摘要
商业信用是企业间互相交易的信任基石,较常用的交易方式即是赊销.在扩大销售、拓展市场份额、降低企业成本、巩固市场竞争的优势和地位等方面,商业信用结算方式有着其他方式所没有的得天独厚的优势.同时,由于商业信用的过度发展,伴随而来的由赊销结算带来的应收账款管理的问题也日益突出,呆坏账比例逐年地升高,直接影响了企业利润,甚至使得企业亏损、无法持续正常经营,最终导致破产或被重组兼并.
本人所在的南方认证公司(化名,以下简称南方公司),是德国知名跨国认证公司在华的分支机构,其应收账款管理的特点基本上体现了整个认证行业的状况.研究南方公司的应收账款管理问题,对于研究认证行业的信用管理体系、控制企业经营风险、提高企业经营效益,有着较强的实践意义.
世界经济的整体下滑和国内认证行业竞争的加剧,使南方认证公司日常应收管理存在的弊端日益突出.构建与企业经营模式及内外部环境相匹配的信用管理模式,改进应收账款管理,对企业提升行业竞争力、抢占市场占有率、改善与客户的关系等方面意义重大.本文从应收账款的相关理论入手,对南方公司经营环境和信用管理现状进行剖析,探讨南方公司如何通过完善信用管理体系来实现应收账款管理的优化.在现状分析基础上,借鉴国内外相关文献和其他企业的成功做法,提出应收账款管理的改进预案,以期对南方公司经营绩效的优化和认证行业应收账款管理水平的提高有所贡献.
本文实现了以下几方面的创新:第一,将认证行业的特点与应收账款理论相结合,总结归纳适合认证企业的应收账款管理体系;第二,将全程信用管理理念运用到应收账款管理体系中,丰富相关理论研究的内容;第三,将理论研究与企业的实践研究相结合,理论指导实践,实践验证理论.
关键词:信用管理;应收账款管理;赊销;认证公司
Abstract
Commodity transactions among enterprises are built on the basis of commercial credit,and credit sales is one of its main transaction modes. What is more, commercial credit hassuperior advantages over other methods of setting accounts in the aspects of salesamplification, market expansion, cost reduction in company, consolidation of marketcompetitive advantage and position, and etc. At the meantime, with the excessivedevelopment of commercial credit, accompanied by credit business, the accountsreceivable problems among enterprises are increasingly serious. These problems result inprogressively high ratio of bad debts which will lead to the deduction of profit and evensuccessive loss, and difficulty to maintain business and being forced to bankruptcy or finalreorganization.
South Certification Corporation (not true name, abbreviation as South Corporation)is the China branch of the famous German international certification company, in whichthe features of accounts receivable can basically reflect the situation of the entirecertification industry. It is of great practical significance to have research on SouthCorporation's accounts receivable management so as to understand the operation ofcertification industry's credit management, the control of corporation's operational riskand final realization of corporation's profit.
With the overall decline of world economy and increasing intensification of nationalcertification industry competition, the weaknesses of accounts receivable problems inSouth Corporation are more and more prominent. It is of great significance to create creditmanagement model which is suitable for corporation's operational model and the internaland external environment,because credit management model can improve accountsreceivable management, upgrade industry competition, seize market share rate, polish upcustomer relationships and etc. This thesis is based on relevant theories of accountsreceivable and does analysis of operational environment and credit management in SouthCertification so as to investigate the way to perfect accounts receivable management byconsummating credit management system. On the basis of present analysis, this thesis is toput forward improvement plan of accounts receivable management by drawing lessonsfrom the research on relevant articles at home and abroad and successful practices fromother corporations. The purpose of this improvement plan is to give contributions to theoptimization of operational performance in South Corporation and the advance in accountsreceivable management level.
This thesis is supposed to realize the following creative points. Firstly, it is possible tosummarize suitable accounts receivable management system which is suitable forcertification corporations by connecting characteristic of certification industry and theoryof accounts receivable. Secondly, the whole credit management concept applies toaccounts receivable management system which will enrich the content of relevanttheoretical research. Thirdly, it is reasonable to combine theoretical research with thecompany practical research so as to realize that theory can instruct practice and practicecan improve theory.
Keywords : Credit Management; Accounts Receivable Management; Credit Sales;Certification Corporation
目录
摘要
Abstract
第 1 章 绪论
1.1 研究背景
1.2 研究意义
1.3 研究方法
1.4 研究内容和结构
第 2 章 应收账款相关理论和文献概述
2.1 应收账款
2.1.1 应收账款简介
2.1.2 应收账款特点
2.1.3 应收账款成本
2.2 信用管理
2.2.1 信用管理简介
2.2.2 信用管理具体职能
2.2.3 信用管理的组织设置
2.2.4 全程信用管理模式
2.3 应收账款管理
2.4 信用管理和应收账款管理之间的关联
2.5 国内外研究现状
2.5.1 国外对应收账款的研究状况
2.5.2 国内对应收账款的研究状况
2.5.3 国内外研究简要评述
第 3 章 认证行业及公司应收账款管理现状
3.1 认证行业应收账款管理现状
3.1.1 认证行业在中国的发展
3.1.2 认证行业之间的竞争分析
3.1.3 认证行业结算方式和信用结算特征
3.2 南方认证公司简介
3.2.1 公司背景
3.2.2 组织结构
3.2.3 客户类型
3.2.4 业务模式
3.2.5 收款方式
3.3 公司应收账款管理现存问题
3.4 应收账款管理问题成因分析
3.4.1 组织架构、工作职责不完善
3.4.2 信用评估制度不健全
3.4.3 缺乏健全的应收账款管理体制
3.4.4 应收账款的催收力度不够
3.4.5 管理层重视程度不够
3.4.6 业绩考核和回款断裂
3.5 本章小结
第 4 章 南方公司应收账款管理的改进
4.1 应收账款管理体系的设计思路
4.2 南方公司组织架构调整
4.2.1 信用控制部门的管理责任
4.2.2 商务分析团队管理责任
4.3 客户信用风险识别机制
4.4 客户信用管理评价方案
4.4.1 完善客户信用档案管理
4.4.2 完善客户信用评定管理体系
4.4.3 健全合同管理体系
4.5 本章小结
第 5 章 南方公司应收账款管理的实施
5.1 建立应收账款跟踪管理措施
5.1.1 财务部门跟踪管理系统的方式方法
5.1.2 销售事业部门相互协作的方式方法
5.2 构建并实施应收账款催收制度
5.2.1 催收的方式及步骤
5.2.2 合理使用第三方机构进行款项催收工作
5.2.3 寻求法律诉讼方式催收
5.2.4 强化坏账管理
5.3 构建应收账款配套管理机制
5.3.1 调整销售业绩考查指标
5.3.2 健全销售业务人员激励制度
5.4 本章小结
第 6 章 结论与不足
参考文献
