本文選題：應(yīng)收賬款 + 信用　； 參考：《對外經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：信用是現(xiàn)代市場經(jīng)濟(jì)的基石,信用活動是經(jīng)濟(jì)活動的重要組成部分。在市場競爭日趨激烈的環(huán)境下,企業(yè)為了能在變化中發(fā)揮自身優(yōu)勢,謀求生存發(fā)展之道,市場行業(yè)占據(jù)領(lǐng)先地位,紛紛使用賒銷這種信用交易方式。這種交易方式雖然在增加收入、提高市場占有率方面展現(xiàn)出良好效果,但相繼而來的應(yīng)收賬款卻讓企業(yè)面臨著新的困境和風(fēng)險(xiǎn)。企業(yè)資金不能快速有效回籠,對正常周轉(zhuǎn)產(chǎn)生影響;壞賬等財(cái)務(wù)風(fēng)險(xiǎn)和經(jīng)營風(fēng)險(xiǎn)逐步提高,影響企業(yè)利潤,嚴(yán)重者造成企業(yè)虧損、破產(chǎn)。因此,對一個穩(wěn)步健康發(fā)展的企業(yè)來說,加強(qiáng)應(yīng)收賬款管理十分重要。本文采用案例分析的研究方法:以應(yīng)收賬款相關(guān)管理理論為基礎(chǔ),選取媒體廣告業(yè)P公司為案例研究對象,將理論分析與案例研究相結(jié)合。首先梳理匯總相關(guān)文獻(xiàn),奠定理論基礎(chǔ);其次,進(jìn)行P公司基本情況說明,對其應(yīng)收賬款管理現(xiàn)狀、應(yīng)收賬款質(zhì)量等多方面展開論述;最后,結(jié)合分析研究所表露的問題提出改進(jìn)對策和保障措施。本文的主要研究結(jié)論如下:(1)通過對P公司應(yīng)收賬款管理現(xiàn)狀分析得出,P公司重視自身信用管理。結(jié)合企業(yè)發(fā)展情況,通過多種方式控制應(yīng)收賬款風(fēng)險(xiǎn),旨在提高管理質(zhì)量。(2)通過對P公司進(jìn)行走訪調(diào)查、財(cái)務(wù)數(shù)據(jù)分析等探究,反映出公司在應(yīng)收賬款管理方面仍存在諸多問題,公司尚未設(shè)置獨(dú)立的信用管理部門、企業(yè)內(nèi)部應(yīng)收賬款管理制度不完善、催收手段單一。同時,公司內(nèi)部針對應(yīng)收賬款的系統(tǒng)尚未建立,信息化程度較低。以上多項(xiàng)因素對P公司應(yīng)收賬款管理成效的不理想造成影響。(3)為了幫助P公司有效管理,引入實(shí)現(xiàn)對廣告業(yè)務(wù)的全程控制管理以及DSO指標(biāo)管理,加強(qiáng)廣告業(yè)務(wù)發(fā)布前控制、發(fā)布中控制、發(fā)布后控制。本文雖然是對P公司進(jìn)行的個案分析,但對同行業(yè)其他企業(yè)在應(yīng)收賬款風(fēng)險(xiǎn)管理方面提供一定的啟發(fā)和借鑒。
[Abstract]:Credit is the cornerstone of modern market economy, and credit activity is an important part of economic activity. Under the increasingly fierce market competition, in order to play their own advantages in the changes and seek the way of survival and development, the market industry occupies a leading position. Although this way of transaction shows good effect in increasing revenue and increasing market share, the successive accounts receivable make enterprises face new difficulties and risks. The enterprise capital can not be withdrawn quickly and effectively, which has an impact on the normal turnover; the financial risk and management risk such as bad debts are gradually raised, which affects the profits of the enterprise, and the serious one causes the enterprise to lose money and go bankrupt. Therefore, for a steady and healthy development of enterprises, the strengthening of accounts receivable management is very important. This paper adopts the case study method: based on the management theory of accounts receivable, the media advertising company P is selected as the case study object, and the theoretical analysis and the case study are combined. First, combing the relevant literature to lay the theoretical foundation; secondly, to explain the basic situation of P company, to discuss the current situation of accounts receivable management, accounts receivable quality and other aspects; finally, Combined with the analysis of the problems revealed by the Institute of improvement measures and safeguards. The main conclusions of this paper are as follows: (1) based on the analysis of the current situation of accounts receivable management in P Company, the author draws a conclusion that P Company attaches importance to its own credit management. According to the development of enterprises, the risk of accounts receivable can be controlled in many ways in order to improve the quality of management. (2) through the investigation of P Company, the analysis of financial data, and so on, It reflects that there are still many problems in the management of accounts receivable, the company has not yet set up an independent credit management department, the internal management system of accounts receivable is not perfect, and the means of collection is single. At the same time, the company's internal accounts receivable system has not been established, low level of information. In order to help P company to manage effectively, the whole process control management of advertising business and DSO index management are introduced to strengthen the pre-release control of advertising business. Release control, post-release control. Although this paper is a case study of P Company, it provides some inspiration and reference to other enterprises in the same industry in the aspect of account receivable risk management.
【學(xué)位授予單位】：對外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F713.8

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