LT公司应收账款管理研究.docx
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1、论文题目:LT公司应收账款管理研究 学科名称:会计硕士 W究生:王置婷 指导老师:徐瑞平副教授摘要现阶段,中国经济进入了新常态,告别传统的粗放式增长模式,向高效率、低成本、可 持续的中髙速增长阶段全面转型。同时,我国在2015年提出了“中国制造2025”的概念,智 能制造、互联网平台、共享经济等新的经济发展模式亮点频出,大放异彩,这将会加剧了中 国制造业的市场竞争,使单纯依靠劳动力发展的传统制造业逐渐走向萧条。因此制造企业为 了扩大市场份额,在竞争中立于不败之地,除了提供性价比较高的产品和细致周到的服务之 外,运用分期收款或者延期收款的手段将产品赊销给客户也成为一种相当具有吸引力的销售 方式。
2、但是这种模式虽然在短时间内能够使企业的销售额有规模性的增长,俱是由于中国现 阶段市场信用经济的体制不完备,企业应收账款管理手段落后等,赊销其实是影响企业的资 金链和经营成果的定时炸弹。LT公司是一家从事打击类乐器生产和销售的中小企业。这几年来,由于同行竞争的日 益激烈和顾客需求的多元化,LT公司采用了较为激进的销售模式,在带来销售收入增加的 同时也导致应收账款居高不下,占用了大量的企业营运资金,很可能使企业面临现金流困难, 所以本文针对这种情况对LT公司进行了实地调研,对公司应收账款管理的实际情况进行了 全面了解并运用对比分析、趋势分析、账龄分析等财务数据分析方法,剖析了 LT公司应收 账款管
3、理的问题和原因,最后结合全程信用管理理论和层析分析法,设计出了一套适合LT 公司应收账款管理的优化方案。通过对LT公司应收账款管理的分析和评价,本文期望设立一套比较完善的应收账款管 理体系,提高公司资金的周转速度和资源利用效率,增强企业应收账款管理的风险意识和实 践能,进而为正在转型升级的中小制造企业就如何加强自身应收账款管理提供一定的意见和 建议。关键词;应收账款管理;信用管理;客户信用评价AbstractTitle: Research on Account Receivable Management of LT CompanyMajor: Master of Professional Ac
4、countingChinas economy has enterd a period of new normal at this stage. It has been transformed form extensive growth into a high-efficiency, low-cost and sustainable medium-high-speed growth stage. In addition, China put forward the plan of made in China 2025 in 2015, the traditional manufacturing
5、industry relying on labor is gradually going to the depression. New economic development models such as intelligent manufacturing, Internet and Sharing economy have achieved good results. The competition between enterprises has become increasingly fierce. In order to rapidly expanding market share?
6、keep ahead of the competition, many companies actively adopt the way of credit sales. Although this model can make the sales of enterprises increase on a large scale at short notice, In fact, it is a curse for the sustainable development of enteiprises.LT is a company that produces percussion instru
7、ments. Over the past few years, LT has adopted a more radical sales model because of the increasingly fierce competition among its local counterparts and the diversification of customers needs. It has brought about an increase in sales revenue, but at the same time, it has also led to a high receiva
8、ble. Accounts receivable occupy a large number of working capital of enterprises, which is likely to make enterprises fall into dilemma of cash flow. Therefore, this paper made a perspective of the situation of the companys accounts receivable management, fund out the crux of the management problem,
9、 and combined with the advanced theory of accounts receivable management at home and abroad, has developed a set of accounts receivable management strategies suitable for LT company.Through the analysis and evaluation of LT companyfs, This paper expects to establish a relatively perfect system of ac
10、counts receivable management. It can not only improve the liquidity of company assets and the efficiency of resource utilization, but also enhance tlie risk awareness of enterprise accounts receivable management and the practical ability of enterprise operation management. Furtherjt can provide some
11、 suggestions on how to strengthen the management of accounts receivable for SMEs in transition and upgrading.Key Words: Accounts receivable management; Credit management; Credit evaluationName: Yating WangSupervisor: Prof. RuipingXuAbstract目录1 11.1选题背景及意义11丄1选题背景11丄2选题意义11.2研究内容与方法21.2.1研究rt容21.2.2研
