本文關(guān)鍵詞：H公司信用管理模式研究　出處：《山東大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 信用管理模式 應(yīng)收賬款管理 信用政策

【摘要】：H公司作為一家快速成長并發(fā)展崛起的高新技術(shù)企業(yè),主營醫(yī)療藥品,在國內(nèi)非PVC軟袋輸液市場開拓出了屬于自己的一席之地。公司自己投入并研發(fā)成功的膜透析液產(chǎn)品,擁有自主知識(shí)產(chǎn)權(quán),且該產(chǎn)品具有安全有效環(huán)保的非PVC包裝形式,品質(zhì)優(yōu)秀,得到了相關(guān)腎學(xué)領(lǐng)域?qū)＜覍W(xué)者的廣泛認(rèn)可。此外,公司為保持核心競爭力,不斷促進(jìn)產(chǎn)品產(chǎn)業(yè)升級、調(diào)整產(chǎn)品品種、布局上下游產(chǎn)業(yè)鏈,并且不間斷的對產(chǎn)品采取差異化的營銷戰(zhàn)略,以保證公司在我國輸液產(chǎn)品市場中的地位與市場。然而,在企業(yè)生產(chǎn)經(jīng)營迅速發(fā)展、市場迅速擴(kuò)張的條件下,企業(yè)的應(yīng)收賬款金額提升、營業(yè)利潤率下降、資產(chǎn)質(zhì)量下滑。H公司在迅速擴(kuò)張占領(lǐng)市場時(shí),忽略了對員工信用管理意識(shí)的培訓(xùn),未對客戶資信情況進(jìn)行充分全面了解,導(dǎo)致銷售質(zhì)量下降,進(jìn)而影響企業(yè)資產(chǎn)周轉(zhuǎn)與營業(yè)利潤率。希望本文的研究可以幫助改善H公司信用管理問題,提高客戶質(zhì)量,增強(qiáng)企業(yè)競爭力。本文前兩章介紹研究背景、意義以及信用管理的相關(guān)理論。第三章通過對應(yīng)收賬款、資產(chǎn)周轉(zhuǎn)率、營業(yè)利潤率等數(shù)據(jù)進(jìn)行分析,與同行業(yè)均值產(chǎn)生對比,找出H公司信用管理存在的問題,分析公司內(nèi)部組織制度可知(1)H公司組織結(jié)構(gòu)不完整,缺乏獨(dú)立的信用管理部門。(2)管理機(jī)制不健全,客戶信用調(diào)查流程不具體,職責(zé)分工不明確。第四章結(jié)合公司具體問題,構(gòu)建了基于信用管理部門的全程信用管理模式。成立單獨(dú)的信用中心,同時(shí)在其下設(shè)立客戶調(diào)查、信用分析、賬款管理、欠款追回四個(gè)科室,形成了四個(gè)管理部門、三項(xiàng)管理制度、一條銷售風(fēng)險(xiǎn)控制鏈為主要內(nèi)容的H公司信用管理模式,流程細(xì)化、職責(zé)分工明確,有效地降低管理成本。同時(shí),在文章第五章制定一定的制度保障,包括提高員工信用管理意識(shí)、建立應(yīng)收賬款管理機(jī)制、構(gòu)建銷售風(fēng)險(xiǎn)控制制度、加強(qiáng)內(nèi)部控制反饋制度等,以保證信用管理模式的有效實(shí)施。本文的創(chuàng)新點(diǎn)主要體現(xiàn)在(1)構(gòu)建基于信用中心的H公司信用管理模式圖。(2)信用中心下組織結(jié)構(gòu)細(xì)化、職責(zé)分工明確。信用中心具體細(xì)分為四個(gè)科室,并對其職責(zé)進(jìn)行分工,而且科室中包含了對H公司自身的信用管理。
[Abstract]:H company is a fast growing development and the rise of high-tech enterprises, the main medical drugs, in the domestic non PVC soft bag infusion market to develop their own company's own investment and a space for one person. The membrane dialysis fluid product development success, with independent intellectual property rights, non PVC forms of packaging, and the product is safe and effective environmental quality excellent, widely recognized by the academic experts and scholars in the field of kidney. In addition, the company in order to maintain the core competitiveness, and constantly promote the upgrading of products and industries, the adjustment of product variety, the downstream industry chain layout, and uninterrupted on products adopt different marketing strategy, in order to guarantee the status and marketing company in China infusion the product in the market. However, the rapid development in the production and operation of enterprises, the rapid expansion of market conditions, the amount of accounts receivable enterprise, operating margins fell, the decline in asset quality.H Companies in the rapid expansion of the market occupied, ignoring the employees credit management awareness training, not fully understanding of customer information, resulting in the sale of quality decline, thereby affecting the enterprise asset turnover and profit rate. I hope this study can help improve the credit management problems of H company, improve customer quality, enhance the competitiveness of enterprises the first two chapters. This paper introduces the research background, significance and related theories of credit management. In the third chapter, accounts receivable, asset turnover, operating profit rate data analysis, contrast with the industry average, find out the existing credit management problems of H company, the analysis of the internal organization system of the organization structure of H (1) the company is not complete, lack of independent credit management department. (2) the management mechanism is not perfect, the customer credit investigation process is not specific, the division of responsibilities is not clear. In the fourth chapter, combined with the company with Body problem, construct the entire credit management mode of credit management. Based on the establishment of a separate credit center, while the establishment of customer survey, the credit analysis, accounts receivable management, recover the arrears of four departments, formed four departments, three management system, a risk control chain sales as the main content H company credit management mode, process refinement, clear division of responsibilities, and effectively reduce the cost of management. At the same time, make certain protection system in the fifth chapter, including improving staff awareness of credit management, establish accounts receivable management system, build sales risk control system, strengthen internal control and feedback system, to ensure the effective implementation of the credit management mode. The innovation of this paper is mainly reflected in the (1) construction of credit management mode of H company credit center based on graph. (2) credit center under the organizational structure refinement, a clear division of responsibilities in the credit. The heart is subdivided into four sections, and their responsibilities are divided, and the Department contains the credit management of the H company itself.

【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.7;F406.7

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