本文選題：項目管理　切入點：應收款項　出處：《西南交通大學》2013年碩士論文　論文類型：學位論文

【摘要】：應收款項清理是企業(yè)財務管理工作的重點,也是工作難點。應收款項清理不及時,不僅占壓資金,而且增加壞賬風險,因此各企業(yè)財務部門都非常重視應收款項的清理工作。 DQ房地產公司是一家大型國有企業(yè)所屬房地產公司,由于近幾年開發(fā)建設項目多、規(guī)模大,形成了大量應收款項,占壓了大量資金,加之國家宏觀調控政策影響,企業(yè)籌融資渠道受限,資金緊張矛盾突出,因此,迫切需要加快應收款項的清理。雖然DQ房地產公司財務部門投入大量精力組織開展應收款項清理工作,但效果一直不理想。 為了提高清理工作效率,本文嘗試借鑒項目管理相關理念、技術方法來開展應收款項清理。通過查閱國內外項目管理管理相關理論知識和技術方法,認真學習,掌握項目管理精髓,針對房地產企業(yè)應收款項特殊性,對清理工作情況進行梳理,找出應收款項清理工作流程、職責分工、控制執(zhí)行等方面存在的問題,剖析問題產生原因,提出改進建議和解決辦法。 從最終效果看,運用項目管理相關管理理念和技術,諸如WBS、責任矩陣、流程圖、關鍵路徑等,細化了應收款項清理工作的內容、明確了職責分工、優(yōu)化了管理流程,強化了過程控制,取得了較好的清理效果,不僅收回大量欠款,解決部分資金不足矛度,降低資金使用成本和壞賬風險,而且理清了應收款項清理工作中存在的問題及原因,完善了DQ房地產公司應收款項清理工作制度和流程,加深了項目管理知識的認識和應用能力,基本實現預期目標。
[Abstract]:The cleaning of receivables is not only the focus of enterprise financial management, but also the difficulty of the work. It not only accounts for the pressure of funds, but also increases the risk of bad debts. Therefore, the financial departments of enterprises attach great importance to the clean-up of accounts receivable. DQ Real Estate Company is a real estate company belonging to a large state-owned enterprise. Due to the large number of development projects and large scale in recent years, it has formed a large amount of receivables, occupied a large amount of capital, combined with the influence of the state macro-control policy. The financing channel of enterprise is limited and the contradiction of capital is serious. Therefore, it is urgent to speed up the cleaning up of receivables. Although DQ real estate company financial department has invested a lot of energy to organize and carry out the work of receivables clean-up, the effect has not been satisfactory all the time. In order to improve the efficiency of cleaning work, this paper attempts to draw lessons from project management related concepts, technical methods to carry out receivables cleaning. Grasp the essence of project management, in view of the particularity of receivables in real estate enterprises, sort out the cleaning work, find out the work process, division of duties, control implementation and other aspects of the problems, analyze the causes of the problems, Propose suggestions for improvement and solutions. From the final effect, using the project management related management concepts and techniques, such as WBS, responsibility matrix, flow chart, key path, etc., the contents of the work of clearing accounts receivable are refined, the division of duties and responsibilities are clarified, and the management process is optimized. The process control has been strengthened, and good cleaning effect has been achieved. It has not only recovered a large amount of arrears, solved some of the shortage of funds, reduced the use cost of funds and the risk of bad debts, but also cleared up the problems and causes existing in the clean-up of accounts receivable. The system and process of cleaning up receivables in DQ real estate company are perfected, and the understanding and application ability of project management knowledge are deepened, and the expected goal is basically achieved.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.2;F299.233.4

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本文編號：1622818