本文選題：鋼鐵電商　切入點：應收賬款管理　出處：《江蘇大學》2017年碩士論文　論文類型：學位論文

【摘要】：近年來互聯(lián)網(wǎng)行業(yè)的興起,提高了信息交流的速度,因此也就提高了商業(yè)運作效率。提高商業(yè)運作效率能給企業(yè)帶來更大的價值,所以導致很多傳統(tǒng)行業(yè)企業(yè)紛紛進入互聯(lián)網(wǎng)“試水”。近幾年內大宗商品行業(yè)由于產(chǎn)能過剩,隨著供給側的改革,都在紛紛尋求產(chǎn)業(yè)升級。而互聯(lián)網(wǎng)帶來的效率提升給行業(yè)帶來了轉機。因此,近5年內,社會上涌現(xiàn)出大量的大宗商品電商。2015一年就有超過28億風投資金進入了大宗商品電商。截止2015年年底,大宗商品電商的數(shù)量已經(jīng)突破了1100家,而其中鋼鐵電商平臺的數(shù)量就占了28%。日漸白日化的鋼鐵電商行業(yè)符合一般互聯(lián)網(wǎng)行業(yè)的特征,即贏者通吃。為了成為市場上的第一名,幾乎行業(yè)里的每個企業(yè)都把戰(zhàn)略的重點放在搶占市場份額上。從而導致鋼鐵電商過多運用賒銷等手段拓展市場份額。但是過多的使用賒銷手段,會使企業(yè)出現(xiàn)壞賬的風險。為了防止壞賬的風險,科學的應收賬款管理成了關鍵。所以本文以鋼鐵電商企業(yè)應收賬款的信用管理作為研究,有利于提高應收賬款流動,降低企業(yè)的壞賬風險性;還有利于提高公司的信用管理效率從而最終提高企業(yè)的利潤率;同時還可以為電商行業(yè)的應收賬款管理工作提供一定的借鑒。本文以Z公司為例,Z公司是一個鋼鐵電商,這幾年發(fā)展迅速,客戶量已經(jīng)突破四萬家,成交量也一躍成為行業(yè)前列。但隨著市場份額的提升,公司的應收款也在逐年升高,應收賬款的增幅遠遠大于營業(yè)收入的增幅,從2013年至2015年3年中應收賬款增幅達到3749%,營收增幅只有1215%,同時壞賬占賒銷的比率從2013年的1.93%到2015年的4.32%,Z公司的應收賬款已然出現(xiàn)了問題。通過這些現(xiàn)象,進一步調查發(fā)現(xiàn)該公司在部門機構設置、績效考核、信用風險評估、授信決策、信息溝通這些方面出現(xiàn)問題。針對這些應收賬款管理問題,本文提出了建立獨立的信用管理部門;對現(xiàn)行考核制度進行改進;建立定量信用評估Logistic模型;規(guī)范授信決策;構建信息溝通系統(tǒng)等解決措施。研究發(fā)現(xiàn),應收賬款管理風險依然是公司普遍性問題;解決公司應收賬款管理中的問題并沒有一個固定模式,它根據(jù)公司的所屬行業(yè)和實際情況而定;建立一個合理的信用風險管理系統(tǒng)是應收賬款風險控制的關鍵;電商搭建應收賬款信息系統(tǒng)有著自身的優(yōu)勢。
[Abstract]:The rise of the Internet industry in recent years has increased the speed of information exchange, and thus increased the efficiency of business operations, which can bring greater value to enterprises. As a result, many traditional industries and enterprises have entered the Internet to "test water". In recent years, because of overcapacity in the commodity industry, with supply-side reforms, All are looking for industrial upgrading. And the efficiency gains brought about by the Internet have brought about a turnaround for the industry. Therefore, in the last five years, In one year, more than 2.8 billion venture capital funds entered the commodities ecommerce industry. By the end of 2015, the number of commodity ecommerce companies had exceeded 1, 100. And the number of steel ecommerce platforms accounts for 28%. The increasingly day-long steel e-commerce industry is in line with the characteristics of the general Internet industry, that is, winner-take-all. In order to become the first place in the market, Almost every enterprise in the industry has focused its strategy on seizing market share. As a result, iron and steel ecommerce overuses credit sales and other means to expand market share. In order to prevent the risk of bad debts, the scientific management of accounts receivable becomes the key. Therefore, this paper takes the credit management of the accounts receivable of the iron and steel e-commerce enterprises as the research, which is helpful to improve the flow of accounts receivable. To reduce the risk of bad debts, to improve the efficiency of credit management and ultimately to improve the profit margin of enterprises; At the same time, it can also provide some reference for the management of accounts receivable in e-commerce industry. Taking Z Company as an example, Z Company is an iron and steel e-commerce company. It has developed rapidly in recent years, and the number of customers has exceeded 40,000. Turnover has also leapt to the forefront of the industry. But with the increase in market share, the company's receivables are rising year by year, and the increase in accounts receivable is far greater than the increase in operating income. In the three years from 2013 to 2015, the increase in accounts receivable reached 3749, and the increase in revenue was only 1,215. At the same time, the ratio of bad debts to credit sales had already gone wrong from 1.93% in 2013 to 4.32 in 2013. Further investigation shows that the company has problems in department setup, performance appraisal, credit risk assessment, credit decision making and information communication. This paper puts forward some solutions, such as establishing an independent credit management department, improving the current assessment system, establishing a quantitative credit evaluation Logistic model, standardizing credit decision making, constructing an information communication system, and so on. The risk of accounts receivable management is still a common problem in the company, and there is no fixed mode to solve the problems in the management of accounts receivable, which is based on the industry and the actual situation of the company. Establishing a reasonable credit risk management system is the key to the risk control of accounts receivable.
【學位授予單位】：江蘇大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F715.5;F724.6;F426.31

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