基于全过程管理的 Y公司应收账款管理措施优化研究
摘
要
近年来，随着中国市场经济发展迅猛，市场竞争日趋加剧，各类企业纷纷通过开展
信用销售的方式，提高自己的市场份额。伴随着企业自身销售业绩的增长，其应收账款
的金额在持续的增长。同时，应收账款坏帐的金额也在逐渐增多。因此，对于应收账款
的管理也日益受到人们的关注。Y公司是一家从事智能终端批发销售的商贸型企业，其
产品涵盖手机、穿戴、智能家居及智能安防等各个泛智能终端领域。近年来，Y公司整
体发展态势较好，业绩增长明显。但随着公司所处的泛智能终端市场竞争的愈加激烈，
Y公司更多地使用信用销售作为一种促销手段，导致公司的应收账款整体规模也大幅增
长，应收账款的规模提升却没有与之匹配的管理手段。如何强化对 Y公司的应收账款的
管理控制，是目前 Y公司面临的一个重大课题。
笔者通过收集 Y公司近几年的财务报表、内部供应链系统数据，对财务部、市场销
售部等相关同事进行访谈等方式，全方位了解近年来 Y公司整体运营情况及应收账款管
理流程。首先，本文在对 Y公司近年来的应收账款规模、结构、趋势情况等部分关键财
务指标进行分析的基础上，运用文献研究法、数据分析法以及案例分析法，分析了 Y公
司应收账款现状、Y公司应收账款管理现状、Y公司应收账款管理措施现存问题以及产
生这些问题的原因。其次，经过以上分析，得出 Y公司缺乏完善的应收账款管理制度，
部门间针对应收账款管理工作存在沟通障碍，导致应收账款管理水平较低。最后，本文
以企业应收账款的全过程管理为基础，分别从事前、事中、事后三个方面提出了优化建
议，通过建立专业的应收账款管理部门，制定完善的应收账款管理制度，常态化的跟踪
客户信用信息变更状态，实施有效的应收账款催收及风险转移措施，以期为 Y公司提高
企业的应收账款管理工作质量提供参考。
关键词：应收账款；全过程管理；信用管理；建议对策
I
Abstract
Abstract
In recent years, with the rapid development of China's economy, all kinds of enterprises
have increased their market share. With the growth of the enterprise's own sales performance,
the amount of its accounts receivable is increasing continuously. At the same time, the
amount of bad debts of accounts receivable is also gradually increasing. Therefore, the
management of accounts receivable has attracted more and more attention. Y company is a
commercial enterprise engaged in the wholesale sales of intelligent terminals. Its products
cover the fields of Pan intelligent terminals such as mobile phones, wearables, smart homes
and intelligent security. In recent years, Y company's overall development trend is good and
its performance has increased significantly. However, with the increasingly fierce competition
in the pan intelligent terminal market where the company is located, Y company uses more
credit sales as a means of promotion, resulting in a significant increase in the overall scale of
the company's accounts receivable, but there is no matching management means to improve
the scale of accounts receivable. How to strengthen the management and control of Y
company's accounts receivable is a major issue facing Y company at present.
By collecting the financial statements and internal supply chain system data of Y
company in recent years, and interviewing relevant colleagues such as the finance department
and the marketing department, the author has a comprehensive understanding of the overall
operation and accounts receivable management process of Y company in recent years. Firstly,
based on the analysis of some key financial indicators such as the scale, structure and trend of
accounts receivable of Y company in recent years, this is analyzes the current situation of
accounts receivable of Y company, the current situation of accounts receivable management
of Y company, the existing problems of accounts receivable management of Y company and
the reasons for these problems by using the methods of literature research, data analysis and
case analysis. Secondly, through the above analysis, it is concluded that Y company lacks a
perfect accounts receivable management system, and there are communication barriers
between departments for accounts receivable management, resulting in a low level of
accounts receivable management. Finally, based on the whole process management theory of
enterprise accounts receivable, this is puts forward optimization suggestions from three
aspects: before,during and after.By establishing aprofessional accounts receivable
management department, formulating a perfect accounts receivable management system,
regularly tracking the change status of customer credit information, and implementing
effective accounts receivable collection and risk transfer measures, In order to provide
reference forY companyto improvethe qualityof enterpriseaccounts receivable
management.
Key Words: Accounts receivable; Whole process management; Credit management;
Suggested countermeasures
II
基于全过程管理的 Y公司应收账款管理措施优化研究
目
录
1绪论.....................1
1.1研究背景与意义............1
1.1.1研究背景..............1
1.1.2研究意义..............2
1.2国内外文献综述............2
1.2.1国外文献综述.............2
1.2.2国内文献综述.............5
1.2.3国内外文献述评................5
1.3研究思路和方法............8
1.3.1研究思路..............8
1.3.2研究方法..............9
2应收账款管理基础理论...............11
2.1信用管理理论..............11
2.2全过程管理理论.................12
3Y公司应收账款管理现状及问题............. 14
3.1Y公司简介.................. 14
3.1.1Y公司背景............... 14
3.1.2Y公司组织架构.............. 14
3.1.3Y公司销售情况.............. 15
3.2应收账款现状分析.............15
3.2.1应收账款规模分析..........15
3.2.2应收账款结构分析..........16
3.2.3应收账款增长趋势分析.........18
3.2.4应收账款变现能力分析.........19
3.3应收账款管理措施现状及问题..............21
3.3.1应收账款管理的组织架构............21
3.3.2应收账款管理流程..........21
3.3.3应收账款管理的政策制度............22
3.3.4应收账款管理措施存在的问题...........22
4Y公司应收账款管理措施现存问题的成因分析.......... 29
4.1Y公司自身内部原因分析............... 29
4.2Y公司外部原因分析................ 29
5Y公司应收账管理措施的优化建议......... 34
III