本文選題：應(yīng)收賬款 + 成本管理��； 參考：《內(nèi)蒙古大學(xué)》2013年碩士論文

【摘要】：在商業(yè)競爭中,企業(yè)為了擴(kuò)大市場占有率,除了利用產(chǎn)品質(zhì)量、價格、品牌等手段外,賒銷成為了相當(dāng)重要手段之一,相應(yīng)的應(yīng)收賬款的規(guī)模也被不斷放大。應(yīng)收賬款可以擴(kuò)大銷售,增加企業(yè)的競爭力,但是也會帶來降低資金使用效率、夸大企業(yè)經(jīng)營成果等問題。由此研究應(yīng)收賬款管理,提高資金使用價值,追求企業(yè)利潤最大化成為財務(wù)管理的重要目標(biāo)。 作為現(xiàn)代物流業(yè)中的新興力量,快遞業(yè)的發(fā)展呈現(xiàn)了超過GDP數(shù)倍的增長,但快遞業(yè)的市場的特殊性及服務(wù)的靈活性,都給其財務(wù)管理特別是應(yīng)收賬款的管理帶來了相當(dāng)?shù)碾y度。 本文以順豐快遞公司實(shí)際情況作為研究對象,力求從理論和實(shí)踐兩個方面,對國內(nèi)快遞公司應(yīng)收賬款管理的現(xiàn)狀和發(fā)展方向進(jìn)行探索,在分析國內(nèi)快遞行業(yè)的特點(diǎn)對應(yīng)收賬款管理的影響的基礎(chǔ)上,對于其應(yīng)收賬款管理的現(xiàn)狀做出綜合的分析及評價,并有針對性地提出了公司通過多樣化結(jié)算平臺搭建、非現(xiàn)金結(jié)算推行、大客戶差異化服務(wù)、客戶信用評價體系的建立、管理層績效考核指標(biāo)的導(dǎo)向改善收賬款管理的策略。
[Abstract]:In commercial competition, in order to expand the market share, in addition to the use of product quality, price, brand and other means, credit sales has become a very important means, the corresponding scale of accounts receivable has been constantly enlarged. Accounts receivable can expand the sales and increase the competitiveness of enterprises, but it will also reduce the efficiency of the use of funds, exaggerate the business results and other problems. Therefore, it is an important goal of financial management to study the management of accounts receivable, to improve the use value of funds and to pursue the maximization of enterprise profits. As a new force in the modern logistics industry, the development of express delivery industry has shown several times the growth of GDP, but the particularity of the market and the flexibility of service of express delivery industry have brought considerable difficulties to its financial management, especially the management of accounts receivable. Taking the actual situation of Shunfeng express delivery company as the research object, this paper tries to explore the current situation and development direction of domestic express company's accounts receivable management from two aspects of theory and practice. Based on the analysis of the influence of the characteristics of domestic express delivery industry on the management of accounts receivable, this paper makes a comprehensive analysis and evaluation of the current situation of the management of accounts receivable, and puts forward that the company should build a diversified settlement platform. Non-cash settlement implementation, major customer differentiation service, the establishment of customer credit evaluation system, management performance evaluation indicators to improve the management of accounts collection strategy.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F259.2;F275

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