金津压缩机有限公司应收账款管理中问题与对策 论文附录

北京信息科技大学 毕业设计 论文 附录毕业设计 论文 附录 题题 目 目 金津压缩机有限公司应收账款管理中的问题及对策 系系 别 别 专专 业 业 学生姓名 学生姓名 班级班级 学号学号 指导老师指导老师 督导老师 督导老师 起止时间 起止时间 目目 录录 附件 1 开题报告 共4页 附件 2 外文文献译文 共4页 附件 3 外文文献原文 共6页 附件附件 1 金津压缩机有限公司应收账款管理中的问题及对策金津压缩机有限公司应收账款管理中的问题及对策 开题报告开题报告 班级 学号 班级 学号 学生姓名 学生姓名 指导教师 指导教师 一 综述一 综述 现代市场经济是一种信用经济 企业在销售产品过程中 从促销等各方面考虑 会允许购买方推迟付款 应收账款表示企业在销售过程中被购买单位所占用的资金 企业应及时收回应收账款以弥补企业在生产经营过程中的各种耗费 保证企业持续经 营 对于被拖欠的应收账款应采取措施 组织催收 对于确实无法收回的应收账款 凡符合坏账条件的 应在取得有关证明并按规定程序报批后 作坏账损失处理 应收 账款是企业拥有的一项非常重要的资产 它的管理是否完善影响着企业的发展 加强 对企业应收账款的管理尤为重要 本文研究对企业应收账款管理存在的问题 对其展 开讨论并提出对策 我国企业中 应收账款占流动资产的比例很高 据调查 我国企业应收款占流动 资金的比例高达 50 以上 远远高于发达国家 20 的水平 据统计分析 发达国家的企 业逾期应收账款总额一般不会高于 10 而我国的这一比例已经高达 60 以上 而且 大部分企业 应收账款呈逐年递增趋势 金融服务板块 房地产板块 化工板块及高 铁概念板块应收账款增长尤其较快 应引起关注 二 研究内容二 研究内容 随着市场竞争日益激烈 越来越多的企业面临着 销售难 收款更难 的境况 一方面企业为了争取更多的订单 抢占更大的市场会面临越来越多的赊销 另一方面 客户的还款拖延占压企业大量的流动资金 从而造成巨大的商业的危机 通过本文对 金津压缩机公司应收账款管理的分析 研究应收账款管理的办法 使企业的资金周转 率提高 减少公司的经营风险 针对该公司应收账款账龄 信用政策以及应收账款周 转率等问题 提出解决该公司应收账款管理的对策 三 实现方法及预期目标三 实现方法及预期目标 本文通过找出金津压缩机企业应收账款管理存在的问题 研究应收账款管理的办 法以及对存在问题的解决方案 通过对该企业的应收账款账龄和周转率的分析 结合 公司信用政策 找出公司的问题 结合财务管理专业知识对存在的问题进行分析 找 出解决办法 研究方法主要有 1 阅读文献 通过大量阅读文献 熟悉有关应收账款管理方面的现状 以便于在本文的 论述中适当的借鉴 2 调查询问 调查询问公司管理者 了解该公司应收账款管理现状 3 归纳分析 通过分析金津压缩机公司应收账款管理方面存在的问题 探讨出适合该 企业运用的应收账款管理模式 四 论文结构四 论文结构 1 引言 2 应收账款管理概述 2 1 应收账款的概念 2 2 应收账款管理意义 3 金津压缩机有限公司应收账款管理中存在的问题 3 1 金津压缩机有限公司简介 3 2 应收账款占流动资金比重过大 3 3 应收账款呈现老龄化趋势 3 4 企业信用机制建设不完善 应收账款管理难度大 4 压缩机公司应收账款管理问题的原因分析 4 1 应收账款账龄过长 4 2 公司信用政策不完善 4 3 应收账款周转率过低 5 加强应收账款管理的建议 5 1 建立专门的信用管理机构 5 2 完善内部控制 加强企业监管能力 5 3 对逾期的应收账款加大追款力度 结束语 参考文献 五 对进度的具体安排五 对进度的具体安排 第一周至第五周 2 月 24 3 月 28 校外实习 完成实习日记 实习报告等 第六周 3 月 31 日 4 月 4 日 收集资料 写开题报告 第七周 4 月 8 日 4 月 11 日 进行开题答辩 第八周 4 月 14 日 4 月 18 日 收集资料 开始着手准备初稿 第九周至第十一周 4 月 21 日 5 月 9 日 完成毕业论文初稿 第十二周至第十五周 5 月 12 日 6 月 6 日 根据老师的修改意见修改初稿 最终定 稿 第十六周第十七周 6 月 9 日 6 月 20 日 准备并完成毕业论文答辩工作 六 参考文献六 参考文献 1 汪华芳 企业赊销活动财务管理对策 J 新经济 2014 02 79 80 2 苏琼 强化应收账款清理规避企业经营风险 J 中国外资 2014 01 57 3 王荣 施工企业应收账款风险防范措施探微 J 财经界 学术版 2014 03 132 4 朱艳品 论应收账款的风险管理与控制 J 中国外资 2014 03 211 5 冯洁 关于加强商贸企业应收账款管理的几点思考 J 中国外资 2014 04 262 263 6 肖敏 应收账款管理存在的问题及对策 J 企业改革与管理 2014 04 185 168 7 康民 2013 中国企业应收账款状况恶化加剧 N 中国保险报 2014 03 0504 8 马程琳 谈当前应收账款管理中存在的问题和对策 J 特区经济 2007 03 80 82 9 李会萍 我国上市公司应收账款管理的探讨 J 贵州大学学报 社会科学版 2011 02 55 59 10 蔡秀花 中小企业应收账款管理的必要性与可行性分析 J 民营科技 2011 12 253 116 11 周瑞卿 我国企业应收账款管理研究 J 中国注册会计师 2012 02 109 112 12 张玉扣 浅析应收账款管理的内涵及思路 J 中国商贸 2012 14 58 59 13 梁思源 当前企业应收账款管理中的问题及对策 J 中国证券期货 2013 08 85 14 解惟达 企业应收账款管理研究 J 中国连锁 2013 10 127 126 15 葛平 企业加强应收账款管理研究 J 经济研究导刊 2013 19 146 147 16 曾淑云 当前企业应收账款管理制度的现状及其对策 J 东方企业文化 2013 22 238 239 17 赵曼 浅谈企业应收账款管理存在问题及对策 J 财经界 学术版 2013 22 71 72 18 李武 企业应收账款管理不良的外部因素探讨 J 中国证券期货 2013 06 80 81 19 Anonymous FINANCIAL INDICATORS Accounts receivable J Interfax Russia The provision for Management risk Accounts receivable is the enterprise is an important the risk is bigger liquid assets its quality is good or bad for a business often has had a significant impact These long term difficult to recover the accounts receivable existence seriously affected the enterprise The normal production and business enterprise management costs increased to different extent some enterprise into a financial crisis The role of account receivable Expand sales increase the competitiveness of the enterprises in the fierce market competition situation is to promote the sales of credit is an important way Enterprise credit is actually to provide customers with the two transactions to customer selling products and in a limited period introverted customers funds In credit tightening market weakness lack of money the promotion with obvious credit for enterprise sales role New products and explore new market is more important significance Reduce inventory reduce inventory risk and management costs To the enterprise to hold finished goods inventory additional fee warehousing costs and insurance expenses Instead the enterprise to hold accounts receivable you do not need the spending Therefore when the enterprise products inventory more for long time generally can use more favorable credit conditions the inventory into pipes receivable and reduce finished goods in stock save related expenses Accounts receivable in the management of the existing problems Accounts receivable is broad fixed number of year long Amounts Enterprise to accounts receivable accounting is not standard According to the provisions of the state financial and accounting systems Accounts receivable is accounting enterprise for selling goods or services to happen to purchase unit shall be recovered or accept labor unit payments But the enterprise did not strictly according to the provisions of the accounting enterprise receivables Cause some should not be in the project accounting money also included in the project cause accounts receivable accounting has no reality The account receivable NPLS not timely to the enterprise confirmed the appearance of virtually increased asset caused Because enterprise to accounts receivable slackened management especially some enterprise also to accounts