本文選題：鋼鐵電商　切入點(diǎn)：應(yīng)收賬款管理　出處：《江蘇大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來(lái)互聯(lián)網(wǎng)行業(yè)的興起,提高了信息交流的速度,因此也就提高了商業(yè)運(yùn)作效率。提高商業(yè)運(yùn)作效率能給企業(yè)帶來(lái)更大的價(jià)值,所以導(dǎo)致很多傳統(tǒng)行業(yè)企業(yè)紛紛進(jìn)入互聯(lián)網(wǎng)“試水”。近幾年內(nèi)大宗商品行業(yè)由于產(chǎn)能過(guò)剩,隨著供給側(cè)的改革,都在紛紛尋求產(chǎn)業(yè)升級(jí)。而互聯(lián)網(wǎng)帶來(lái)的效率提升給行業(yè)帶來(lái)了轉(zhuǎn)機(jī)。因此,近5年內(nèi),社會(huì)上涌現(xiàn)出大量的大宗商品電商。2015一年就有超過(guò)28億風(fēng)投資金進(jìn)入了大宗商品電商。截止2015年年底,大宗商品電商的數(shù)量已經(jīng)突破了1100家,而其中鋼鐵電商平臺(tái)的數(shù)量就占了28%。日漸白日化的鋼鐵電商行業(yè)符合一般互聯(lián)網(wǎng)行業(yè)的特征,即贏者通吃。為了成為市場(chǎng)上的第一名,幾乎行業(yè)里的每個(gè)企業(yè)都把戰(zhàn)略的重點(diǎn)放在搶占市場(chǎng)份額上。從而導(dǎo)致鋼鐵電商過(guò)多運(yùn)用賒銷等手段拓展市場(chǎng)份額。但是過(guò)多的使用賒銷手段,會(huì)使企業(yè)出現(xiàn)壞賬的風(fēng)險(xiǎn)。為了防止壞賬的風(fēng)險(xiǎn),科學(xué)的應(yīng)收賬款管理成了關(guān)鍵。所以本文以鋼鐵電商企業(yè)應(yīng)收賬款的信用管理作為研究,有利于提高應(yīng)收賬款流動(dòng),降低企業(yè)的壞賬風(fēng)險(xiǎn)性;還有利于提高公司的信用管理效率從而最終提高企業(yè)的利潤(rùn)率;同時(shí)還可以為電商行業(yè)的應(yīng)收賬款管理工作提供一定的借鑒。本文以Z公司為例,Z公司是一個(gè)鋼鐵電商,這幾年發(fā)展迅速,客戶量已經(jīng)突破四萬(wàn)家,成交量也一躍成為行業(yè)前列。但隨著市場(chǎng)份額的提升,公司的應(yīng)收款也在逐年升高,應(yīng)收賬款的增幅遠(yuǎn)遠(yuǎn)大于營(yíng)業(yè)收入的增幅,從2013年至2015年3年中應(yīng)收賬款增幅達(dá)到3749%,營(yíng)收增幅只有1215%,同時(shí)壞賬占賒銷的比率從2013年的1.93%到2015年的4.32%,Z公司的應(yīng)收賬款已然出現(xiàn)了問(wèn)題。通過(guò)這些現(xiàn)象,進(jìn)一步調(diào)查發(fā)現(xiàn)該公司在部門機(jī)構(gòu)設(shè)置、績(jī)效考核、信用風(fēng)險(xiǎn)評(píng)估、授信決策、信息溝通這些方面出現(xiàn)問(wèn)題。針對(duì)這些應(yīng)收賬款管理問(wèn)題,本文提出了建立獨(dú)立的信用管理部門;對(duì)現(xiàn)行考核制度進(jìn)行改進(jìn);建立定量信用評(píng)估Logistic模型;規(guī)范授信決策;構(gòu)建信息溝通系統(tǒng)等解決措施。研究發(fā)現(xiàn),應(yīng)收賬款管理風(fēng)險(xiǎn)依然是公司普遍性問(wèn)題;解決公司應(yīng)收賬款管理中的問(wèn)題并沒有一個(gè)固定模式,它根據(jù)公司的所屬行業(yè)和實(shí)際情況而定;建立一個(gè)合理的信用風(fēng)險(xiǎn)管理系統(tǒng)是應(yīng)收賬款風(fēng)險(xiǎn)控制的關(guān)鍵;電商搭建應(yīng)收賬款信息系統(tǒng)有著自身的優(yōu)勢(shì)。
[Abstract]:The rise of the Internet industry in recent years has increased the speed of information exchange, and thus increased the efficiency of business operations, which can bring greater value to enterprises. As a result, many traditional industries and enterprises have entered the Internet to "test water". In recent years, because of overcapacity in the commodity industry, with supply-side reforms, All are looking for industrial upgrading. And the efficiency gains brought about by the Internet have brought about a turnaround for the industry. Therefore, in the last five years, In one year, more than 2.8 billion venture capital funds entered the commodities ecommerce industry. By the end of 2015, the number of commodity ecommerce companies had exceeded 1, 100. And the number of steel ecommerce platforms accounts for 28%. The increasingly day-long steel e-commerce industry is in line with the characteristics of the general Internet industry, that is, winner-take-all. In order to become the first place in the market, Almost every enterprise in the industry has focused its strategy on seizing market share. As a result, iron and steel ecommerce overuses credit sales and other means to expand market share. In order to prevent the risk of bad debts, the scientific management of accounts receivable becomes the key. Therefore, this paper takes the credit management of the accounts receivable of the iron and steel e-commerce enterprises as the research, which is helpful to improve the flow of accounts receivable. To reduce the risk of bad debts, to improve the efficiency of credit management and ultimately to improve the profit margin of enterprises; At the same time, it can also provide some reference for the management of accounts receivable in e-commerce industry. Taking Z Company as an example, Z Company is an iron and steel e-commerce company. It has developed rapidly in recent years, and the number of customers has exceeded 40,000. Turnover has also leapt to the forefront of the industry. But with the increase in market share, the company's receivables are rising year by year, and the increase in accounts receivable is far greater than the increase in operating income. In the three years from 2013 to 2015, the increase in accounts receivable reached 3749, and the increase in revenue was only 1,215. At the same time, the ratio of bad debts to credit sales had already gone wrong from 1.93% in 2013 to 4.32 in 2013. Further investigation shows that the company has problems in department setup, performance appraisal, credit risk assessment, credit decision making and information communication. This paper puts forward some solutions, such as establishing an independent credit management department, improving the current assessment system, establishing a quantitative credit evaluation Logistic model, standardizing credit decision making, constructing an information communication system, and so on. The risk of accounts receivable management is still a common problem in the company, and there is no fixed mode to solve the problems in the management of accounts receivable, which is based on the industry and the actual situation of the company. Establishing a reasonable credit risk management system is the key to the risk control of accounts receivable.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F715.5;F724.6;F426.31

