携程旅行网应收帐款管理的研究.pdfVIP

携程旅行网应收帐款管理研究 摘 要 携程旅行网是目前中国最大的互联网旅行服务企业，在成立至今的 八年间，公司的各项业务均取得了超常规的快速发展，其交易额和销售 收入持续迅猛增长。然而，公司的应收帐款余额和管理成本在近几年也 随之增长加速。如何有效地进行应收帐款管理已成为公司未来发展所必 须面对的问题之一。 本论文以携程旅行网应收帐款管理为重点研究对象，从了解和分析 公司应收帐款的现状及特点入手，总结公司应收帐款管理的现有经验。 同时，作者对了解过程中发现的应收帐款管理中存在的主要问题进行深 入分析，挖掘其产生的原因，并针对性的提出改进建议，且据此预测了 实施效果。希望通过本论文的研究能真正提高携程旅行网应收帐款管理 的水平。 关键词：携程，应收帐款，问题，对策 RESEARCH ON ACCOUNTS RECEIVABLES MANAGEMENT OF CTRIP.COM. ABSTRACT C is Chinas largest online travel agent. All business segments have experienced much faster development than those of regular travel agents during the eight years since its set up. The transaction volume and sales revenue of C increased rapidly, meanwhile, the balance of accounts receivables and its management cost also strongly increased in recent years. How to improve the management of accounts receivables has become one of the issues the company should face for future development. This thesis takes C’s accounts receivables management as the sign, to analyze its present situation and characteristics, to summarize its existing experiences and to disclose the major issues. The thesis also digs out the reasons of the management issues, proposes suggestions for improvement or modification of current management skills and methods, and forecasts the result of implementing the suggestions proposed. The purpose of this thesis is to help C improve its accounts receivables management skills and methods. KEY WORDS: Ctrip ，accounts receivables，issues ，suggestions 目录 前言 1 第一章 绪论 2 1.1 研究背景 2 1.1.1 公司背景 2 1.1.2 行业背景 4 1.2 研究目的和意义 5 1.3 研究框架 7 第二章 携程旅行网应收帐款管理现状 9 2.1 应收帐款的现状 9 2.1.1 应收帐款余额增长加速 9 2.1.2