12、究方法31.3本文的创新点31.4研究框架32应收账款相关理论基础52.1国内外文献综述52丄1国外文献综述52丄2国内文献综述62.2应收账款相关概念介绍82.2.1应收账款的涵义82.2.2应收账款的影响82.3应收账款管理相关概念介绍92.3.1应收账款管理的含义92.3.2应收账款管理的目标与难点92.4应收账款管理理论总结102.4.1信用管理理论102.4.2风险管理理论122.5应收账款管理模式总结122.5.1全程应收账款管理模式122.5.2全面信用管理模式133 LT公司应收账款管理现状153.1 LT公司简介153丄1公司背景及发展历程153丄2公司主要产品和行业环境介绍
13、153丄3公司组织结构介绍163丄4公司客户基本情况介绍173.2 LT公司应收账款质量分析17西安理工大学会计硕士专业学位论文3.2.1应收账款规模分析173.2.2应收账款结构分析183.2.3应收账款增长趋势分析193.2.4应收账款变现能力分析213.2.5应收账款账龄分析223.2.6应收账款客户构成分析243.3 LT公司应收账款管理现状243.3.1应收账款管理的组织结构243.3.2应收账款管理内容253.3.3应收账款管理流程263.3.4应收账款管理相关的政策制度264 LT公司应收账款管理存在的问题及原因分析294.1 LT公司应收账款管理存在的问题294丄1应收账款质量
14、有待提高294丄2应收账款事前管理环节缺失294丄3应收账款日常管理不到位304.1.4账款催收缺乏策略314.2 LT公司应收账款管理问题的原因314.2.1客观环境原因314.2.2 g身原因325 LT公司应收账款管理优化方案375.1 LT公司应收账款优化的目标375.2 LT公司应收账款优化的思路375.3 LT公司应收账款优化的方案385.3.1组织结构和职责优化395.3.2信用管理体系的建立405.3.3应收账款日常管理优化535.3.4收款策略及风险转移的优化575.4LT公司应收账款优化方案实施的保障措施605.4.1信息化上的保障:加强应收账款的信息化管理605.4.2人
15、员上的保障:提高人员素质615.4.3机制上的保障:加强应收账款制度管理625.4.4观念上的保障:企业文化与应收账款管理相融合626结论656.1本文所做的工作65VI目录6.2研究得出的结论656.3有待进一步研究的问题65賴67参考文献69隱 173P緑 275CONTENTSCONTENTS1 Introduction11.1 Background and Significance of the study11.1.1 Research Background11.1.2 Research Significance11.2 Research Contents and Methods21.
16、2.1 Research Contents21.2.2 Research Methods31.3 Innovation of this Paper31.4 Framework of this Paper32 The Theoretical on Accounts Receivable52.1 Literature Review at Home and Abroad52.1.1 Overview of Foreign Literature52.1.2 Domestic Literature Review62.2 The Concept of Accounts Receivable82.2.1 T
17、he Meaning of Accounts Receivable82.2.2 The impact of Accounts Receivable82.3 The Concept of Accounts Receivable Management92.3.1 The Meaning of Accounts Receivable Management92.3.2 Objectives and Difficulties of Accounts Receivable Management92.4 Summary of Accounts Receivable Management Theory102.
18、4.1 Credit Management Theory102.4.2 Risk Management Theory122.5 Summary of Accounts Receivable Management Model122.5.1 Whole-process Accounts Receivable Management Model122.5.2 Comprehensive Accounts Receivable Management Mode133 Introduction of LT Company153.1 Introduction of LT Company153.1.1 Comp
19、any Background and Development Course153.1.2 Introduction of the Companys main Products and Industry Environment153.1.3 The Organizational Structure of the LT Company163.1.4 Introduction to Company Customers173.2 Quality Analysis of LT Company Accounts Receivable17IX西安理工大学会计硕士专业学位论文3.2.1 Analysis on
20、 the Scale of Accounts Receivable173.2.2 Analysis of the Structure of Accounts Receivable183.2.3 Trend Analysis of Accounts Receivable Growth193.2.4 Analysis of Cash-in Ability of Accounts Receivable213.2.5 Aging the receivables223.2.6 An Analysis of the Composition of Accounts Receivable Customers2
21、43.3 Current Situation of Accounts Receivable Management in LT Company243.3.1 Organizational structure of accounts receivable management243.3.2 Accounts Receivable Management Contents253.3.3 Accounts Receivable Management Process263.3.4 Policies and Systems Related to Accounts Receivable Management2
22、64 Analysis of Problems and Reasons of Accounts Receivable Management in LT294.1 LT Problems in Accounts Receivable Management of LT Company294.1.1 The quality of accounts receivable needs to be improved294.1.2 Lack of prior management of accounts receivable294.1.3 Daily management of accounts recei
23、vable is not in place304.1.4 Lack of Strategy for Account Collection314.2 4.2 Reasons for Accounts Receivable Management in LT Company314.2.1 Objective Environmental Reasons314.2.2 Self Reason325 Optimizing Scheme of Accounts Receivable Management in LT Company375.1 Objectives of Accounts Receivable
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