我国煤炭企业应收账款问题研究以开滦有限责任公司为例




题目 国煤炭企业应收账款理问题研究
—开滦限责公司例





毕业文题目
国煤炭企业应收账款理问题研究——开滦限责公司例
毕业文容求：
容：文运审计学会计学财务理等关理采理案例相结合方法应树立应收账款风险意识完善企业应收账款理体系事应收账款应理完善企业应收账款应政策加强部控制强化日常监督理选择适货款结算方式保证应收账款时回收五方面开滦限责公司矿业销售业务应收账款理问题进行分析总结企业应收账款理方面存问题审计视角矿业企业应收账款理提出系列改进措施完善建议矿业企业提高济效益优化资源配置实现企业战略目标确保煤炭企业现金流量良性循环煤炭企业容面市场中风险
求：文撰写求思路清晰容充实点明确充分证严密语言通撰写文前应首先阅读相关研究资料掌握学术前动态相关理著作握提高理水思想深度根开题报告老师提出意见文提纲进行修改确定纲认真撰写毕业文撰写文结束根老师修改意见认真反复修改文求参加毕业文答辩严格文进度安排进行文写作文格式字数等撰写方面求参中国质学长城学院毕业文（设计）撰写规范
毕业文参考资料：
[1] 康煊应收账款理研究[D]首济贸易学硕士学位文2014
[2] 舒策城企业应收账款控制理[J]太湖2013(4)90200
[3] 汪秀兰加强应收账款部控制[J]现代企业2012(12)1055
[4] 田晴浅企业期应收账款理[J]科技致富导2012(21)5065
[5] 苏鹏华应收账款理现实意义目标[J]湖南工业职业技术学院报2010(4)1025
[6] 尚青丽浅谈应收账款风险理[J]财界2010(12)3243
[7] 杨英侠试应收账款理控制[J]财界2013(13)4065
[8] 周瑞卿国企业应收账款理研究[J]中国注册会计师2012(2)90175
[9] 孙韶华全国企业应收账款规模达20万亿元[N]济参考报20130306009
[10] 董克剑浅企业项目理现状实施策[J]现代企业教育2012(15)3345
[11] 彭志浅析施工企业应收账款理[J]企业研究2014(5)0811
[12] 王清霞企业盈利力分析研究[J]财界2014(6)4748
[13] Dorota RoszkowskaHołyszBusiness accounts receivable management（Installation and heating industry）[J]Management 2013(2)166176
毕业文应完成工作：
1． 利中国知网维普万方等数库完成毕业文相关容文检索利图书馆图书资源查阅相关理容充分利互联网进行资料检索收集
2． 实相关选题注意实程中观察收集相关数做实证方面文方面搜集相关区国家发布统计数
3． 认真撰写开题报告开题报告中指导教师提出意见进行修改
4． 认真撰写文根指导教师意见进行修改
5． 文定稿求进行毕业文答辩