receivable as means of adjusting profit So on the account receivable SiZhang confirmation on staying there some problems Is mainly to stay SiZhang has already formed the receivables confirm fast enough for many years in the accounts receivable formed account long term eased some already can t withdraw this provision for the provision for no provision of virtual enterprise assets causing thickening Because some of the managers and operators enterprise financial management consciousness and lack of management concept To accounts receivable is lack of effective management and collect investigation the author feel In Shanxi Province in the part of the province tube enterprise still exist serious planned economy of ideas these people to the market economy can t say don t understand also cannot say don t understand the main thing is not starts from oneself and in practical work is often said the much do less Thought is drunk on the production and business operation this center not how to do well management finance the primacy failed to do the business management financial management as the center Financial management to fund management as the center The management of funds and use only paying attention to how to borrow and spend money not for existing resources and capital for effective configuration and mobilize Cause enterprise produced a considerable amount of receivables also do not actively from the Angle of strengthening management so lots of money to clean up the long term retention outside Affected the enterprise normal production and operation activities and the efficient use of the funds The drawbacks of the receivable mismanagement Reduce enterprise funds use efficiency make enterprise profits down because of enterprise logistics and cash flow not consistent merchandise shipped prescribing sales invoices Payment is not keeping pace recovery and sales have established this not up recovery entry sales Certainly will cause no cash inflow generated sales tax on profits and losses and sales income paid and years be paid in advance If involves span more than to sales revenue account receivable Then can produce enterprise by current assets paid annual shareholders dividend Enterprise for such pursuit arising from the pad surface benefits and tax payment paid shareholders take up a lot of liquidity as time passes will influence enterprise capital turnover Which led to the enterprise actual operation situation veiled Influence enterprise production plan and sales plan etc can t realize the set benefit goal Exaggerated enterprise operating results Because our country enterprise executes accounting foundation is the accrual receivable meet system The current credit happened all to write down current income Therefore the enterprise account profit increase does not mean that can meet the schedule of realizing cash inflows Accounting system requires the enterprise in accordance with the percentage of account receivable balance to extract the provision for the provision for a 5 rates generally for 3 special enterprise except If the actual loss of bad happened more than extract the provision for will give enterprise to bring the great loss Therefore the enterprise of account receivable existence On the TAB virtually increased sales income In oerstate enterprise operation results Increased risks of an enterprise cost Speeding up the enterprise s cash outflows Sell on credit although can make the enterprise produces more profits but did not make enterprise cash inflows increase on the contrary make enterprise had to use limited liquidity to various taxes and fees paid accelerate the enterprise s cash outflows main performance for Enterprise tax payments Accounts receivable bring sales income Not actually receive cash turnover is computational basis with sales the enterprise must on time pay by cash Enterprise pay tax as value added tax business tax consumption tax resources tax and urban construction tax inevitable meeting with sales revenue increases Income tax payments Accounts receivable generate revenue but not in cash income tax and realizing cash payment must on time Cash the distribution of the profits Also exist such problems In addition the cost of the management of accounts receivable and accounts receivable recycling costs will accelerate enterprise cash outflows The business cycle has influence on enterprise Operating cycle from obtain inventory to the sales that inventory and withdraw cash this time so far Operating cycle depends on inventory turnover days and accounts receivable turnover days the business cycle is combined From that Unreasonable accounts receivable existence make business cycle extended affected the enterprise capital circulation make a lot of liquidity precipitation in non productive link Cause enterprise cash shortage influence salaries and raw material purchasing serious impact on the enterprise normal production and operation Increased receivables management process Error probability brings to the enterprise enterprise