本文關(guān)鍵詞：產(chǎn)能過剩背景下中聯(lián)重科應(yīng)收款項困境研究　出處：《中南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：摘要：工程機械制造業(yè)是國家的基礎(chǔ)支柱產(chǎn)業(yè),其發(fā)展水平是一國工業(yè)化程度和國民經(jīng)濟實力的重要標志。過去幾年,該行業(yè)進入黃金發(fā)展時代。但隨著金融危機的爆發(fā),經(jīng)濟持續(xù)低迷,該行業(yè)市場需求不足,出現(xiàn)產(chǎn)能過剩等現(xiàn)象；工程項目萎縮且金融政策緊縮,下游企業(yè)資金收緊,逐漸暴露出該行業(yè)銷售模式的弊端,使得工程機械制造商陷入應(yīng)收款項居高不下的困境。 本文以中聯(lián)重科為案例,首先分析該企業(yè)的應(yīng)收款項現(xiàn)狀及其對現(xiàn)金流和利潤質(zhì)量的影響,涉及應(yīng)收款項周轉(zhuǎn)率等多項財務(wù)指標；其次,結(jié)合內(nèi)外部因素對中聯(lián)重科應(yīng)收款項困境進行深層次的剖析,其中內(nèi)部影響因素為應(yīng)收款項前期控制不足、激進的信用銷售模式和規(guī)模擴張的經(jīng)營戰(zhàn)略；外部影響因素為工程機械行業(yè)的產(chǎn)能過剩和嚴重的產(chǎn)品同質(zhì)化現(xiàn)象。 通過應(yīng)收款項困境的成因分析可知,解決該困境的對策應(yīng)從多方面綜合考慮。良好的應(yīng)收款項管理,可降低呆壞賬損失,提高利潤質(zhì)量；將產(chǎn)品轉(zhuǎn)化為現(xiàn)金,營銷是關(guān)鍵,利用觀念營銷和轉(zhuǎn)變銷售人員觀念,可避免非理性地促銷；充分挖掘客戶內(nèi)在需求、加強售后服務(wù)管理,增強客戶滿意度與忠誠度,從而提高客戶份額；技術(shù)創(chuàng)新是使需求轉(zhuǎn)化為現(xiàn)實的關(guān)鍵,產(chǎn)品智能化和關(guān)注節(jié)能環(huán)保,有利于實現(xiàn)產(chǎn)品的差異化；開拓廣泛的市場空間,有助于消化中聯(lián)重科多余的產(chǎn)能。這些對策建議期許為中聯(lián)重科走出應(yīng)收款項困境提供參考。
[Abstract]:Abstract: construction machinery manufacturing industry is the foundation of national pillar industry, its development level is an important symbol of a country's level of industrialization and the strength of the national economy. In the past few years, the industry entered the era of gold development. But with the outbreak of the financial crisis, the economic downturn, the industry market demand, overcapacity and other phenomena; the project is shrinking and financial policy tightening, tightening funds downstream enterprises, gradually exposed the shortcomings in the industry sales model, the construction machinery manufacturers in the high receivables dilemma.
In this paper, Zoomlion case, first analyzes the status quo of receivables of the enterprise and its influence on cash flow and profit quality, involving a number of accounts receivable turnover rate and other financial indicators; secondly, combining the internal and external factors of ZOOMLION receivables predicament analyze deeply, the internal factors for the shortage of receivables should be early control, aggressive credit sales model and the expansion of the business strategy; external factors for the construction machinery industry overcapacity and serious products homogenization phenomenon.
The causes of receivables dilemma analysis, considering the aspects of countermeasures should resolve the dilemma. Receivables with good management, can reduce the bad debt losses, improve profit quality; products will be converted into cash, marketing is the key, use the concept of marketing and sales staff can change the idea, to avoid irrational promotion; to fully tap the customer needs, enhance customer service service management, enhance customer satisfaction and loyalty, improve customer share; technological innovation is the demand into real key, intelligent products and focus on energy conservation and environmental protection, to achieve product differentiation; develop the broad market space, ZOOMLION helps to digest excess capacity these suggestions provide reference. Expect receivables for ZOOMLION out of the predicament.

【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.7;F426.4

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