本文選題：應(yīng)收賬款管理　切入點(diǎn)：全程信用管理　出處：《蘭州大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在競爭激烈且變幻莫測的市場環(huán)境中,信用銷售已成為國有企業(yè)爭奪資源和市場份額的競爭工具。但過分賒銷會導(dǎo)致應(yīng)收賬款的大幅增加,國有企業(yè)陳舊的管理體制和對應(yīng)收賬款管理缺乏科學(xué)性認(rèn)識,致使大量應(yīng)收賬款積存,資金利用效率降低,增加國有資產(chǎn)流失的風(fēng)險。有鑒于此,為了加快資金回籠,減少企業(yè)的經(jīng)營和財務(wù)風(fēng)險,在信用銷售的同時需要對應(yīng)收賬款進(jìn)行控制和管理,應(yīng)收賬款管理水平已成為影響企業(yè)核心競爭力的主要因素之一。怡地環(huán)保公司是一家主要為政府機(jī)構(gòu)、事業(yè)單位和有政府背景的企業(yè)提供環(huán)保技術(shù)咨詢、環(huán)境影響評價和環(huán)保工程施工等服務(wù)的國有企業(yè)。由于環(huán)保行業(yè)性質(zhì)的特殊性,企業(yè)通常采用先開具發(fā)票后分期收款的經(jīng)營模式。即使企業(yè)高度重視應(yīng)收賬款管理并且對應(yīng)收賬款實(shí)行傳統(tǒng)的“催收清欠”事后管理,但由于缺乏科學(xué)管理的方法,截至2015年底怡地環(huán)保公司應(yīng)收賬款占流動資產(chǎn)比例已達(dá)到32.6%。隨著國企改革的不斷深入和互聯(lián)網(wǎng)信息技術(shù)在企業(yè)中的廣泛應(yīng)用,為應(yīng)收賬款管理注入了新鮮血液,對怡地環(huán)保公司目前應(yīng)收賬款管理模式的改進(jìn)研究,特別是運(yùn)用信息技術(shù)等先進(jìn)手段加強(qiáng)應(yīng)收賬款管理,對提升怡地環(huán)保公司的應(yīng)收賬款管理水平有著重要的意義。本人在怡地環(huán)保公司從事資金管理工作已有一段時間,對應(yīng)收賬款的形成及其對企業(yè)的影響有一定了解和體會。為了企業(yè)未來的良性發(fā)展,結(jié)合本人三年MBA理論知識學(xué)習(xí),希望通過探討改進(jìn)應(yīng)收賬款管理的措施實(shí)現(xiàn)優(yōu)化管理的目的。在研究過程中,本人做了大量文獻(xiàn)資料的搜集和整理,同時借鑒其它企業(yè)在應(yīng)收賬款管理方面取得的先進(jìn)經(jīng)驗。本文收集了公司近三年的財務(wù)數(shù)據(jù)進(jìn)行指標(biāo)分析與行業(yè)經(jīng)驗比較,運(yùn)用理論與實(shí)踐相結(jié)合的方法研究并分析怡地環(huán)保公司應(yīng)收賬款管理現(xiàn)狀,對存在的不足及其成因進(jìn)行探討,結(jié)合公司的實(shí)際情況以價值鏈理論為依據(jù),為公司實(shí)現(xiàn)全程信用管理體系提出改進(jìn)建議。通過本課題的研究,為該企業(yè)提高經(jīng)營效益提供了參考,同時對其他同類企業(yè)也具有一定借鑒意義。
[Abstract]:In the fierce and unpredictable market environment, credit sales has become a competitive tool for state-owned enterprises to compete for resources and market share, but excessive credit sales will lead to a large increase in accounts receivable. The outdated management system of state-owned enterprises and the lack of scientific understanding of the management of accounts receivable lead to a large amount of accounts receivable accumulated, the efficiency of capital utilization is reduced, and the risk of loss of state-owned assets is increased. In view of this, in order to speed up the return of funds, To reduce the operating and financial risks of an enterprise, it is necessary to control and manage accounts receivable while selling credit. The level of accounts receivable management has become one of the main factors affecting the core competitiveness of enterprises. State-owned enterprises providing services such as environmental impact assessment and construction of environmental protection projects. Due to the particularity of the environmental protection industry, Enterprises usually adopt the business model of issuing invoices first and then collecting accounts by installment. Even though enterprises attach great importance to the management of accounts receivable and carry out the traditional management of accounts receivable after payment, but because of the lack of scientific management methods, As of end of 2015, the proportion of accounts receivable in current assets of Yadi Environmental Protection Company has reached 32.6. with the deepening of state-owned enterprises' reform and the extensive application of Internet information technology in enterprises, it has injected fresh blood into accounts receivable management. Research on the improvement of the current management mode of accounts receivable in Yardi Environmental Protection Company, especially the use of information technology and other advanced means to strengthen the management of accounts receivable, It is of great significance to improve the management level of accounts receivable of Yidi Environmental Protection Company. I have been engaged in the management of funds for some time in Yidai Environmental Protection Company. The formation of accounts receivable and its impact on the enterprise have a certain understanding and experience. In order to the future healthy development of the enterprise, combined with my three years of MBA theory knowledge learning, I hope to improve the management of accounts receivable through the measures to achieve the purpose of optimal management. In the course of the study, I have done a lot of literature collection and collation, At the same time, we draw lessons from the advanced experience of other enterprises in the management of accounts receivable. This paper collects the financial data of the company in the past three years to carry out index analysis and industry experience comparison. Using the method of combining theory and practice to study and analyze the current situation of accounts receivable management in Yidi environmental protection company, to discuss the deficiency and its causes, and to combine the actual situation of the company with the value chain theory as the basis. Through the research of this subject, this paper provides a reference for the enterprise to improve its operating efficiency, and also has certain reference significance to other similar enterprises.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：X324;F275

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本文編號：1613275