毕业文进度安排：
序号
毕业文阶段容
时间安排
备注
1
确定毕业文选题收集资料整理资料完成文务书
2016101520161031

2
编写文提纲撰写开题报告进行开题
201611120161120

3
实期间进行步查找资料作社会调查
2016112120161130

4
撰写文完成第稿交指导教师
20161212017115

5
指导教师阅改文
20171162017131

6
修改文完成第2稿交指导教师
2017212017229

7
指导教师阅改文完成中期检查表
2017312017315

8
修改文完成第3稿交指导教师
20173162017410

9
指导教师阅改文返学生修改立交指导教师
20174112017430

10
专家评阅
2017512017510

11
毕业文答辩
20175112017524

12
评定学生终文成绩评出院优秀文
20175252017531

课题信息：
课题性质： 设计□ 文√ 
课题源： 教学√ 科研□ 生产□ □
发出务书日期：





指导教师签名：
年 月 日
教研室意见：





教研室签名：
年 月 日









学生签名：


毕业文题目
交通运输业营改增存问题解决策
开题报告（阐述课题目意义研究现状研究容研究方案进度安排预期结果参考文献等）
文研究目意义
1研究目：文研究目够针开滦限责公司部应收账款理实际情况分析开滦限责公司营中存应收账款理问题问题进行分析评价改进完善收账款理提高相应风险意识强化日常监督理提出相应解决策减少必损失促进应收账款健康发展促进国矿业企业更发展
2研究意义：
（1）理意义：目前国矿产业市场低迷表现产剩企业生产采粗放型业态模式矿业公司想立足市场必须转变理模式鉴国矿产业发展缓慢竞争激烈煤矿企业纷纷采取赊销方式抢占市场份额导致企业应收账款通开滦限责公司应收账款问题研究完善国矿山企业应收账款处理制度降低企业风险规范矿业公司业务流程促进矿产公司良性发展
（2）现实意义：强化应收账款理完善应收账款理机制降低企业财务风险提高济效益猪油重意义企业仅充分发挥应收账款扩销售增加利润特殊功风险降低程度煤炭企业言应收账款反应财务状况项重指标企业种债权企业通赊销手段增加销售量扩市场占率减少库存积压提高周转率时节省相关成费保证企业正常运行提高企业济效益应收账款作企业流动资产重组成部分货款否期收回直接影响企业济活动否正常进行
二研究现状
1国外研究现状：国外市场济发达国家济学界已形成套较完整体系金融机构债务理公司等中介机构会企业信进行踪调查应收账款信质量等级进行分类信等级应收账款予市场价格信贷政策整体济环境控制素信贷政策变量包括交易账户质量贷款期限长短现金折扣季节性延迟付款收账程序等企业通改变变量必然导致额外销售产生利润应收账款增加产生机会成理应收账款实际转化额外销售产生边际利润应收账款增加投资求收益进行评估两者相等时应收账款产生效益化企业应收账款存减少企业定时期现金流量应收账款具定信资产通信评估金融机构者非金融机构签订协议应收账款作金融产品进行交易达投融资济活动目PaliaSopranzetti(2004)提出应收账款理中卖方买方信息称存道德风险信息获取成较高买卖双方难利全面信息进行评估导致企业应收账款坏账情况Horen(2007)通国际较研究解释发达国家中企业赊销例低企业发展中国家正相反现象认发展中国家法律制度完善企业中企业交易中赊销作谈判条件中企业迫方强市场力量进行赊销Douglas ADoetschDenis Petkovic(2013)认企业存量良应收账款会营业周期延长影响企业资金循环量流动资金沉淀非生产环节影响企业正常生产营活动
2国研究现状：应收账款影响企业财务状况重素企业生产营着极影响加强应收账款理企业正常进行生产营降低财务风险保障关加强应收账款理国学者方面提出建议康煊张秀芹舒策城等学者国应收账款理现状出发努力全方位角度提出改进措施中学者初观点完整构成体系具鉴意义康煊法律角度提出应收账款作债权债务种契约解决手段(远期应收账款)通法律法规康煊良债权涉许缘学科问题进行胆理探索做出回答应收账款信基础存价值实现程度事双方博弈决定张秀芹博弈角度研究应收账款形成原解决方法通建立健全效信制度进行信调查信息踪握事前事中事三道关进行控制理舒策城企业应收账款风险防范进行研究应收账款企业产生分析进行系统分析应收账款风险防范策进行研究确保企业财务安全性
三研究容
1前言
2研究范围界定
21企业概念界定
22煤炭企业概念界定
23应收账款概念界定
3开滦限责公司应收账款理现状
31公司基情况介绍
32公司应收账款理现状
4开滦限责公司应收账款存问题
41煤炭企业缺乏风险意识
42煤炭企业企业理善
43煤炭企业部控制机制松散
44煤炭企业收帐合理
5开滦限责公司应收账款理现状原分析
51煤炭企业片面追求销售额
52煤炭企业财务处理规范
53煤炭企业部控制存缺陷
531基础工作健全
532考核制度合理约束机制健全
533赊销前信评估足缺少规范程序
534煤炭企业收账政策合理
54公司应收账款缺乏动态追踪分析账龄长
6改进开滦限责公司应收账款理现状策
61增强企业风险意识
62加强煤炭企业理
621源头控制
622应收账款辅助理
623进行应收账款融资
63煤炭企业部控制缺陷解决方案
631健全控制度
632完善考核机制约束机制
633建立完善赊销前信评估机制规范程序
634改善煤炭企业收账政策
64强化日常监督理
7结
四研究方案
1利中国知网维普万方等数库完成毕业文相关容文检索利图书馆图书资源查阅相关理容充分利互联网进行资料检索收集
2文拟收集财务资料参考文献基础首先根企业营状况联系济环境文环境政治环境分析企业固定资产折旧问题特点难点接根该特点难点述该企业固定资产折旧程中初始计量确认续计量固定资产处置等方面出现问题足然通参考文献联系实际提出建议举措拟提出结
五进度安排
1确定毕业文选题收集资料整理资料完成文务书2016101520161031
2编写文提纲撰写开题报告进行开题201611120161120
3实期间进行步查找资料作社会调查2016112120161130
4撰写文完成第稿交指导教师20161212017115
5指导教师阅改文20171162017131
6修改文完成第2稿交指导教师2017212017229
7指导教师阅改文2017312017315
8修改文完成第3稿交指导教师20173162017410
9指导教师阅改文返学生修改立交指导教师20174112017430
10专家评阅2017512017510
11毕业文答辩20175112017524
12评定学生终文成绩评出院优秀文20175252017531
六 预期结果
1 煤炭企业应收账款存问题做出全面分析提出相应策
2 学专业理知识进行巩固理实践相结合财务实践进行总结类似实务起定参考作
七参考文献
[1] 康煊应收账款理研究[D]首济贸易学硕士学位文2014
[2] 舒策城企业应收账款控制理[J]太湖2013(4)90200
[3] 汪秀兰加强应收账款部控制[J]现代企业2012(12)1055
[4] 田晴浅企业期应收账款理[J]科技致富导2012(21)5065
[5] 苏鹏华应收账款理现实意义目标[J]湖南工业职业技术学院报2010(4)1025
[6] 尚青丽浅谈应收账款风险理[J]财界2010(12)3243
[7] 杨英侠试应收账款理控制[J]财界2013(13)4065
[8] 周瑞卿国企业应收账款理研究[J]中国注册会计师2012(2)90175
[9] 孙韶华全国企业应收账款规模达20万亿元[N]济参考报20130306009
[10] 董克剑浅企业项目理现状实施策[J]现代企业教育2012(15)3345
[11] 彭志浅析施工企业应收账款理[J]企业研究2014(5)0811
[12] 王清霞企业盈利力分析研究[J]财界2014(6)4748
[13] Dorota RoszkowskaHołyszBusiness accounts receivable management（Installation and heating industry）[J]Management 2013(2)166176

























