盛达公司应收账款管理研究

LZUFE-KMS

作者	吴瑾
姓名汉语拼音	Wu Jin
学号	2017000011454
培养单位	兰州财经大学
电话	13893188051
电子邮件	119246377@qq.com
入学年份	2017
学位类别	专业硕士
培养级别	硕士研究生
学科门类	管理学
一级学科名称	工商管理硕士(MBA)
学科代码	1251
授予学位	管理学硕士
第一导师姓名	高天宏
第一导师姓名汉语拼音	Gao Tianhong
第一导师单位	兰州财经大学
第一导师职称	教授
题名	盛达公司应收账款管理研究
英文题名	Research on accounts receivable management of Shengda company
关键词	盛达公司应收账款改善
外文关键词	Shengda company ; Accounts receivable ; improve
摘要	2008年为应对国际金融危机对中国经济的影响并推动和扩大内需，我国政府也相继出台了一系列的“四万亿资金扶持”、“去产能”、“供给侧改革”等调控政策。钢材贸易行业在这一系列调控政策下也有了翻天覆地的变化。“三角债”危机、钢材供给不平衡、资金压力大、市场竞争激烈、应收账款高居不下等问题也相继而来，而应收账款管理不善导致的回款难是压倒钢贸商的最后一根稻草。本文以盛达钢铁贸易有限公司为研究对象，基于财务指标和管理方法，阐述了应收账款管理的概念和特征，并通过介绍盛达钢铁贸易有限公司的发展历程、组织结构及现有的应收账款管理的情况，对公司现行应收账款进行研究与分析，发现该公司在应收账款管理上存在赊销前期没有评估客户资信、没有建立完善的制度、各部门间应收账款管理责任不清晰、应收账款财务分析不全面、应收账款回款难等问题。通过对盛达公司应收账款现状进行研究和问题分析后，从应收账款事前管理、事中管理、事后管理、反馈这四个角度提出了单独设立信用管理部门、加强客户资信调查、加强合同管理、运用账龄分析法管理应收账款、对应收账款做全程跟踪监控管理、加强应收账款日常管理及完善逾期应收账款追讨策略等几点改进意见。希望这些建议可以运用于公司应收账款管理的治理工作中并取得一定效果.
英文摘要	In 2008, in order to deal with the impact of the international financial crisis on China's economy and promote and expand domestic demand, China's government has also issued a series of regulatory policies such as "four trillion fund support", "de capacity", "supply side reform". Steel trade industry in this series of regulatory policies have also undergone earth shaking changes. Problems such as the "triangle debt" crisis, unbalanced steel supply, high capital pressure, fierce market competition, and high accounts receivable have also come one after another, and the difficulty in collecting funds caused by poor management of accounts receivable is the last straw to overwhelm steel traders. This paper takes Shengda iron and steel trade Co., Ltd. as the research object, based on financial indicators and management methods, expounds the concept and characteristics of accounts receivable management, and through the introduction of the development process, organizational structure and existing accounts receivable management of Shengda iron and steel trade Co., Ltd., studies and analyzes the current accounts receivable of the company, and finds out that the company's accounts receivable management is of great significance There are some problems in the early stage of credit sale, such as no evaluation of customer credit, no establishment of perfect system, unclear management responsibility of accounts receivable among departments, incomplete financial analysis of accounts receivable, and difficulty in collecting accounts receivable. Through the research and problem analysis of the current situation of accounts receivable of Shengda company, this paper proposes to establish a separate credit management department, strengthen customer credit investigation, strengthen contract management, use aging analysis method to manage accounts receivable, track and monitor accounts receivable in the whole process, and strengthen accounts receivable from four aspects: prior management, in-process management, after management and feedback Daily management and improve the recovery strategy of overdue accounts receivable. It is hoped that these suggestions can be applied to the management of accounts receivable of the company and achieve certain results.
学位类型	硕士
答辩日期	2020
学位授予地点	甘肃省兰州市
页数	66
研究方向	财务管理
论文总页数	66
插图总数	0
插表总数	0
参考文献总数	0
馆藏号	0004012
保密级别	公开
中图分类号	F203.9/792
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/30919
专题	兰州财经大学
作者单位	兰州财经大学-统计学院
第一作者单位	统计与数据科学学院
推荐引用方式 GB/T 7714	吴瑾 . 盛达公司应收账款管理研究 [D]. 甘肃省兰州市. 兰州财经大学,2020.

条目包含的文件		下载所有文件
文件名称/大小	文献类型	版本类型	开放类型	使用许可
盛达公司应收账款管理研究.DOCX（939KB）	学位论文		开放获取	CC BY-NC-SA	浏览下载