WD企業(yè)應(yīng)收賬款管理困境探析,財(cái)務(wù)管理論文

WD企業(yè)應(yīng)收賬款管理困境探析,財(cái)務(wù)管理論文本篇論文目錄導(dǎo)航：【題目】WD企業(yè)應(yīng)收賬款管理窘境探析【第一章】【第二章】【第三章】【第四章】【第五章】【結(jié)論/以下為參考文獻(xiàn)】摘要應(yīng)收賬款是企業(yè)進(jìn)行賒銷而構(gòu)成的未收回貨款，是企業(yè)流動(dòng)資產(chǎn)的重要組成部分，它的管理能否科學(xué)與企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展息息相關(guān)。諸多企業(yè)的外部經(jīng)營環(huán)境發(fā)生著深入的變化，市場(chǎng)格局從企業(yè)主導(dǎo)的賣方市場(chǎng)逐步轉(zhuǎn)變?yōu)橄M(fèi)者主導(dǎo)的買方市場(chǎng)，行業(yè)內(nèi)競(jìng)爭(zhēng)劇烈。為了在變化中謀求生存，發(fā)揮競(jìng)爭(zhēng)優(yōu)勢(shì)，擴(kuò)大市場(chǎng)份額，企業(yè)紛紛嘗試在銷售中采用分期付款、賒銷等信譽(yù)交易方式。然而，在信譽(yù)銷售的經(jīng)過中，企業(yè)又面臨著新的窘境。大量應(yīng)收賬款使企業(yè)資金被無償占用，無法及時(shí)回籠。不僅難以知足本身資金周轉(zhuǎn)的需要，還導(dǎo)致壞賬風(fēng)險(xiǎn)增加，利潤(rùn)質(zhì)量遭到影響。事實(shí)上，大量文獻(xiàn)顯示，我們國家企業(yè)在應(yīng)收賬款管理方面確實(shí)存在眾多缺乏，平均壞賬率高達(dá)10%,是歐美企業(yè)的20倍。國內(nèi)企業(yè)在市場(chǎng)環(huán)境趨緊，需求萎縮，經(jīng)營困難加重的形勢(shì)下，唯有積極改善應(yīng)收賬款質(zhì)量，提高資金使用效率，才能保證企業(yè)的持續(xù)健康發(fā)展。因而，對(duì)我們國家企業(yè)應(yīng)收賬款管理的現(xiàn)在狀況進(jìn)行研究具有現(xiàn)實(shí)意義。本文基于國內(nèi)外學(xué)者對(duì)應(yīng)收賬款管理的研究成果，對(duì)相關(guān)理論進(jìn)行了歸納和總結(jié)，華而不實(shí)較為細(xì)致地闡述了幾個(gè)常用的應(yīng)收賬款質(zhì)量評(píng)價(jià)方式方法及指標(biāo)。在這里基礎(chǔ)上，以我們國家制造企業(yè)WD公司為研究對(duì)象，對(duì)其應(yīng)收賬款的質(zhì)量和管理現(xiàn)在狀況進(jìn)行了分析，構(gòu)造了應(yīng)收賬款質(zhì)量評(píng)價(jià)的重要指標(biāo)體系，主要包括含應(yīng)收賬款占流動(dòng)資產(chǎn)比重、應(yīng)收賬款占主營業(yè)務(wù)收入比重的規(guī)模性指標(biāo)，含應(yīng)收賬款增長(zhǎng)率、主營業(yè)務(wù)收入增長(zhǎng)率與應(yīng)收賬款增長(zhǎng)率比照的增長(zhǎng)性指標(biāo)，以及含應(yīng)收賬款周轉(zhuǎn)率、逾期應(yīng)收賬款占比的風(fēng)險(xiǎn)性指標(biāo)。在現(xiàn)在狀況分析之后，發(fā)現(xiàn)WD公司應(yīng)收賬款管理主要存在應(yīng)收賬款質(zhì)量不高、信譽(yù)管理職能的設(shè)置存在缺陷、缺少可供執(zhí)行的信譽(yù)政策、客戶資料尚未構(gòu)成統(tǒng)一管理以及應(yīng)收賬款催收手段單一等問題，繼而分析了引起這些問題的原因，并針對(duì)存在的問題提出了解決對(duì)策，即設(shè)置獨(dú)立的信譽(yù)管理部門，制定規(guī)范而可供執(zhí)行的信譽(yù)政策，在事前、事中和事后三個(gè)階段進(jìn)行全程管理控制，并積極嘗試?yán)脩?yīng)收賬款融資，力求在每一個(gè)環(huán)節(jié)做好應(yīng)收賬款管理工作，進(jìn)而提高應(yīng)收賬款管理水平。本文關(guān)鍵詞語：應(yīng)收賬款，管理，風(fēng)險(xiǎn)，信譽(yù)ABSTRACTAccountsreceivableisunrecoveredsalespaymentforgoodsoccurringoftheenterpriseeconomicbehavior.Itisanimportantpartofliquidassetsofenterprises,whetheritsmanagementscienceiscloselyrelatedwiththelong-termdevelopmentofenterprises.Externalmanagementenvironmentofmanyenterpriseshasprofoundchanges,marketpatterndominatedbyenterprisesfromasellersmarketgraduallyintoconsumersleadingbuyersmarket,fiercecompetitionisoccurringintheindustry.Inordertomakealivinginchange,developcompetitiveadvantagesandexpandmarketshare,manycompaniesaretryingtousethecredittransactionssuchasinstallment,thecreditinthesalesway.Intheprocessofcreditsales,however,theyarefacinganewdilemma.Alargenumberofaccountsreceivablemaketheenterprisefundsareoccupiedbythefree,notdrainedintime.Notonlydifficulttomeettheneedsoftheirowncapitalturnover,butalsoleadtoincreasedriskofbaddebts,theprofitqualityisaffected.Infact,alargenumberofChineseandforeignliterature,accordingtoourcountryenterpriseaccountreceivablemanagementexistsmanyproblems,theaveragebadrateisashighas10%-twentytimesthenumberoftheEuropeanandUScompanies.Manufacturingenterprisesinthefaceofthemarketenvironment,theinternationalanddomesticdemand,increasetheproductionandoperationdifficulties,activelyimprovethequalityofaccountsreceivable,istheonlythingtoimprovethequalityofaccountsreceivable,increasingtheserviceefficiencyoffunds,keephealthydevelopment.Therefore,theresearchonthepresentsituationofaccountsreceivablemanagementofChinasmanufacturingenterpriseshaspracticalsignificance.Thisarticleisbasedontheresearchonaccountsreceivablemanagementofscholarsbothathomeandabroad,summarizedtherelatedtheories,moredetailedexpoundedseveralcommonlyusedaccountsreceivablequalityevaluationmethodsandindicators.Basedonthis,WithWDcompanymanufacturingenterprisesinourcountryastheresearchobject,analyzethequalityofaccountsreceivableandmanagementstatus,constructstheindexsystemforqualityevaluationofaccountreceivable,mainlyincludingcurrentassetsproportionofaccountsreceivable,accountsreceivableaccountsfortheproportionofmainbusinessincomescaleindicators,includinggrowthrateofaccountsreceivable,advocatebusinessincomegrowthrateandgrowthrateofaccountsreceivablecontrastgrowthindexandtheaccountsreceivableturnover,overdueaccountsreceivableriskindexoftheproportion.Afterempiricalanalysisresearch,foundthatWDcompanyaccountsreceivablemanagementmainlyexistthefollowingproblems:Thepoorqualityofaccountsreceivable,creditmanagementfunctionssetwasflawed,thelackofavailableforimplementationofcreditpolicy,customerdatahasnotyetformaunifiedmanagementandaccountsreceivablecollectionmeans,andsoon.Thenanalyzesthecausesoftheseproblems,andputsforwardthecountermeasuresfortheexistingproblems,namelysetupindependentcreditmanagementdepartment,formulatenormativecreditpolicytoperform,takecontrolinadvance,matterandafterwardsthreestagesinthewholemanagement,andactivelytriedtouseaccountsreceivablefinancing,strivefordoingwellinthemanagementofaccountsreceivableineveryaspect,therebyenhancethemanagementlevelofaccountsreceivable.Keywords:accountsreceivable,management,risk,credit目錄第1章緒論1.1研究背景1.2研究意義1.3文獻(xiàn)綜述1.3.1國外研究現(xiàn)在狀況1.3.2國內(nèi)研究現(xiàn)在狀況1.3.3文獻(xiàn)研究述評(píng)1.4研究?jī)?nèi)容與方式方法1.4.1研究?jī)?nèi)容1.4.2研究方式方法1.5研究的創(chuàng)新之處第2章應(yīng)收賬款管理的理論基礎(chǔ)2.1應(yīng)收賬款理論2.1.1應(yīng)收賬款的概念及成因2.1.2應(yīng)收賬款對(duì)公司經(jīng)營的影響2.1.3應(yīng)收賬款的評(píng)價(jià)方式方法2.2信譽(yù)政策理論2.2.1信譽(yù)標(biāo)準(zhǔn)2.2.2信譽(yù)條件2.2.3收賬政策2.3應(yīng)收賬款全程管理形式2.3.1事前控制2.3.2事中控制2.3.3事后控制第3章WD公司應(yīng)收賬款管理現(xiàn)在狀況分析3.1企業(yè)大概情況3.1.1WD公司簡(jiǎn)介3.1.2業(yè)務(wù)收入構(gòu)造3.2行業(yè)發(fā)展3.3WD公司應(yīng)收賬款管理的現(xiàn)在狀況3.3.1WD公司應(yīng)收賬款質(zhì)量現(xiàn)在狀況3.3.2WD公司應(yīng)收賬款管理現(xiàn)在狀況第4章WD公司應(yīng)收賬款管理存在的問題及成因分析4.1WD公司應(yīng)收賬款管理存在的問題4.1.1應(yīng)收賬款質(zhì)量有待提升4.1.2信譽(yù)管理職能的設(shè)置存在缺陷4.1.3缺少可供執(zhí)行的信譽(yù)政策4.1.4客戶資料尚未構(gòu)成統(tǒng)一管理4.1.5應(yīng)收賬款催收手段單一4.2