本文選題：信用管理　切入點：應收賬款　出處：《深圳大學》2017年碩士論文　論文類型：學位論文

【摘要】：本文以XY公司為研究對象,該公司在市場上具有較高的占有率,提供的快遞服務在消費者中享有較高的聲譽,但是在多業(yè)務形態(tài)發(fā)展和擴大銷售的同時,面臨的客戶信用風險與日俱增,對該公司的長久發(fā)展產(chǎn)生了不利影響。首先,介紹XY公司客戶信用管理現(xiàn)狀及行業(yè)信用概況,經(jīng)財務數(shù)據(jù)分析,該公司客戶信用管理的問題主要體現(xiàn)在:應收賬款逾期嚴重、貨款回收率低和壞賬金額大。通過信用管理調(diào)查問卷和現(xiàn)狀分析,產(chǎn)生問題的原因有:信用管理部門缺失、信用管理系統(tǒng)缺失、信用管理制度執(zhí)行不到位和客戶信息不準確。其次,改進XY公司客戶信用管理存在的問題,第一:設置信用管理部門,該部門由商情處、授信處及商賬處組成;第二:開發(fā)客戶信用管理系統(tǒng),該系統(tǒng)包含客戶信用申請?zhí)幚怼⒖蛻魴n案管理、客戶資信評級,賬齡分析、應收賬款催收及績效考核等子系統(tǒng)構成;第三:完善客戶信用管理制度,該套制度有客戶資信管理、業(yè)務賒銷管理及應收賬款管理制度。進而,從事前、事中和事后三個環(huán)節(jié)對XY公司客戶信用管理進行流程設計,使其在各環(huán)節(jié)均有人員處理客戶信用管理事項、有系統(tǒng)可以使用、有制度可以參照,且各個環(huán)節(jié)相互影響、相互作用。此流程不僅能解決XY公司客戶信用管理存在的問題,同時也能有效的降低公司信用風險,減少應收賬款逾期和壞賬金額和提高貨款回收率,保證公司穩(wěn)定、健康、長期的發(fā)展。最后,對流程效果進行分析,并通過一個案例進行說明,若貫徹信用管理流程,在事前、事中、事后各環(huán)節(jié)如何有效的控制客戶信用風險,避免損失。鑒于XY公司在行業(yè)中的重要地位,通過對該公司的客戶信用管理流程設計,對于處于相同行業(yè)的其他企業(yè)也具有重要積極的借鑒作用,其他行業(yè)的企業(yè)也可以參考設計適合本公司的信用管理流程。
[Abstract]:This paper takes XY Company as the research object, the company has a higher share in the market, and the express delivery service has a high reputation among the consumers, but at the same time, the multi-business development and expansion of sales, The increasing customer credit risk has had a negative impact on the long-term development of the company. First of all, it introduces the current situation of XY company's customer credit management and the general situation of the industry credit, and analyzes the financial data. The problems of customer credit management of the company are mainly reflected in: the overdue accounts receivable, low loan recovery rate and large amount of bad debts. Through the questionnaire of credit management and the analysis of the present situation, the reasons for the problems are: the lack of credit management department, The credit management system is missing, the credit management system is not in place and the customer information is not accurate. Secondly, the problems existing in the improvement of XY company's customer credit management. The second part is the development of customer credit management system, which includes customer credit application processing, customer file management, customer credit rating, age analysis, collection of accounts receivable and performance appraisal. Third: perfect customer credit management system, which includes customer credit management, business credit management and accounts receivable management system. This process can not only solve the problems existing in XY company's customer credit management, but also can be used systematically, and the system can be referred to, and each link can influence and interact with each other, and this process can not only solve the problems existing in the customer credit management of XY Company, but also can solve the problems existing in the customer credit management of XY Company. At the same time, it can also effectively reduce the company's credit risk, reduce the amount of overdue accounts receivable and bad debts, and improve the recovery rate of loans, so as to ensure the stability, health and long-term development of the company. Finally, the effect of the process is analyzed. And through a case to explain, if carry out the credit management process, how to effectively control the customer credit risk and avoid the loss in advance, in the event, after each link. In view of the important position of XY company in the industry, Through the design of the customer credit management process of the company, it has an important and positive reference role for other enterprises in the same industry, and the enterprises in other industries can also refer to the design of the credit management process suitable for the company.
【學位授予單位】：深圳大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F274;F259.23

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本文編號：1574168