本文選題：Y石油工程建設(shè)公司 + 應(yīng)收賬款　； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：隨著國內(nèi)外經(jīng)濟的快速發(fā)展,我國對石油的需求量在不斷增加,石油工程建設(shè)企業(yè)也隨之進入了快速發(fā)展的階段,但是,過快的發(fā)展速度導(dǎo)致企業(yè)出現(xiàn)了許多潛在的問題。近年來,隨著原油價格的降低,石油化工企業(yè)也越來越多,從中經(jīng)石油產(chǎn)業(yè)景氣指數(shù)報告2016年第一季度報告中我們可以看出,石油市場供給量仍將大于實際需求的狀況沒有得到改善,這必然會導(dǎo)致石油工程建設(shè)企業(yè)之間的競爭越來越激烈,許多企業(yè)通常會采用墊付工程款的方式來提高中標(biāo)率,增強企業(yè)的競爭力。對于石油建筑施工企業(yè)來說,項目工期較長,工程體量大,價值高,工程的后期安全保障程度要求高,施工過程中所用機器、大型設(shè)備、人工成本、材料購買等都是一筆龐大的支出,長久積累下來,將存在大量的工程款項沉淀于企業(yè)的應(yīng)收賬款中,從而導(dǎo)致企業(yè)的應(yīng)收賬款高居不下,影響企業(yè)資金的流動性,如果企業(yè)應(yīng)收賬款長期沉淀在工程項目上,不能得到有效的周轉(zhuǎn),將會嚴重影響企業(yè)的資產(chǎn)狀況,為企業(yè)正常經(jīng)營活動帶來風(fēng)險。通過對Y石油工程建設(shè)公司進行實地考察,文章主要是從公司組織結(jié)構(gòu)、公司應(yīng)收賬款管理的相關(guān)制度、應(yīng)收賬款財務(wù)數(shù)據(jù)及債務(wù)人構(gòu)成的角度出發(fā),發(fā)現(xiàn)公司應(yīng)收賬款管理中存在著質(zhì)量偏低、回收難度大等諸多問題,認為公司應(yīng)該加強應(yīng)收賬款的全面管理與控制。對Y公司財務(wù)數(shù)據(jù)進行了深入分析,從其應(yīng)收賬款和營業(yè)收入的增長情況、應(yīng)收賬款與相關(guān)資產(chǎn)的占比情況著手,發(fā)現(xiàn)公司存在大量的應(yīng)收賬款不能得到正常收回,客戶欠款情況頗為嚴重,Y公司應(yīng)收賬款的周轉(zhuǎn)情況,也證明了其資金利用率不高,公司大量的資金沉淀于工程款項中,不能及時有效的被企業(yè)所利用;同時,文章結(jié)合了Y公司目前所實施的應(yīng)收賬款管理制度及債務(wù)人進行分析,發(fā)現(xiàn)公司應(yīng)收賬款出現(xiàn)問題的根本原因是由于其應(yīng)收賬款缺乏事前事后管理,文章的最后部分,針對Y公司組織結(jié)構(gòu)和應(yīng)收賬款相關(guān)的管理工作進行了方案設(shè)計,以提高公司應(yīng)收賬款管理水平,促進公司資金高效周轉(zhuǎn),為企業(yè)健康可持續(xù)發(fā)展打下良好基礎(chǔ)。
[Abstract]:With the rapid development of domestic and foreign economy, the demand for oil in China is increasing, and the petroleum engineering construction enterprises have also entered the stage of rapid development. However, the rapid development speed leads to the emergence of many potential problems. In recent years, with the reduction of crude oil prices, more and more petrochemical enterprises, from the stone The oil industry boom index report in the first quarter of 2016 we can see that the supply of oil market will still be greater than the actual demand, which will inevitably lead to more and more fierce competition among the construction enterprises of petroleum engineering, and many enterprises will usually adopt the way of paying the project payment to improve the rate of winning the bid and strengthen the enterprise. The competitiveness of the industry. For the petroleum construction enterprises, the project has a long period of project, large amount of engineering, high value, high level of safety and security in the later period of the project. The machine, large equipment, artificial cost and material purchase are a huge expenditure in the process of construction, and a large amount of project funds will be deposited in the enterprise for a long time. In the accounts receivable of the industry, the accounts receivable of the enterprises are so high that the liquidity of the enterprise funds can be affected. If the accounts receivable of the enterprises are precipitated in the project for a long time, they can not get the effective turnover, which will seriously affect the assets of the enterprises and bring risks to the normal operation of the enterprises. Through the Y petroleum engineering construction company, the enterprises will enter into the project. In the field of field investigation, the article is mainly from the organizational structure of the company, the related system of the management of the accounts receivable, the accounts receivable financial data and the debtor's composition, and found that there are many problems in the management of the accounts receivable in the company, such as low quality and difficulty in recovery. It is believed that the company should strengthen the comprehensive management and control of the accounts receivable. The financial data of Y company is deeply analyzed. From the increase of accounts receivable and business income and the proportion of accounts receivable and related assets, it is found that a large number of accounts receivable cannot be recovered normally, the situation of the customer's arrears is quite serious, the turnover of accounts receivable of Y company is also proved to be the use of funds. The rate is not high, a large amount of funds in the company are precipitated in the project funds and can not be used in time and effectively by the enterprises. At the same time, the article combines the accounts receivable management system and the debtor carried out by Y company, and finds that the basic reason for the problem of the accounts receivable is due to the management of the lack of accounts receivable. In the last part, the project is designed to improve the management level of the accounts receivable, to promote the efficient turnover of the company's funds, and to lay a good foundation for the healthy and sustainable development of the company in the light of the organization structure of Y company and the management of accounts receivable.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.22

【參考文獻】

相關(guān)重要報紙文章 前1條

1 ;中經(jīng)石油產(chǎn)業(yè)景氣指數(shù)報告[N];中國信息報;2016年

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本文編號：2090132