本文選題：應(yīng)收賬款管理 + 信用銷售��； 參考：《華南理工大學(xué)》2014年碩士論文

【摘要】：我國(guó)的軸承企業(yè)由于準(zhǔn)入門檻低,又缺乏退出機(jī)制,再加上要承受國(guó)外優(yōu)秀軸承企業(yè)搶奪市場(chǎng)份額的重壓,因此市場(chǎng)競(jìng)爭(zhēng)非常激烈。為了能在競(jìng)爭(zhēng)中立于不敗之地,許多軸承企業(yè)越來越多地使用信用銷售(也就是俗稱的賒銷)這種營(yíng)銷模式,原因在于信用銷售有助于企業(yè)擴(kuò)大市場(chǎng)份額,增加銷售收入,減少庫存積壓和提高市場(chǎng)競(jìng)爭(zhēng)力。但隨著信用銷售的增加,應(yīng)收賬款也會(huì)隨之增加。如果對(duì)應(yīng)收賬款不加以有效控制和管理,會(huì)導(dǎo)致企業(yè)的管理成本增加、壞賬損失增多、資金周轉(zhuǎn)不靈、經(jīng)營(yíng)風(fēng)險(xiǎn)加大,從而降低企業(yè)的經(jīng)營(yíng)效益和市場(chǎng)競(jìng)爭(zhēng)力,影響企業(yè)的長(zhǎng)期、穩(wěn)定、健康發(fā)展。因此,研究如何加強(qiáng)應(yīng)收賬款管理對(duì)于軸承企業(yè)具有十分重要的現(xiàn)實(shí)意義。本文的研究對(duì)象zx公司是一家以制造和銷售軸承及零部件為主的企業(yè),近年來發(fā)展較為迅速,銷售收入逐年增加,應(yīng)收賬款也隨之連年攀升,但公司的應(yīng)收賬款質(zhì)量較差,在管理上存在一定的問題,阻礙了公司的發(fā)展。針對(duì)這一情況,本文首先從應(yīng)收賬款管理的相關(guān)理論入手,總結(jié)了國(guó)內(nèi)外的研究成果,打好理論基礎(chǔ)。然后將理論應(yīng)用于實(shí)際,對(duì)zx公司應(yīng)收賬款的現(xiàn)狀進(jìn)行詳細(xì)分析,指出其目前的管理中存在的問題,主要包括組織架構(gòu)、信用評(píng)估、信用政策、信息管理系統(tǒng)、日常管理與控制和催收機(jī)制方面的問題。最后針對(duì)這些問題,根據(jù)zx公司自身的特點(diǎn)和實(shí)際情況,從完善機(jī)構(gòu)設(shè)置、建立有效的信用評(píng)估機(jī)制,制定合理的信用政策、建立應(yīng)收賬款信息管理系統(tǒng)、加強(qiáng)日常管理與控制、完善催收機(jī)制等方面提出相應(yīng)的改進(jìn)建議,以期能改善zx公司應(yīng)收賬款的現(xiàn)狀,提高應(yīng)收賬款管理的水平,從而提高公司的經(jīng)濟(jì)效益。本文的研究是在實(shí)地調(diào)查的基礎(chǔ)上,針對(duì)zx公司在應(yīng)收賬款管理方面存在的具體問題提出相應(yīng)的改進(jìn)建議,對(duì)zx公司提高應(yīng)收賬款管理水平具有一定的指導(dǎo)意義和現(xiàn)實(shí)意義,同時(shí)對(duì)同行業(yè)中的其他軸承企業(yè)具有一定的參考價(jià)值。但由于時(shí)間和能力的限制,本文的研究存在一定的局限性,希望今后有機(jī)會(huì)能加以完善。
[Abstract]:Because of the low entry threshold and the lack of exit mechanism, bearing enterprises in our country have to bear the heavy pressure of foreign excellent bearing enterprises to seize the market share, so the market competition is very fierce. In order to remain invincible in the competition, many bearing enterprises are increasingly using the credit sales (commonly known as credit sales) marketing model, because credit sales help enterprises expand market share and increase sales income. Reduce inventory backlog and improve market competitiveness. But with the increase of credit sales, accounts receivable will also increase. If the accounts receivable is not effectively controlled and managed, it will lead to the increase of the management cost, the increase of the loss of bad debts, the poor turnover of funds and the increase of the operating risk, which will reduce the operating efficiency and market competitiveness of the enterprise. Affect the long-term, stable and healthy development of the enterprise. Therefore, it is very important for bearing enterprises to study how to strengthen the management of accounts receivable. ZX company, the research object of this paper, is an enterprise which mainly makes and sells bearings and parts. In recent years, the sales revenue has increased year by year, and the accounts receivable has been rising year after year, but the quality of the company's accounts receivable is poor There are some problems in management, which hinder the development of the company. In view of this situation, this paper begins with the related theories of accounts receivable management, summarizes the domestic and foreign research results, and lays a good theoretical foundation. Then the theory is applied to practice, the current situation of accounts receivable of ZX company is analyzed in detail, and the problems existing in its current management are pointed out, including organization structure, credit evaluation, credit policy, information management system, etc. Problems in daily management and control and collection mechanisms. Finally, according to the characteristics and actual situation of ZX company, from perfecting organization setting, establishing effective credit evaluation mechanism, establishing reasonable credit policy, establishing account receivable information management system, In order to improve the current situation of accounts receivable in ZX Company, the management level of accounts receivable can be improved, and the economic benefit of the company can be improved by strengthening the daily management and control, perfecting the mechanism of collection and so on. On the basis of field investigation, this paper puts forward corresponding suggestions to improve the management of accounts receivable in ZX company, which has certain guiding and practical significance for improving the management level of accounts receivable in ZX company. At the same time, it has certain reference value to other bearing enterprises in the same industry. However, due to the limitation of time and ability, there are some limitations in this study.
【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】：2014
【分類號(hào)】：F406.7;F426.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 國(guó)燕萍;郭黎;;中小企業(yè)應(yīng)收賬款管理策略[J];財(cái)會(huì)月刊;2013年14期

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本文編號(hào)：1931871