宏崛建筑公司应收帐款管理存在的问题及对策研究

摘要近年来，伴随着市场竞争的日渐激烈，大多数企业为了占据更多的市场份额，进一步扩大销售量，有些公司于是就会有目的性的选择用赊销不直接支付的方式来销售自己企业的产品，那么因此，就会产生数额巨大的应收账款。由此看来，加强管理企业本身的应收账款，看起来越来越重要，这极大的关系到企业的现金流量和生产经营的资金需要。基于此，本论文以宏崛建筑公司为研究对象，首先利用文献分析法对国内外文献进行阅读分析，对有关概念及基础理论有一定的了解：其次，运用个案研究的方法，对某公司应收账款的管理过程及质量状况进行了研究，结果表明，在整个应收账款管理过程中，各环节均存在着不同程度的问题：最后，运用相关理论，从不同看待问题的角度出发，将该公司应收账款管理中存在的问题作为全文研究的切入点，为该公司构建起全面且系统的应收账款管理体系，并在最后提出了优化建议。为掌握该公司应收账款管理研究的相关实际情况，本文还采用访谈法通过对宏崛建筑公司财务部门相关负责人进行访谈，依据访谈内容分析其应收账款的现状、问题以及原因，针对应收账款管理方面的问题提出了具有实践性的建议。本文研究的创新点是通过收集宏崛建筑公司近几年的财务报表、内部供应链系统数据，并对相关同事进行访谈的方式，全方位了解近年来公司整体运营情况及应收账款管理流程，并针对事前，事中和事后三个阶段进行分析研究。关键词：建筑企业：应收账款：应收账款管理ABSTRACTIn recent years,with the increasingly fierce market competition,most enterprises tend to sellproducts on credit in order to occupy more market shares and further expand sales volume.However,a large amount of accounts receivable will be generated as a result.This is greatlyrelated to the cash flow of enterprises and production.Based on this,this paper is to macro DE construction company as the research object,first ofall,literature analysis method is used to analyse the domestic and foreign literature reading,understanding of relevant concepts and basic theory has certain;Secondly,the method of casestudy is used to study the management process and quality of a company's accounts receivable.The results show that in the whole process of accounts receivable management,there are differentdegrees of problems in each link.Finally,this paper uses relevant theories to construct acomprehensive and systematic accounts receivable management system for the company from theperspectives of before,during and after,starting from optimization suggestions.To master the company's accounts receivable management research related to the practicalsituation,this article also USES the interview method based on the macro DE interview therelevant person in charge of building the company's financial department,according to theinterview to analyze its present situation,problems and reasons of account receivable,putsforward the corresponding Suggestions in the accounts receivable management.In this paper,we study the innovation points are collected from the macro DE constructioncompany in recent years,financial statements,the internal supply chain system data,andinterviews with related colleagues,comprehensive understanding in recent years the company'soverall operations and accounts receivable management process,and to advance,matter andafterwards three stages are studied.Key words:Construction enterprises;Accounts receivable;Accounts receivablemanagement目录前言.1第1章绪论21.1研究背景与意义。。。21.1.1研究背景21.1.2研究意义21.2国内外文献综述21.2.1国内研究综述31.2.2国外研究综述51.2.3文献述评51.3研究内容与研究方法51.3.1研究内容......51.3.2研究方法.....6第2章应收账款管理相关理论分析72.1应收账款管理的定义72.2应收账款管理的特征72.3应收账款管理的指标分析72.3.1应收账款增长率....72.3.2应收账款周转率....82.3.3销售回款率..82.3.4应收账款占营业收入比率....82.3.5应收账款占（流动）资产的比率92.4应收账款的全面管理理论92.4.1事前控制92.4.2事中控制....92.4.3事后控制....·10第3章宏崛建筑工程有限公司应收账款管理现状及存在的问题133.1宏崛建筑工程有限公司简介...133.2宏崛建筑工程有限公司公司应收账款管理现状分析133.2.1应收账款一般情况分析..133.2.2应收账款相关财务指