本文選題：應(yīng)收賬款管理 + 信用政策��； 參考：《江蘇大學(xué)》2017年碩士論文

【摘要】：在激烈的市場競爭中,賒銷作為現(xiàn)代企業(yè)主要的銷售方式,有利于幫助企業(yè)盡可能的拓展市場、增加營業(yè)收入,賒銷已然成為企業(yè)運(yùn)營的一種常態(tài),因而奠定了應(yīng)收賬款存在的必然性。賒銷帶來的應(yīng)收賬款的規(guī)模不斷增大,無形中導(dǎo)致企業(yè)資金周轉(zhuǎn)困難,加大企業(yè)的經(jīng)營風(fēng)險等問題。與此同時,我國當(dāng)前社會信用體系暫未完善,企業(yè)管理層對應(yīng)收賬款的管理尚未引起足夠重視,綜合各方面原因使得企業(yè)較易形成應(yīng)收賬款壞賬。那么建立一套行之有效的應(yīng)收賬款管理體系就顯得尤為重要。一套行之有效的應(yīng)收賬款管理體系,有利于降低企業(yè)運(yùn)營資金風(fēng)險,減少不必要的壞賬損失,具有現(xiàn)實(shí)意義。本文嘗試以KM貿(mào)易公司為例,通過對其應(yīng)收賬款管理進(jìn)行研究,發(fā)現(xiàn)其在管理過程中存在的問題,并進(jìn)行具體分析,從而對應(yīng)收賬款的管理提出改善和優(yōu)化的對策和建議,以實(shí)現(xiàn)公司應(yīng)收賬款的有效管理,保障公司良性運(yùn)營。具體內(nèi)容如下:第一部分,主要介紹本文的研究背景、研究意義、研究方法與內(nèi)容,并對國內(nèi)外相關(guān)文獻(xiàn)進(jìn)行總結(jié);第二部分從行業(yè)背景入手,分析、研究同行業(yè)內(nèi)應(yīng)收賬款管理的相關(guān)理論;第三部分,主要介紹KM貿(mào)易公司、應(yīng)收賬款以及其應(yīng)收賬款管理的基本情況;第四部分,主要分析KM貿(mào)易公司商業(yè)信用風(fēng)險的表現(xiàn)以及診斷現(xiàn)存的應(yīng)收賬款管理體系中存在的諸多問題;第五部分,根據(jù)前一章的診斷結(jié)果對KM貿(mào)易公司的應(yīng)收賬款管理提出改善優(yōu)化的對策和建議,完善應(yīng)收賬款管理體系,并預(yù)測實(shí)施以后實(shí)現(xiàn)的效果,同時列舉實(shí)施難點(diǎn);最后,是對全文的總結(jié)與展望。應(yīng)收賬款管理是一個系統(tǒng)工程,一個運(yùn)行良好的應(yīng)收賬款管理系統(tǒng),能夠降低企業(yè)經(jīng)營風(fēng)險,提高企業(yè)綜合競爭力,實(shí)現(xiàn)企業(yè)良性運(yùn)轉(zhuǎn)。貿(mào)易公司完善應(yīng)收賬款的管理流程,有利于緩解貿(mào)易公司在銷售額與資金回籠雙重壓力下的處境,找到一個相對平衡的點(diǎn),掌控和調(diào)解銷售額與資金回籠之間的關(guān)系,以適應(yīng)不同時期企業(yè)所制定的公司戰(zhàn)略。KM貿(mào)易公司通過優(yōu)化公司各相關(guān)環(huán)節(jié)的應(yīng)收賬款管理,改善公司信用風(fēng)險現(xiàn)狀,可以為貿(mào)易行業(yè)的其他公司做出表率作用,為其他貿(mào)易公司實(shí)施和優(yōu)化應(yīng)收賬款的管理,提供管理經(jīng)驗(yàn)。
[Abstract]:In the fierce market competition, credit sales, as the main sales mode of modern enterprises, is conducive to help enterprises to expand the market as much as possible, increase business income, credit sales has become a normal business operation.Therefore, the inevitability of the existence of accounts receivable has been established.The scale of accounts receivable caused by credit sales is increasing, which can lead to the difficulty of capital turnover and increase the management risk of enterprises.At the same time, the current social credit system of our country is not perfect, and the management of accounts receivable has not been paid enough attention to by the management of enterprises, which makes it easy for enterprises to form bad debts of accounts receivable for various reasons.So it is very important to establish a set of effective accounts receivable management system.A set of effective accounts receivable management system is helpful to reduce the operating capital risk and reduce the unnecessary loss of bad debts.This paper attempts to take km Trading Company as an example, through the study of its accounts receivable management, find out its problems in the management process, and carry out a specific analysis, so as to improve and optimize the management of accounts receivable countermeasures and suggestions.In order to achieve the effective management of accounts receivable, to ensure the sound operation of the company.The specific contents are as follows: the first part mainly introduces the research background, research significance, research methods and contents, and summarizes the relevant literature at home and abroad; the second part from the industry background, analysis,The third part mainly introduces km trading company, accounts receivable and the basic situation of its accounts receivable management; the fourth part,This paper mainly analyzes the performance of km trading company's commercial credit risk and the problems existing in the existing management system of accounts receivable.According to the diagnosis results in the previous chapter, the author puts forward the countermeasures and suggestions to improve the management of account receivable of km Trading Company, consummates the management system of accounts receivable, forecasts the effect of the implementation, and enumerates the difficulties in the implementation.It is a summary and prospect of the full text.The management of accounts receivable is a system engineering and a good management system of accounts receivable, which can reduce the risk of enterprise management, improve the comprehensive competitiveness of enterprises, and realize the benign operation of enterprises.The improvement of the management process of accounts receivable by trading companies is conducive to alleviating the situation of trading companies under the double pressure of sales volume and capital return, finding a relatively balanced point, and controlling and mediating the relationship between sales volume and the return of funds.In order to adapt to the company strategy drawn up by enterprises in different periods. Km Trading Company can set an example for other companies in the trade industry by optimizing the accounts receivable management in all relevant links of the company and improving the current situation of the company's credit risk.Provide management experience to other trading companies to implement and optimize accounts receivable management.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F715.5;F721

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