本文選題：應(yīng)收賬款　切入點(diǎn)：風(fēng)險(xiǎn)控制　出處：《華南理工大學(xué)》2013年碩士論文

【摘要】：企業(yè)應(yīng)收賬款的管理狀況,直接影響著企業(yè)的現(xiàn)金流動(dòng)性,如果管理不善,會(huì)導(dǎo)致可支配資金減少,使得現(xiàn)金緊張,甚者會(huì)使企業(yè)陷入財(cái)務(wù)危機(jī)。所以做好應(yīng)收賬款的管理,對(duì)企業(yè)資金安全及企業(yè)的長(zhǎng)期發(fā)展十分重要。通過(guò)對(duì)應(yīng)收賬款的研究,將應(yīng)收賬款的管理流程分為三個(gè)階段,即應(yīng)收賬款的事前信用評(píng)估,事中跟進(jìn)及事后監(jiān)控。三者環(huán)環(huán)相扣,密不可分。本文通過(guò)結(jié)合HSM公司的應(yīng)收賬款管理情況,深入分析產(chǎn)生應(yīng)收賬款的原因,從而可以找出一條合理的途徑以解決問(wèn)題。 HSM公司產(chǎn)生大量的應(yīng)收賬款的原因是在于其業(yè)務(wù)絕大部分是由于信用銷售。HSM公司采用的信用政策在對(duì)客戶進(jìn)行信用管理時(shí),產(chǎn)生了較明顯的偏差,使得應(yīng)收賬款的事前信用管理失靈。HSM公司的事中控制與事后監(jiān)督非常單一、薄弱,對(duì)客戶的分類不清晰,沒(méi)有合理的管理流程,使得事前信用管理產(chǎn)生的應(yīng)收賬款問(wèn)題嚴(yán)重性逐步擴(kuò)大。HSM客戶群基本為化工行業(yè),行業(yè)生產(chǎn)周期一般在三個(gè)月,收款期較長(zhǎng)。所以在賒銷發(fā)生之前,HSM公司對(duì)客戶必須有準(zhǔn)確的信用評(píng)價(jià)才可將應(yīng)收賬款風(fēng)險(xiǎn)降到最低。對(duì)客戶的信用給予準(zhǔn)確的評(píng)估,這對(duì)公司的應(yīng)收賬款管理至關(guān)重要。同時(shí),在事中的控制與事后監(jiān)督工作中進(jìn)一步保證HSM公司應(yīng)收賬款的安全。本文先將國(guó)內(nèi)外對(duì)應(yīng)收賬款管理已有的研究方法與理論進(jìn)行了陳述與總結(jié),同時(shí)搜集了國(guó)內(nèi)企業(yè)應(yīng)收賬款比率的情況,再將分別研究應(yīng)收賬款管理流程分為事前信用評(píng)估、事中跟進(jìn)與事后管理這三個(gè)階段可能會(huì)出現(xiàn)的問(wèn)題及問(wèn)題成因和影響。從而,從應(yīng)收賬款管理流程完善的角度,去解決HSM公司應(yīng)收賬款管理不盡完善的地方。針對(duì)HSM公司應(yīng)收賬款管理,事前管理中的信用控制起著最重要的作用,所以,本文著重從信用流程的完善去加強(qiáng)應(yīng)收賬款管理。文中運(yùn)用5C分析法,Altman的Z值分析法,信用管理的銷售量分析法和回款額法模型,對(duì)應(yīng)收賬款的事前信用控制流程進(jìn)行完善。同時(shí)對(duì)于HSM公司應(yīng)收賬款事中跟進(jìn)的一直以來(lái)的疏忽,在文章中提出利用DSO指標(biāo)以及賬齡分析法,對(duì)不確定的風(fēng)險(xiǎn)進(jìn)行量化,使得企業(yè)可以對(duì)潛在危機(jī)最大的應(yīng)收賬款及時(shí)盡快做出處理。對(duì)于應(yīng)收賬款的事后管理,在文中提出了較完整的催收制度。從而以解決HSM公司應(yīng)收賬款中出現(xiàn)長(zhǎng)應(yīng)收賬款周轉(zhuǎn)期和較高的壞賬率的問(wèn)題。最后,在文章的結(jié)論,對(duì)本文的研究成果進(jìn)行總結(jié)與概括,同時(shí)提出該文的局限性。
[Abstract]:The management of accounts receivable has a direct impact on the cash liquidity of an enterprise. If it is not well managed, it will lead to the decrease of disposable funds, make the cash tight, and even make the enterprise fall into financial crisis.Therefore, the management of accounts receivable is very important to the security of enterprise funds and the long-term development of enterprises.Through the study of accounts receivable, the management process of accounts receivable is divided into three stages, namely, the prior credit evaluation of accounts receivable, follow-up and monitoring afterwards.The three are inextricably linked.Based on the management of accounts receivable of HSM Company, this paper analyzes the causes of accounts receivable and finds out a reasonable way to solve the problem.The reason that HSM produces a large amount of accounts receivable is that most of its business is due to the credit policy adopted by credit sales.The prior credit management failure of accounts receivable. HSM Company's control and supervision after the incident is very single, weak, the classification of customers is not clear, there is no reasonable management process,The problem of accounts receivable caused by prior credit management gradually expands. The customer base of HSM is chemical industry. The production cycle of the industry is generally three months and the collection period is longer.Therefore, before credit sales occur, HSM must have accurate credit evaluation to minimize the risk of accounts receivable.Accurate assessment of customer credit is essential to the management of accounts receivable.At the same time, in the matter of control and post-supervision work to further ensure the safety of HSM accounts receivable.In this paper, the existing research methods and theories of accounts receivable management at home and abroad are stated and summarized. At the same time, the situation of accounts receivable ratio in domestic enterprises is collected, and then the research process of accounts receivable management is divided into prior credit evaluation.Follow-up and post-event management of these three stages of the possible problems and the causes and effects of the problem.Thus, from the perspective of perfect accounts receivable management process, to solve the HSM company accounts receivable management is not perfect.Credit control in advance management plays the most important role in the management of accounts receivable of HSM Company. Therefore, this paper focuses on strengthening the management of accounts receivable from the perfection of credit process.In this paper, we use 5C analysis method and Altman's Z value analysis method, credit management sales analysis method and payback method model to perfect the credit control flow in advance of accounts receivable.At the same time, for the neglect of following up accounts receivable in HSM Company, this paper proposes to quantify the uncertain risk by using DSO index and age analysis method.So that enterprises can be the largest potential crisis accounts receivable as soon as possible to deal with.As for the management of accounts receivable, a complete collection system is put forward in this paper.In order to solve the problem of long turnover period of accounts receivable and high bad account rate in accounts receivable of HSM Company.Finally, in the conclusion of this paper, the research results are summarized and summarized, and the limitations of this paper are pointed out.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.722

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