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  本文選題：應(yīng)收賬款風(fēng)險管理　切入點：賒銷　出處：《大連理工大學(xué)》2014年碩士論文

【摘要】：隨著經(jīng)濟全球化的深入,出口企業(yè)市場競爭日益加劇,賒銷這一銷售模式越來越廣泛的被出口企業(yè)所采用以增加企業(yè)的競爭力,同時帶來的是企業(yè)應(yīng)收賬款規(guī)模不斷壯大,企業(yè)也越來越重視對應(yīng)收賬款進行科學(xué)有效的管理。 本文目的在于研究F公司在管理應(yīng)收賬款的過程中存在的問題以及解決對策,優(yōu)化F公司應(yīng)收賬款規(guī)模,加強應(yīng)收賬款風(fēng)險管理,從而實現(xiàn)風(fēng)險性與盈利性的統(tǒng)一,促進企業(yè)總收益達到最大化。這對F企業(yè)在當前階段能夠增加盈利性,在未來階段持續(xù)穩(wěn)定健康發(fā)展意義重大。 本文的研究對象是F公司的應(yīng)收賬款管理工作,從普遍應(yīng)收賬款風(fēng)險管理、應(yīng)收賬款規(guī)模管理、信用評級管理等方面的理論進行研究,通過查閱相關(guān)資料,溯源應(yīng)收賬款風(fēng)險管理理論、應(yīng)收賬款收益、應(yīng)收賬款相關(guān)成本、應(yīng)收賬款規(guī)模、信用評級管理等相關(guān)研究成果與理論等,根據(jù)理論指導(dǎo),研究分析了F公司應(yīng)收賬款管理業(yè)務(wù)的發(fā)展歷程,F公司當前階段所處的現(xiàn)狀以及應(yīng)收賬款管理體系現(xiàn)狀等,對F公司應(yīng)收賬款管理存在問題進行診斷,運用相關(guān)理論結(jié)合F公司實際情況為優(yōu)化改善F公司應(yīng)收賬款風(fēng)險管理、優(yōu)化應(yīng)收賬款規(guī)模提出對策,希望能為全面改進應(yīng)收賬款管理工作提出指導(dǎo)性的方案。
[Abstract]:With the deepening of economic globalization, the market competition of export enterprises is becoming more and more intense. Credit sales model has been adopted more and more widely by export enterprises to increase the competitiveness of enterprises. At the same time, the scale of enterprise accounts receivable has been growing rapidly. Enterprises also pay more and more attention to the scientific and effective management of accounts receivable. The purpose of this paper is to study the problems existing in the process of managing accounts receivable in F Company and to solve them, optimize the scale of accounts receivable in F Company, and strengthen the risk management of accounts receivable so as to realize the unity of risk and profitability. It is of great significance for F enterprises to increase their profitability at the present stage and to develop steadily and healthily in the future. The research object of this paper is the management of accounts receivable of company F, from the aspects of risk management of general accounts receivable, scale management of accounts receivable, credit rating management and so on, through consulting relevant information, Traceability account receivable risk management theory, accounts receivable income, receivable related cost, receivable account scale, credit rating management and other related research results and theories, according to theoretical guidance, This paper studies and analyzes the development course of accounts receivable management business in F Company and the current situation and current situation of accounts receivable management system in F Company, and makes a diagnosis of the problems existing in the management of accounts receivable in F Company. Combining the relevant theory with the actual situation of company F, this paper puts forward some countermeasures to optimize the risk management of accounts receivable and optimize the scale of accounts receivable in F company, hoping to put forward a guiding scheme for improving the management of accounts receivable in an all-round way.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F752;F715.5

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