業(yè)的應(yīng)收賬款管理提出的完善對(duì)策,能夠提高M(jìn)企業(yè)應(yīng)收賬款管理的水平。
[Abstract]:With the continuous development of economic globalization, especially the formation of buyer's market, the competition among home appliance enterprises is becoming more and more intense. Credit sales has become an important way of trading between enterprises. With it, a large number of accounts receivable have emerged, and the accounts receivable has been mismanaged in the process of management, and the loss of bad debts is serious. Enterprises need to establish a set of complete accounts receivable management system to improve the management level of accounts receivable, so as to improve the use efficiency and operational ability of enterprise funds. Perfect accounts receivable management is conducive to the improvement of the internal structure of its working capital. It is conducive to maintaining customer relations. What is important is to improve the flow efficiency of cash flow and promote the healthy development of enterprises. The high competitive characteristic of household appliances industry is the root cause of accounts receivable. Taking M home appliance manufacturing enterprise as an example, this paper introduces the basic situation of M enterprise, and analyzes the growth of receivable account, the age of accounts receivable, and so on. It is concluded that due to the lack of scientific and effective management of accounts receivable in M enterprise, the accounts receivable accounts account for a large proportion of current assets, a long period of time, low turnover times, etc. After analyzing the indexes of accounts receivable in M enterprise, according to the credit management mode of 31, the author analyzes the problem of the prior management of accounts receivable. The management of accounts receivable in M enterprise has been perfected in three stages after the event, including the credit evaluation mechanism in advance, the creditor's rights guarantee mechanism of accounts receivable in the event, and the collection of accounts receivable after the event. To establish an independent management department of accounts receivable and to promote the factoring and pledge of accounts receivable. It is hoped that the level of management of accounts receivable of M enterprises can be improved through the perfect countermeasures of the management of accounts receivable of M enterprises.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.6;F406.7

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