to face the additional loss accounts receivable account possibly to the timely discovery accounting errors can prompt understanding and other receivables accounts receivable dynamic enterprise details Cause responsibility unclear Accounts receivable contract Taiwan about commitments the formalities of examination and approval of such material scattered lost may make the enterprise has happened on the account receivable unable to receive the full recovery of repayment the only partially withdraw through legal means Can recover but due to material not whole and cannot be recovered until eventually form the enterprise assets loss To strengthen the management of accounts receivable method Comprehensive comb and establish material parameter For enterprise all kinds of receivables launch a comprehensive system of comb queuing check the work Because in past economic activity business minority inefficient pattern Hard to adapt to the market economy requirement the law of development in the increasingly fierce market competition gradually be eliminated the enterprise is in production BanTingChan failed state has formed a widespread accounts receivable account for a long most age 3 years former party leave the state of operation and the debtor changes etc Phenomenon to clear a check increase the difficulty Workers should browse a large number of original documents traced back to carefully each individual accounts receivable from the nature time happened contents amount According to zhang age systems area and the possibility of recovery of accounts receivable are classified Carefully analyzed collection verify each sum of money and amount And this system more likely way back near the door check account receivable Way to outside the system and is unlikely to far back of receivables through telephone enquiries enterprise sent a letter lawyers sent a letter way to undertake checking some not so clear accounts receivable multilateral bug verification Please go back to the original sales personnel agent help check to ensure that the data obtained by the accurate reliable and accurate data collected in the visiting for the future of written off receivables smoothly provide effective legal evidence More importantly with the debtor written off receivables personnel and check accounts concerning the debtor family residence operation sites property status income level made a comprehensive and detailed understanding and according to the command of the debtor to evaluate solvency debt repaying possibility Judge lock key goals for the next great written off receivables smoothly and lay the foundation Multi pronged approach we great effort increase After the preparation work or do Accounts receivable written off receivables entered the substantial punish collect crucial stage In actual work in order to give attention to collect the magnificence of the enterprise with benefit one of the debtor to classify different properties analysis of the debtor to adopt targeted collect method in order to make the whole written off receivables achieved good effect The debtor to business clients To possess management qualification sound system assets in good condition of customers after consultations communication with the other try to take groovy gathering way so that both the collect keep good business cooperation relations But for malicious long term default behavior used first lawyer in demand for collection correspondence is invalid cases still choose be representative of the debtor to court apply for a court for compulsory execution In the majesty of the law the other group of a deterrent to repay the debtor will repay arrears self consciously plays to the whole written off receivables to point the impetus with On the system internal worker arrears For system inside worker due to illness life difficult and many other reason formed non business temporary loan first of all issued a document clearly stipulates that deadline repossessed Secondly a large amount of arrears Indeed in a difficult to pay off after consultation with staff Payment agreement signed Divide second month in salary charged or deduct Finally the internal to laid off employees and have extra large disease worker its economy is really difficult to repay embarrassment In a humane treatment offer certain debt relief Such already make whole written off receivables reach the expected effect also can let laid off workers to their real challenges organization care Adopting property preservation measures In the actual collect process Often encountered some have the repayment ability but reimbursement conditions or timing immature the obligor collect personnel can cooperate actively court on the debtor s property implement preservation making cdo in court under the help of the relevant accounting units and individuals to impose preservation of property For property preservation at the same time Appoint our wealth pipe center visit regularly the obligor closely watching the debtor whereabouts understand their pro