WD企業(yè)應(yīng)收賬款管理困境探析論文

　　摘 要

　　應(yīng)收賬款是企業(yè)進(jìn)行賒銷而形成的未收回貨款，是企業(yè)流動(dòng)資產(chǎn)的重要組成部分，它的管理是否科學(xué)與企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展息息相關(guān)。眾多企業(yè)的外部經(jīng)營(yíng)環(huán)境發(fā)生著深刻的變化，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�費(fèi)者主導(dǎo)的買方市場(chǎng)，行業(yè)內(nèi)競(jìng)爭(zhēng)激烈。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、賒銷等信用交易方式。然而，在信用銷售的過程中，企業(yè)又面臨著新的困境。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。不僅難以滿足自身資金周轉(zhuǎn)的需要，還導(dǎo)致壞賬風(fēng)險(xiǎn)增加，利潤(rùn)質(zhì)量受到影響。事實(shí)上，大量文獻(xiàn)顯示，我國(guó)企業(yè)在應(yīng)收賬款管理方面的確存在諸多不足，平均壞賬率高達(dá) 10%,是歐美企業(yè)的 20 倍。國(guó)內(nèi)企業(yè)在市場(chǎng)環(huán)境趨緊，需求萎縮，經(jīng)營(yíng)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。因此，對(duì)我國(guó)企業(yè)應(yīng)收賬款管理的現(xiàn)狀進(jìn)行研究具有現(xiàn)實(shí)意義。

　　本文基于國(guó)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)，其中較為細(xì)致地闡述了幾個(gè)常用的應(yīng)收賬款質(zhì)量評(píng)價(jià)方法及指標(biāo)。在此基礎(chǔ)上，以我國(guó)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)狀進(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(yíng)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(yíng)業(yè)務(wù)收入增長(zhǎng)率與應(yīng)收賬款增長(zhǎng)率對(duì)比的增長(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)狀分析之后，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、信用管理職能的設(shè)置存在缺陷、缺少可供執(zhí)行的信用政策、客戶資料尚未形成統(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)立的信用管理部門，制定規(guī)范而可供執(zhí)行的信用政策，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)�用�?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，從而提高應(yīng)收賬款管理水平。

　　關(guān)鍵詞：應(yīng)收賬款，管理，風(fēng)險(xiǎn)，信用

　　ABSTRACT

　　Accounts receivable is unrecovered sales payment for goods occurring of theenterprise economic behavior. It is an important part of liquid assets of enterprises,whether its management science is closely related with the long-term development ofenterprises. External management environment of many enterprises has profoundchanges, market pattern dominated by enterprises from a seller's market gradually intoconsumers leading buyer's market, fierce competition is occurring in the industry. Inorder to make a living in change, develop competitive advantages and expand marketshare, many companies are trying to use the credit transactions such as installment,the credit in the sales way. In the process of credit sales, however, they are facing anew dilemma. A large number of accounts receivable make the enterprise funds areoccupied by the free, not drained in time. Not only difficult to meet the needs of theirown capital turnover, but also lead to increased risk of bad debts, the profit quality isaffected. In fact, a large number of Chinese and foreign literature, according to ourcountry enterprise account receivable management exists many problems, the averagebad rate is as high as 10%-twenty times the number of the European and UScompanies. Manufacturing enterprises in the face of the market environment, theinternational and domestic demand, increase the production and operation difficulties,actively improve the quality of accounts receivable, is the only thing to improve thequality of accounts receivable, increasing the service efficiency of funds, keep healthydevelopment. Therefore, the research on the present situation of accounts receivablemanagement of China's manufacturing enterprises has practical significance.

　　This article is based on the research on accounts receivable management ofscholars both at home and abroad, summarized the related theories, more detailedexpounded several commonly used accounts receivable quality evaluation methodsand indicators. Based on this, With WD company manufacturing enterprises in ourcountry as the research object, analyze the quality of accounts receivable andmanagement status, constructs the index system for quality evaluation of accountreceivable, mainly including current assets proportion of accounts receivable,accounts receivable accounts for the proportion of main business income scaleindicators, including growth rate of accounts receivable, advocate business incomegrowth rate and growth rate of accounts receivable contrast growth index and theaccounts receivable turnover, overdue accounts receivable risk index of the proportion.

　　After empirical analysis research, found that WD company accounts receivablemanagement mainly exist the following problems: The poor quality of accountsreceivable, credit management functions set was flawed, the lack of available forimplementation of credit policy, customer data has not yet form a unified managementand accounts receivable collection means, and so on. Then analyzes the causes ofthese problems, and puts forward the countermeasures for the existing problems,namely set up independent credit management department, formulate normative creditpolicy to perform, take control in advance, matter and afterwards three stages in thewhole management, and actively tried to use accounts receivable financing, strive fordoing well in the management of accounts receivable in every aspect, thereby enhancethe management level of accounts receivable.

　　Key words: accounts receivable, 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(guó)外研究現(xiàn)狀

　　1.3.2 國(guó)內(nèi)研究現(xiàn)狀

　　1.3.3 文獻(xiàn)研究述評(píng)

　　1.4 研究?jī)?nèi)容與方法

　　1.4.1 研究?jī)?nèi)容

　　1.4.2 研究方法

　　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(yíng)的影響

　　2.1.3 應(yīng)收賬款的評(píng)價(jià)方法

　　2.2 信用政策理論

　　2.2.1 信用標(biāo)準(zhǔn)

　　2.2.2 信用條件

　　2.2.3 收賬政策

　　2.3 應(yīng)收賬款全程管理模式

　　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)狀分析

　　3.1 企業(yè)概況

　　3.1.1 WD 公司簡(jiǎn)介

　　3.1.2 業(yè)務(wù)收入結(jié)構(gòu)

　　3.2 行業(yè)發(fā)展

　　3.3 WD 公司應(yīng)收賬款管理的現(xiàn)狀

　　3.3.1 WD 公司應(yīng)收賬款質(zhì)量現(xiàn)狀

　　3.3.2 WD 公司應(yīng)收賬款管理現(xiàn)狀

　　第 4 章 WD 公司應(yīng)收賬款管理存在的問題及成因分析

　　4.1 WD 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 信用管理職能的設(shè)置存在缺陷

　　4.1.3 缺少可供執(zhí)行的信用政策

　　4.1.4 客戶資料尚未形成統(tǒng)一管理

　　4.1.5 應(yīng)收賬款催收手段單一

　　4.2 WD 公司應(yīng)收賬款管理問題的成因分析

　　4.2.1 外部原因

　　4.2.2 內(nèi)部原因

　　第 5 章 完善 WD 公司應(yīng)收賬款管理的對(duì)策

　　5.1 應(yīng)收賬款的事前控制

　　5.1.1 設(shè)置獨(dú)立的信用管理部門

　　5.1.2 制定合理的信用政策

　　5.2 應(yīng)收賬款的事中控制

　　5.2.1 完善銷售合同管理制度

　　5.2.2 加強(qiáng)客戶的動(dòng)態(tài)跟蹤管理

　　5.3 應(yīng)收賬款的事后控制

　　5.3.1 定期對(duì)應(yīng)收賬款進(jìn)行對(duì)賬和反饋

　　5.3.2 靈活選擇應(yīng)收賬款催收方式

　　5.3.3 積極嘗試?yán)�用�?yīng)收賬款融資

　　第 6 章 結(jié)論與展望

　　6.1 研究結(jié)論

　　6.2 研究局限與展望

　　致 謝

　　參考文獻(xiàn)

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