南方認(rèn)證公司應(yīng)收帳信用管理研究,mba企業(yè)管理論文

南方認(rèn)證公司應(yīng)收帳信用管理研究,mba企業(yè)管理論文本篇論文目錄導(dǎo)航：【第1部分】南方認(rèn)證公司應(yīng)收帳信譽(yù)管理研究【第2部分】【第3部分】【第4部分】【第5部分】【第6部分】【第7部分】?jī)?nèi)容摘要商業(yè)信譽(yù)是企業(yè)間相互交易的信任基石,較常用的交易方式即是賒銷.在擴(kuò)大銷售、拓展市場(chǎng)份額、降低企業(yè)成本、穩(wěn)固市場(chǎng)競(jìng)爭(zhēng)的優(yōu)勢(shì)和地位等方面,商業(yè)信譽(yù)結(jié)算方式有著其他方式所沒(méi)有的得天獨(dú)厚的優(yōu)勢(shì).同時(shí),由于商業(yè)信譽(yù)的過(guò)度發(fā)展,伴隨而來(lái)的由賒銷結(jié)算帶來(lái)的應(yīng)收賬款管理的問(wèn)題也日益突出,呆壞賬比例逐年地升高,直接影響了企業(yè)利潤(rùn),甚至使得企業(yè)虧損、無(wú)法持續(xù)正常經(jīng)營(yíng),最終導(dǎo)致破產(chǎn)或被重組兼并.本人所在的南方認(rèn)證公司(化名,下面簡(jiǎn)稱南方公司),是德國(guó)知名跨國(guó)認(rèn)證公司在華的分支機(jī)構(gòu),其應(yīng)收賬款管理的特點(diǎn)基本上具體表現(xiàn)出了整個(gè)認(rèn)證行業(yè)的狀況.研究南方公司的應(yīng)收賬款管理問(wèn)題,對(duì)于研究認(rèn)證行業(yè)的信譽(yù)管理體系、控制企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)、提高企業(yè)經(jīng)營(yíng)效益,有著較強(qiáng)的實(shí)踐意義.世界經(jīng)濟(jì)的整體下滑和國(guó)內(nèi)認(rèn)證行業(yè)競(jìng)爭(zhēng)的加劇,使南方認(rèn)證公司日常應(yīng)收管理存在的弊端日益突出.構(gòu)建與企業(yè)經(jīng)營(yíng)形式及內(nèi)外部環(huán)境相匹配的信譽(yù)管理形式,改良應(yīng)收賬款管理,對(duì)企業(yè)提升行業(yè)競(jìng)爭(zhēng)力、搶占市場(chǎng)占有率、改善與客戶的關(guān)系等方面意義重大.本文從應(yīng)收賬款的相關(guān)理論入手,對(duì)南方公司經(jīng)營(yíng)環(huán)境和信譽(yù)管理現(xiàn)在狀況進(jìn)行分析,討論南方公司怎樣通過(guò)完善信譽(yù)管理體系來(lái)實(shí)現(xiàn)應(yīng)收賬款管理的優(yōu)化.在現(xiàn)在狀況分析基礎(chǔ)上,借鑒國(guó)內(nèi)外相關(guān)文獻(xiàn)和其他企業(yè)的成功做法,提出應(yīng)收賬款管理的改良預(yù)案,以期對(duì)南方公司經(jīng)營(yíng)績(jī)效的優(yōu)化和認(rèn)證行業(yè)應(yīng)收賬款管理水平的提高有所奉獻(xiàn).本文實(shí)現(xiàn)了下面幾方面的創(chuàng)新:第一,將認(rèn)證行業(yè)的特點(diǎn)與應(yīng)收賬款理論相結(jié)合,總結(jié)歸納合適認(rèn)證企業(yè)的應(yīng)收賬款管理體系;第二,將全程信譽(yù)管理理念運(yùn)用到應(yīng)收賬款管理體系中,豐富相關(guān)理論研究的內(nèi)容;第三,將理論研究與企業(yè)的實(shí)踐研究相結(jié)合,理論指導(dǎo)實(shí)踐,實(shí)踐驗(yàn)證理論.本文關(guān)鍵詞語(yǔ):信譽(yù)管理;應(yīng)收賬款管理;賒銷;認(rèn)證公司AbstractCommoditytransactionsamongenterprisesarebuiltonthebasisofcommercialcredit,andcreditsalesisoneofitsmaintransactionmodes.Whatismore,commercialcredithassuperioradvantagesoverothermethodsofsettingaccountsintheaspectsofsalesamplification,marketexpansion,costreductionincompany,consolidationofmarketcompetitiveadvantageandposition,andetc.Atthemeantime,withtheexcessivedevelopmentofcommercialcredit,accompaniedbycreditbusiness,theaccountsreceivableproblemsamongenterprisesareincreasinglyserious.Theseproblemsresultinprogressivelyhighratioofbaddebtswhichwillleadtothedeductionofprofitandevensuccessiveloss,anddifficultytomaintainbusinessandbeingforcedtobankruptcyorfinalreorganization.SouthCertificationCorporation(nottruename,abbreviationasSouthCorporation)istheChinabranchofthefamousGermaninternationalcertificationcompany,inwhichthefeaturesofaccountsreceivablecanbasicallyreflectthesituationoftheentirecertificationindustry.ItisofgreatpracticalsignificancetohaveresearchonSouthCorporationsaccountsreceivablemanagementsoastounderstandtheoperationofcertificationindustryscreditmanagement,thecontrolofcorporationsoperationalriskandfinalrealizationofcorporationsprofit.Withtheoveralldeclineofworldeconomyandincreasingintensificationofnationalcertificationindustrycompetition,theweaknessesofaccountsreceivableproblemsinSouthCorporationaremoreandmoreprominent.Itisofgreatsignificancetocreatecreditmanagementmodelwhichissuitableforcorporationsoperationalmodelandtheinternalandexternalenvironment,becausecreditmanagementmodelcanimproveaccountsreceivablemanagement,upgradeindustrycompetition,seizemarketsharerate,polishupcustomerrelationshipsandetc.ThisthesisisbasedonrelevanttheoriesofaccountsreceivableanddoesanalysisofoperationalenvironmentandcreditmanagementinSouthCertificationsoastoinvestigatethewaytoperfectaccountsreceivablemanagementbyconsummatingcreditmanagementsystem.Onthebasisofpresentanalysis,thisthesisistoputforwardimprovementplanofaccountsreceivablemanagementbydrawinglessonsfromtheresearchonrelevantarticlesathomeandabroadandsuccessfulpracticesfromothercorporations.ThepurposeofthisimprovementplanistogivecontributionstotheoptimizationofoperationalperformanceinSouthCorporationandtheadvanceinaccountsreceivablemanagementlevel.Thisthesisissupposedtorealizethefollowingcreativepoints.Firstly,itispossibletosummarizesuitableaccountsreceivablemanagementsystemwhichissuitableforcertificationcorporationsbyconnectingcharacteristicofcertificationindustryandtheoryofaccountsreceivable.Secondly,thewholecreditmanagementconceptappliestoaccountsreceivablemanagementsystemwhichwillenrichthecontentofrelevanttheoreticalresearch.Thirdly,itisreasonabletocombinetheoreticalresearchwiththecompanypracticalresearchsoastorealizethattheorycaninstructpracticeandpracticecanimprovetheory.Keywords:CreditManagement;AccountsReceivableManagement;CreditSales;CertificationCorporation目錄內(nèi)容摘要Abstract第1章緒論1.1研究背景1.2研究意義1.3研究方式方法1.4研究?jī)?nèi)容和構(gòu)造第2章應(yīng)收賬款相關(guān)理論和文獻(xiàn)概述2.1應(yīng)收賬款2.1.1應(yīng)收賬款簡(jiǎn)介2.1.2應(yīng)收賬款特點(diǎn)2.1.3應(yīng)收賬款成本2.2信譽(yù)管理2.2.1信譽(yù)管理簡(jiǎn)介2.2.2信譽(yù)管理詳細(xì)職能2.2.3信譽(yù)管理的組織設(shè)置2.2.4全程信譽(yù)管理形式2.3應(yīng)收賬款管理2.4信譽(yù)管理和應(yīng)收賬款管理之間的關(guān)聯(lián)2.5國(guó)內(nèi)外研究現(xiàn)在狀況2.5.1國(guó)外對(duì)應(yīng)收賬款的研究狀況2.5.2國(guó)內(nèi)對(duì)應(yīng)收賬款的研究狀況2.5.3國(guó)內(nèi)外研究扼要評(píng)述第3章認(rèn)證行業(yè)及公司應(yīng)收賬款管理現(xiàn)在狀況3.1認(rèn)證行業(yè)應(yīng)收賬款管理現(xiàn)在狀況3.1.1認(rèn)證行業(yè)在中國(guó)的發(fā)展3.1.2認(rèn)證行業(yè)之間的競(jìng)爭(zhēng)分析3.1.3認(rèn)證行業(yè)結(jié)算方式和信譽(yù)結(jié)算特征3.2南方認(rèn)證公司簡(jiǎn)介3.2.1公司背景3.2.2組織構(gòu)造3.2.3客戶類型3.2.4業(yè)務(wù)形式3.2.5收款方式3.3公司應(yīng)收賬款管理現(xiàn)存問(wèn)題3.4應(yīng)收賬款管理問(wèn)題成因分析3.4.1組織架構(gòu)、工作職責(zé)不完善3.4.2信譽(yù)評(píng)估制度不健全3.4.3缺乏健全的應(yīng)收賬款管理體制3.4.4應(yīng)收賬款的催收力度不夠3.4.5管理層重視程度不夠3.4.6業(yè)績(jī)考核和回款斷裂3.5本章小結(jié)第4章南方公司應(yīng)收賬款管理的改良4.1應(yīng)收賬款管理體系的設(shè)計(jì)思路4.2南方公司組織架構(gòu)調(diào)整4.2.1信譽(yù)控制部門的管理責(zé)任4.2.2商務(wù)分析團(tuán)隊(duì)管理責(zé)任4.3客戶信譽(yù)風(fēng)險(xiǎn)辨別機(jī)制4.4客戶信譽(yù)管理評(píng)價(jià)方案4.4.1完善客戶信譽(yù)檔案管理4.4.2完善客戶信譽(yù)評(píng)定管理體系4.4.3健全合同管理