机场企业应收账款全程管理模式的研究

——基于B机场的案例分析

摘要

应收账款的管理是企业管理和财务管理中的重要问题，加强应收账款管理才有可能降低企业的经营风险，减少坏账带来的资金损失。

本文从B机场的业务特点和管理问题入手，对B机场应收账款管理现状进行了分析，提出了B机场运用应收账款全程管理理念的必要性，并结合PDCA循环管理方法，初步构建了适用于B机场的应收账款全程管理模式。其二，本文明确了该管理模式下的主要管控内容是对合同价格的管理，对合同价格的管理最主要的是要在事前管控中将合同价格控制在合理水平，并需在事中管控和事后管控中辅助一些对催收程序和考核制度制定的管理手段，以完善整个全程管理模式对B机场的应收账款的管控效果。其三，在管理原则方面，严格计划、业财融合、职责分明、信息共享和客观评价这五大原则是整个全程管理模式都需遵循的方向，企业全体管理层对此需产生共识才能保障应收账款全程管理的推进和落实。

关键词：应收账款，PDCA循环管理，全程管理

ABSTRACT

The management of accounts receivable is an important issue in corporate management and financial management. Only by strengthening the management of accounts receivable can it be possible to reduce the operating risk of the enterprise and reduce the capital loss caused by bad debts.

This article starting from the business characteristics and management issues of Airport B, analyzes the current status of accounts receivable management at Airport B, and puts forward the necessity of using the whole process management of accounts receivable at Airport B, and combines the PDCA cycle management method to build a preliminary whole process management model of accounts receivable, which is  applicable to airport B. Secondly, this article clarifies that the main management and control content under this management mode is the management of contract price. The most important thing in the management of contract price is to control the contract price to a reasonable level in pre-management. In in-management and post-management, some management on collection procedures and assessment systems are assisted to improve the management effect of the whole process management on the receivables of Airport B. Thirdly, in terms of management principles, the five principles of strict planning, business-finance integration, clear responsibilities, information sharing and objective evaluation are the directions that the whole process management model must follow. All management of the enterprise should reach consensus on the five principles to ensure promotion and implementation of the whole process management on accounts receivable.

Key Words: accounts receivable, PDCA cycle management method, whole process management

目录

摘要 

ABSTRACT 

目录 

第1章 绪论 

1.1 研究背景及意义 

1.2 研究思路及方法 

1.3 本文创新点 

第2章 文献综述 

2.1国内外研究现状 

2.2相关理论 

2.3本章小结 

第3章 应收账款全程管理模式概述 

3.1应收账款基本内容 

3.2全程管理理念 

3.3全程管理的特点 

3.4全程管理模式的原则 

3.5本章小结 

第4章 B机场应收账款分析 

4.1 公司概况 

4.2 应收账款现状 

4.3 应收账款管理中存在的问题及原因 

4.4 应收账款全程管理的必要性 

4.5 本章小结 

第5章B机场应收账款全程管理模式的构建 

5.1 总体思路 

5.2 应收账款全程管理模式的内容 

5.3 应收账款全程管理模式实施预评价 

5.4 本章小结 

第6章 结论 

参考文献 

后 记