本文選題：應(yīng)收賬款管理　切入點(diǎn)：賬齡分析　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：為了在激烈的競爭中保持市場占有率，企業(yè)通過賒銷擴(kuò)大銷售來增加企業(yè)利潤，提高競爭力，也因此形成大量應(yīng)收賬款。應(yīng)收賬款管理得當(dāng)，則能擴(kuò)大生產(chǎn)經(jīng)營規(guī)模、提高銷量和市場份額，增加企業(yè)的現(xiàn)金流入量、加速資金周轉(zhuǎn)和降低資金成本，在提高經(jīng)濟(jì)效益、增加企業(yè)經(jīng)營成果的同時增加其風(fēng)險(xiǎn)抵御能力；若管理不善，嚴(yán)重時可能使企業(yè)面臨現(xiàn)金流困難、陷入財(cái)務(wù)困境，最終影響企業(yè)的可持續(xù)性發(fā)展。 OMT公司專注于工業(yè)級以太交換、數(shù)據(jù)光通信產(chǎn)品的研發(fā)生產(chǎn)銷售服務(wù)，產(chǎn)品應(yīng)用于國內(nèi)30多個省市自治區(qū)。由于應(yīng)收賬款管理薄弱，在公司業(yè)務(wù)收入增長的同時，形成了大量的應(yīng)收賬款和逾期未收回款項(xiàng)，致使公司現(xiàn)金流狀況堪憂，影響了其正常經(jīng)營管理活動。加強(qiáng)應(yīng)收賬款管理研究，對OMT公司提高應(yīng)收賬款管理水平從而提升整體競爭力具有重要意義，對于同行業(yè)有類似情況的中小型企業(yè)也有良好借鑒意義。 本文在國內(nèi)外相關(guān)研究成果的基礎(chǔ)上，對比OMT公司所在的通信制造行業(yè)相關(guān)情況，運(yùn)用指標(biāo)分析法和賬齡分析法等分析公司的應(yīng)收賬款現(xiàn)狀，從事前、事中、事后三個階段對公司應(yīng)收賬款管理的現(xiàn)狀進(jìn)行診斷，并從管理意識、組織結(jié)構(gòu)、制度體系、管理手段方面追溯原因，得出OMT公司在應(yīng)收賬款管理上存在的問題，，即：事前管理階段，客戶檔案的對象不完整、信息不全面，用以制定信用政策的客戶信息不可靠，客戶信用評級較隨意，信用政策缺乏針對性；事中管理階段，賒銷條款的確定較隨意，賒銷交易審批混亂，賒銷相關(guān)部門溝通效率低；事后管理階段，客戶信息的動態(tài)跟進(jìn)不及時，應(yīng)收賬款分析和反饋不到位，收款責(zé)任落實(shí)不夠，催收政策缺乏力度，逾期賬款的管理不科學(xué)，沒能利用應(yīng)收賬款融資。這些問題的內(nèi)部成因在于意識的薄弱、組織結(jié)構(gòu)的不合理以及信用管理制度的不健全，外部原因則是受行業(yè)周期和政治經(jīng)濟(jì)環(huán)境的影響。 為解決OMT公司的相關(guān)問題，本文從事前、事中、事后三方面提出了對公司應(yīng)收賬款全程信用管理改進(jìn)的方案。而后從觀念、組織結(jié)構(gòu)、機(jī)制、系統(tǒng)四方面討論得出：應(yīng)加強(qiáng)管理層重視，加強(qiáng)文化建設(shè)，調(diào)整組織結(jié)構(gòu)，落實(shí)應(yīng)收賬款管理責(zé)任制，全面開展教育培訓(xùn)，加強(qiáng)信息化來保證改進(jìn)方案的順利實(shí)施。 最后，在文章結(jié)論中對本文的研究成果進(jìn)行總結(jié)概括，同時提出本文的局限性。
[Abstract]:In order to maintain market share in the fierce competition, enterprises increase their profits and competitiveness by expanding sales on credit, thus forming a large number of accounts receivable. If the accounts receivable is properly managed, the scale of production and operation can be expanded. Increase sales volume and market share, increase cash inflows, accelerate capital turnover and reduce capital costs, increase economic efficiency, increase business results and increase risk resistance; if not managed properly, When serious, the enterprise may be faced with cash flow difficulties, fall into financial distress, and ultimately affect the sustainable development of the enterprise. OMT specializes in industrial Ethernet switching, data optical communication product R & D, production and sales services, products applied in more than 30 provinces and municipalities in the country. Due to weak accounts receivable management, while the company's business revenue growth, The formation of a large number of accounts receivable and overdue collection of funds, resulting in a worrying cash flow situation of the company, affecting its normal business and management activities. It is of great significance for OMT to improve the management level of accounts receivable and to enhance the overall competitiveness of small and medium-sized enterprises with similar situation in the same industry. Based on the research results at home and abroad, this paper compares the related situation of the communication manufacturing industry in which OMT Company is located, and analyzes the current situation of the accounts receivable of the company by using the index analysis method and the aging analysis method. The current situation of the management of accounts receivable is diagnosed in three stages after the event, and the causes of the management consciousness, organizational structure, system system and management means are traced back, and the problems existing in the management of accounts receivable in OMT are obtained. That is: in advance management stage, the object of customer file is incomplete, the information is not comprehensive, the customer information used to make credit policy is unreliable, the customer credit rating is random, and the credit policy lacks pertinence. At the later management stage, the dynamic follow-up of customer information is not timely, the analysis and feedback of accounts receivable is not in place, and the collection responsibility is not enough. The lack of collection policy, the unscientific management of overdue accounts, the failure to use accounts receivable financing, the internal causes of these problems lie in weak consciousness, unreasonable organizational structure and imperfect credit management system. The external reason is affected by the industry cycle and political and economic environment. In order to solve the related problems of OMT Company, this paper puts forward a scheme to improve the credit management of the whole process of accounts receivable from three aspects: beforehand, in the event and afterwards, and then from the concept, the organization structure, the mechanism, It is concluded that the management should pay more attention to the management, strengthen the cultural construction, adjust the organizational structure, carry out the responsibility system of accounts receivable management, carry out the education and training in an all-round way, and strengthen the informationization to ensure the smooth implementation of the improvement scheme. Finally, in the conclusion of this paper, the research results are summarized and the limitations of this paper are pointed out.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.72;F426.63

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