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 連寧;;應(yīng)收賬款風(fēng)險(xiǎn)管理及應(yīng)對(duì)措施研究[J];新經(jīng)濟(jì);2014年32期

2 徐曉紅;;當(dāng)前應(yīng)收賬款管理中存在的問(wèn)題和對(duì)策[J];財(cái)經(jīng)界(學(xué)術(shù)版);2013年19期

3 楊應(yīng)亞;;試論應(yīng)收賬款的管理[J];中州煤炭;2013年07期

4 劉堯遠(yuǎn);;淺談快速消費(fèi)品企業(yè)應(yīng)收賬款風(fēng)險(xiǎn)與控制[J];財(cái)會(huì)通訊;2013年20期

5 鄒武平;陳榮;;南寧糖業(yè)應(yīng)收賬款質(zhì)量分析[J];財(cái)會(huì)月刊;2012年26期

6 肖奎喜;王滿四;倪海鵬;;供應(yīng)鏈模式下的應(yīng)收賬款風(fēng)險(xiǎn)研究——基于貝葉斯網(wǎng)絡(luò)模型的分析[J];會(huì)計(jì)研究;2011年11期

7 張濤;鄭小三;;基于信用風(fēng)險(xiǎn)與ABC分類方法分析的應(yīng)收賬款研究[J];財(cái)會(huì)通訊;2011年30期

8 劉曉婕;周小梅;;應(yīng)收賬款管理措施探討:以A公司為例[J];財(cái)會(huì)月刊;2011年29期

9 崔立群;;建立信用管理機(jī)制 強(qiáng)化應(yīng)收賬款管理[J];中國(guó)鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì);2010年01期

10 錢愛民;張新民;;經(jīng)營(yíng)性資產(chǎn):概念界定與質(zhì)量評(píng)價(jià)[J];會(huì)計(jì)研究;2009年08期

相關(guān)碩士學(xué)位論文 前9條

1 李亞;TM藥業(yè)應(yīng)收賬款管理研究[D];河北大學(xué);2016年

2 梁偉森;基于Credit Risk模型的廣東村鎮(zhèn)銀行信用風(fēng)險(xiǎn)量化分析[D];華南農(nóng)業(yè)大學(xué);2016年

3 鐘文平;HZ公司應(yīng)收賬款管理改進(jìn)研究[D];西北大學(xué);2015年

4 劉金燕;基于信用管理的A企業(yè)應(yīng)收賬款控制研究[D];青島理工大學(xué);2015年

5 李曉蘭;S公司應(yīng)收賬款管理研究[D];云南大學(xué);2015年

6 申振華;中小企業(yè)信用風(fēng)險(xiǎn)評(píng)估模型研究[D];蘇州大學(xué);2015年

7 楊雪;農(nóng)業(yè)銀行信貸審查崗位績(jī)效考核方案研究[D];蘇州大學(xué);2015年

8 嚴(yán)思瑤;HX醫(yī)藥公司應(yīng)收賬款管理改進(jìn)研究[D];湖南大學(xué);2014年

9 雙小紅;企業(yè)應(yīng)收賬款風(fēng)險(xiǎn)管理研究[D];華北電力大學(xué)（北京）;2011年

，

本文編號(hào)：1630232