本文選題：中煤百通 + 應(yīng)收賬款管理　； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：隨著社會(huì)經(jīng)濟(jì)的不斷發(fā)展與市場(chǎng)競(jìng)爭(zhēng)的日益激烈，為了實(shí)現(xiàn)生存和發(fā)展，許多企業(yè)都采取信用賒銷的方式獲取定單、提高銷售額。這使得企業(yè)擁有的應(yīng)收賬款不斷升高，交易風(fēng)險(xiǎn)越來(lái)越大，許多企業(yè)因此背上了沉重的負(fù)擔(dān)，經(jīng)營(yíng)發(fā)展步履艱難，有的企業(yè)甚至由于應(yīng)收賬款過(guò)于龐大導(dǎo)致資金周轉(zhuǎn)困難、無(wú)法維持正常的生產(chǎn)經(jīng)營(yíng)，嚴(yán)重影響企業(yè)的健康發(fā)展，而這一現(xiàn)象在國(guó)內(nèi)高速公路建材生產(chǎn)行業(yè)中尤為明顯。應(yīng)收賬款的發(fā)生與存在是激烈市場(chǎng)競(jìng)爭(zhēng)、銷售與收款時(shí)間差異等的必然產(chǎn)物，因此與應(yīng)收賬款相關(guān)的工作環(huán)節(jié)是在企業(yè)管理活動(dòng)中必須要健全與完善的。 本文從國(guó)內(nèi)高速公路建材市場(chǎng)現(xiàn)狀與建材企業(yè)的結(jié)算方式特點(diǎn)入手，以中煤百通鋼筋鋼網(wǎng)公司（簡(jiǎn)稱中煤百通）的應(yīng)收賬款管理過(guò)程為研究案例進(jìn)行分析，指出了其應(yīng)收賬款管理過(guò)程中存在大客戶應(yīng)收賬款占用的資金巨大；同時(shí)中小客戶數(shù)量多，分布廣，應(yīng)收賬款金額雖小但質(zhì)量不高等特點(diǎn)，導(dǎo)致公司擴(kuò)張生產(chǎn)經(jīng)營(yíng)規(guī)模、持續(xù)高速增長(zhǎng)的可用現(xiàn)金流缺乏的局面；逾期應(yīng)收賬款金額較大，若不能完全收回則對(duì)公司造成的損失比較大；應(yīng)收賬款的周轉(zhuǎn)天數(shù)變化的情況為先減少后增加，由此產(chǎn)生了較大的應(yīng)收賬款管理風(fēng)險(xiǎn)等具體現(xiàn)實(shí)問(wèn)題，同時(shí)闡明了該公司在應(yīng)收賬款管理時(shí)還可能會(huì)遇到大客戶信用風(fēng)險(xiǎn)、中小客戶信用風(fēng)險(xiǎn)和戰(zhàn)略性信用風(fēng)險(xiǎn)等問(wèn)題。最后，針對(duì)以中煤百通鋼筋鋼網(wǎng)公司為例的國(guó)內(nèi)高速公路建材企業(yè)提出：細(xì)分和明確應(yīng)收賬款管理職責(zé)，改變對(duì)賬款催收人員的激勵(lì)機(jī)制，，建立客戶信用評(píng)估體系和公司的信用管理制度，強(qiáng)化應(yīng)收賬款的追蹤分析，完善日常管理，加強(qiáng)應(yīng)收賬款的催收力度，提高效率等改進(jìn)應(yīng)收賬款管理的措施。
[Abstract]:With the continuous development of social economy and the increasingly fierce market competition, in order to achieve survival and development, many enterprises take credit to obtain orders and increase sales. As a result, many enterprises have a heavy burden on their business, and the development of business is difficult. Some enterprises even have difficulty in capital turnover due to the huge accounts receivable. The failure to maintain normal production and management seriously affects the healthy development of enterprises, and this phenomenon is especially obvious in the domestic expressway building materials production industry. The occurrence and existence of accounts receivable is the inevitable product of the fierce market competition and the difference between sales and collection time, so the work links related to accounts receivable must be perfected and perfected in the enterprise management activities. This paper starts with the present situation of the building materials market of the expressway and the characteristics of the settlement mode of the building materials enterprises, and analyzes the accounts receivable management process of China Coal Baitong Steel net Company as a case study. It is pointed out that the large accounts receivable account takes up huge funds in the process of accounts receivable management, and the large number and wide distribution of small and medium-sized customers, the small amount of accounts receivable and the low quality of accounts receivable lead to the expansion of the scale of production and operation of the company. Lack of available cash flow with sustained rapid growth; large amount of overdue accounts receivable, if not fully recovered, greater losses to the company; changes in turnover days of accounts receivable are reduced first and then increased, Therefore, some practical problems, such as the management risk of accounts receivable, and the problems of credit risk, middle and small customer credit risk and strategic credit risk may be encountered in the management of accounts receivable. Finally, aiming at the domestic expressway building materials enterprises which take Zhongshan Baitong Steel net Company as an example, the paper puts forward the following suggestions: subdividing and clarifying the responsibility of accounts receivable management, changing the incentive mechanism for the collection of accounts. The measures to improve the management of accounts receivable, such as establishing the system of customer credit evaluation and the credit management system of the company, strengthening the tracing and analysis of accounts receivable, perfecting the daily management, strengthening the collection of accounts receivable and improving the efficiency, etc.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.2;F426.31

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