發(fā)布時(shí)間：2018-03-13 21:44

  本文選題：新華書店　切入點(diǎn)：應(yīng)收賬款　出處：《東華大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：時(shí)代的變化推動(dòng)著新華書店這一老字號(hào)國(guó)企逐步走向市場(chǎng)化,新華書店從原來只經(jīng)營(yíng)教材、教輔和一般圖書等產(chǎn)品向教育裝備、研學(xué)旅行、自主辦學(xué)、學(xué)校餐飲等行業(yè)拓展。客戶群體也在不斷的豐富和完善,從較為單一的學(xué)校、師生客戶向社會(huì)更多的大眾群體等客戶群拓展。為了積極的參加市場(chǎng)的開拓和客戶的爭(zhēng)奪,新華書店通過加大賒銷力度,新華書店的銷售收入快速增長(zhǎng)。同時(shí),新華書店面臨著較大的應(yīng)收賬款回收風(fēng)險(xiǎn),因此新華書店在業(yè)務(wù)類型和客戶群體增長(zhǎng)的情況下,如何加強(qiáng)應(yīng)收賬款的管理,以保障企業(yè)的運(yùn)營(yíng)質(zhì)量,避免經(jīng)營(yíng)風(fēng)險(xiǎn),成為企業(yè)管理核心問題。本文共六章,第一章緒論講述了研究背景、目的與意義,研究?jī)?nèi)容與方法技術(shù)路線等。第二章是相關(guān)理論基礎(chǔ),包括應(yīng)收賬款的概念及形成原因,應(yīng)收賬款的政策管理與決策方法,應(yīng)收賬款的管理手段等,為本文的研究提供理論基礎(chǔ)。第三章對(duì)S新華書店應(yīng)收賬款的基本情況和存在的問題進(jìn)行了分析,通過對(duì)問題進(jìn)行分析,為S新華書店加強(qiáng)應(yīng)收賬款的回收提供依據(jù)。同時(shí),對(duì)S新華書店應(yīng)收賬款管理中存在問題的原因分析,包括客戶信用與分類管理缺失,應(yīng)收賬款處理手段單一,銷售與財(cái)務(wù)結(jié)算脫節(jié),銷售激勵(lì)制度存在不足等幾個(gè)方面的原因。第四章針對(duì)S新華書店應(yīng)收賬款存在的問題提出了收回策略,包括實(shí)行基于信用等級(jí)的應(yīng)收賬款客戶分類管理,加強(qiáng)信用管理基礎(chǔ)上的額度管控,采取靈活多樣的手段催收應(yīng)收賬款等幾個(gè)方面。第五章是S新華書店應(yīng)收賬款收回策略保障措施,包括完善銷售與財(cái)務(wù)部門職能建設(shè),優(yōu)化銷售激勵(lì)措施,將應(yīng)收賬款制度融合進(jìn)銷售政策當(dāng)中,重視應(yīng)收賬款收回的效費(fèi)分析等。最后是全文總結(jié)與展望。本文通過研究,提出S新華書店通過有效的應(yīng)收賬款管理策略,能夠在較大程度上幫助其控制應(yīng)收賬款風(fēng)險(xiǎn),并為行業(yè)內(nèi)類似企業(yè)提升應(yīng)收賬款的效率和能力提出針對(duì)性的建議與參考。
[Abstract]:The changes of the times have pushed Xinhua Bookstore, an old state-owned enterprise, into marketization. Xinhua Bookstore has moved from its original products such as teaching materials, teaching aids and general books to educational equipment, travel in research and study, and independent running of schools. School catering and other industries expand. The customer group is also constantly rich and perfect, from a more single school, teachers and students to the community of more customers and other groups of customers. In order to actively participate in the development of the market and the competition for customers, By increasing credit sales, Xinhua Bookstore's sales revenue is growing rapidly. At the same time, Xinhua Bookstore faces a greater risk of collection of accounts receivable, so Xinhua Bookstore is faced with the growth of business types and customer groups. How to strengthen the management of accounts receivable in order to ensure the operation quality of enterprises, avoid the risk of operation, and become the core problem of enterprise management. This paper has six chapters, the first chapter introduces the background, purpose and significance of the research. The second chapter is the related theoretical basis, including the concept and formation of accounts receivable, the policy management and decision-making methods of accounts receivable, the management methods of accounts receivable, etc. The third chapter analyzes the basic situation and existing problems of the accounts receivable of S Xinhua Bookstore, through the analysis of the problems, provides the basis for strengthening the recovery of the accounts receivable of S Xinhua Bookstore. This paper analyzes the causes of the problems in the management of accounts receivable in S Xinhua Bookstore, including the lack of credit and classified management of customers, the single means of dealing with accounts receivable, the disconnection between sales and financial settlement, Chapter 4th puts forward the recovery strategy for the problems existing in the accounts receivable of S Xinhua Bookstore, including the implementation of customer classification management of accounts receivable based on credit grade. Strengthening the quota control on the basis of credit management, adopting flexible and diversified means to collect accounts receivable and other aspects. Chapter 5th is the safeguard measures for the recovery of accounts receivable from S Xinhua Bookstore, including improving the function construction of sales and finance departments. Optimize the sales incentives, integrate the accounts receivable system into the sales policy, and attach importance to the analysis of the effect of the collection of accounts receivable. Finally, the summary and prospect of the full text. Through effective account receivable management strategy, S Xinhua Bookstore can help it to control the risk of accounts receivable to a large extent, and put forward targeted suggestions and references for similar enterprises in the industry to enhance the efficiency and ability of accounts receivable.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：G231;F275

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本文編號(hào)：1608254