空运货代企业加强应收账款管理以提高资金使用效率的研究分析-工商管理专业毕业论文.docxVIP

摘要商品经济发展的历史告诉我们，商品经济愈发达，商业信用的应用程度愈深。 摘要 商品经济发展的历史告诉我们，商品经济愈发达，商业信用的应用程度愈深。 在市场竞争异常激烈的今天，信用销售作为一种促销的重要手段，对扩大销售量， 进一步吸引顾客有着不可低估的作用。但由于信用销售形成应收账款，从而使企 业产生应收账款管理成本、机会成本及坏帐成本。因此在考虑赊销政策时，必须 依据其成本一收益的原则，综合权衡利弊。 本文分析了空运货代行业的现状，说明了空运货代企业运用赊销迅速扩大其 市场份额的现实意义。又提出了企业扩大销售与其资金紧缺之间的矛盾，根据企 业资产一负债及经营特点，分析了加强应收账款管理、提高资金使用效率对企业 的重要意义，从理论上分析了各种企业内部应收账款管理方法、企业应收账款的 投资、融资决策。同时，结合工作实际，分析了中外运空运发展有限公司应收账 款管理现状，探索了改进的有效途径，以使公司能够更充分地调动内部资源，更 好地运用商业信用，实现公司的经营目标。 关键词：赊销，应收账款管理，资金使用效率 ABSTRACTThe ABSTRACT The historical development of commerciaI economy tells that the more developed the commerciaI econom v1 the more extensively used the commercial credit．In competitive society toda yl commerciaI credit．as method of extending sales，plays important role in att陷cting customers．But of used beyond certain Iimits．it wilI increase the“accounts receivable”and entail significant costs such administration costs．chance costs and costs for bad debts．So enterprise should consider benefits and costs together when make decisions． 1n this dissertation．I give concrete analysis of the current situation of air freight forwarding line，illustrating the current meaning of developing market share for the enterprises in this line．raising the contradictions between expansion of sales volume and shortage of circulating funds．According to the characteristics of assets，Iiabilities and management of the enterprise，l also analyze the of reinforcing the management of accounts receivables and e饷ciency of funds towardS the enterprise．discussing the theory of severaI kinds of intemal administration of accounts receivable．the method of investment and fund—raising． Meanwhile．I combine the theory with practice，After analyzing the current management of the accounts receivable of Sinotrans air transD0rtatiOn development Itd this article probes into lhe possible enhancement path of the commerciai credit management and the of every internaI factors to make it meet the goals of enterprise． Yin Zhengyuan(Master of Business Administrationl