【摘要】：應(yīng)收賬款的管理是營運(yùn)資金管理的一部分,而如何加強(qiáng)和管理成為企業(yè)的首要問題,我們知道賒銷是形成這種債權(quán)的原因之一,也是最主要的。賒銷可以有兩方面的動因:一是為了擴(kuò)大銷售,增加利潤;二是為了減少庫存,降低成本。隨著國內(nèi)和國外工程機(jī)械行業(yè)的不斷發(fā)展,各個企業(yè)面臨著嚴(yán)重的市場競爭,如何獲得高的利潤成為首要問題,而賒銷方式的存在,成為機(jī)械行業(yè)激進(jìn)銷售的一種策略,但同時也面臨著高額的應(yīng)收賬款。在業(yè)務(wù)過程中,取得銷售收入必然要轉(zhuǎn)換為現(xiàn)金,有了現(xiàn)金,企業(yè)才能不斷的生存。因此,作為企業(yè)首先要學(xué)會對應(yīng)收賬款加以管理和監(jiān)控,同時不斷的完善應(yīng)收賬款管理體系,促進(jìn)企業(yè)的的不斷發(fā)展。SY公司是我國一家工程機(jī)械公司,其產(chǎn)品種類繁多,銷售渠道廣泛,已經(jīng)逐漸成為國內(nèi)外領(lǐng)先企業(yè)之一。然而,隨著國家政策的不斷變化和公司的逐步發(fā)展,SY公司的應(yīng)收賬款的管理發(fā)生了一些需要解決的問題。如何提高企業(yè)的應(yīng)收賬款管理水平,同時完善企業(yè)的日常經(jīng)營活動,已經(jīng)成為SY公司目前急需解決的難題之一。本文首先涉及到的是背景、意義、國內(nèi)外的研究理論以及應(yīng)收賬款管理的相關(guān)理論,隨后,以具有代表性的SY公司為案例研究的對象,介紹了公司的情況,結(jié)合財務(wù)報表,對應(yīng)收賬款的財務(wù)指標(biāo)、賬齡結(jié)構(gòu)、客戶、信用政策進(jìn)行了分析,對其管理現(xiàn)狀有了一定的了解;重點(diǎn)分析應(yīng)收帳款管理存在的問題,因其問題找出原因;最后根據(jù)其存在的問題,提出合理化的建議,按照全面管理理論,從事前一事中一事后的原則,環(huán)環(huán)相扣,并針對每一個環(huán)節(jié),細(xì)化其建議,從而有效控制應(yīng)收賬款風(fēng)險,提高應(yīng)收賬款管理質(zhì)量。
[Abstract]:The management of accounts receivable is a part of the management of working capital, and how to strengthen and manage becomes the primary problem of enterprises. We know that credit sales is one of the reasons for forming this kind of debt, and it is also the most important. Credit sales can have two motivations: one is to expand sales and increase profits; the other is to reduce inventory and cost. With the continuous development of construction machinery industry both at home and abroad, each enterprise is facing serious market competition. How to obtain high profit becomes the first problem, and the existence of credit sales has become a strategy of radical sales in machinery industry. But also facing high accounts receivable. In the process of business, sales income must be converted into cash, with cash, enterprises can survive. Therefore, as an enterprise, first of all, we should learn to manage and monitor accounts receivable, at the same time, we should constantly improve the management system of accounts receivable and promote the continuous development of enterprises. Sy Company is a construction machinery company in China, which has a wide variety of products. Sales channels are extensive, has gradually become one of the leading enterprises at home and abroad. However, with the continuous change of national policy and the gradual development of the company, there are some problems that need to be solved in the management of accounts receivable. How to improve the management level of accounts receivable and improve the daily operation of enterprises has become one of the most urgent problems for SY. This paper first involves the background, significance, domestic and foreign research theory and the related theory of accounts receivable management. Then, taking the representative SY company as the case study object, introduced the company's situation, combined with the financial statements, The financial index, aging structure, customer and credit policy of accounts receivable are analyzed, and the current management situation of accounts receivable is analyzed, and the problems in the management of accounts receivable are analyzed to find out the reasons for the problems. Finally, according to its existing problems, the paper puts forward some reasonable suggestions, according to the overall management theory, the principle of engaging in the former and the later, and according to each link, it refines its suggestion, so as to effectively control the risk of accounts receivable. Improve the quality of accounts receivable management.
【學(xué)位授予單位】：南京信息工程大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.4

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