指导教师意见：











指导教师签名：
年 月 日
教研室意见：








审查结果： 意□ 意□






教研室签名：
年 月 日


洛塔洛斯特洛夫斯基商业企业应收账款理（安装供热行业）中介绍卫生设备设备市场贸易企业流动资产理问题应收款特点高风险水销商财务执行公司通常商业信判断赊销数额
康煊应收账款理研究中认应收账款企业（单位）销售商品提供劳务等应购货单位收取款项国企业数研究倾应收账款理某单独领域方面截目前国信制度完善甚企业应收账款理执行位引起资金链断裂企业面财务风险企业应应收账款进行效监控理
舒策城企业应收账款控制理中提出：着市场竞争激烈企业扩市场增加收入提高利润逐渐采信销售方式企业间越越频繁信销售应收账款理成企业流动资产理项重容国较晚实行市场济体系信基础薄弱信体系够完善风险意识强企业没建立完善信理体系盲目外信销售导致应收账款难收回坏账越积越企业利润增加现金流严重足资金周转成难题企业走灭亡
汪秀兰加强应收账款部控制中提出：着市场济发展应收账款作项商业竞争机制条件产生资产扩销售减少库存节约费扩市场占率着销售增加量应收账款仅削弱企业短期偿债力着现金流量减少直接影响企业支付力偿债力周转力
田晴浅企业期应收账款理中指出：信济活动已成现代市 场济领域重组成部分天企业受信活动授信决策进行科学理企业信理愈加显重应收账款理企业信理重 容文目前国企业期应收账款理现状分析入手阐述应收账款理善企业造成影响针加强企业期应收账款理提出相应策
苏鹏华应收账款理现实意义目标中表示结合企业现金财务理现状文章分析应收账款理企业理现实意义通总结应收账款形成原功提出应收账款理目标期企业应收账款理鉴
尚青丽浅谈应收账款风险理中明确表示社会义市场济条件企业扩市场占率赊销者优惠方式出售商品应收账款应收项目中占重越越2008年受通货膨胀等素影响中国企业面着巨风险严重制约着企业发展应收账款风险防范理显尤重
周瑞卿国企业应收账款理研究中提出：应收账款伴企业销售行发生形成项债权着国市场济日趋成熟企业应收账款逐渐增存问题日益加剧应收账款理作企业营运资金理重方面已越越引起企业理者重视甚已成国企业前学门＂必修课＂
结合述观点认应收账款理企业理重组成部分煤炭企业保持活力继续营必条件激烈市场竞争中企业获利润必须销售产品取销售受收入收入少检验营成果营成果决定企业命运说企业收入利润企业取销售收入会采取赊销重手段赊销产生应收账款扩收入企业身带效益应收账款增加煤炭企业带效益时带风险果客户拖欠应收账款时收回会发生坏账减少煤炭企业利润时会影响企业生产营应收账款煤炭企业项资金投放长期占煤炭企业资金造成诶谈企业日常运营资金减少增加煤炭企业营成严重影响生长力


































国煤炭企业应收账款理问题研究
—开滦限责公司例
摘
煤炭产业基源产业国动力产业更国济发展重支柱结合源产业发展客观条件煤炭国动力资源中始终占极高重现资源市场景气环境信销售种普遍立竿见影增加销售额方法赊销业务企业带利润增长商品占率增加时加坏账风险产生高效全面降低应收账款引起风险煤炭企业关键务越市场景气时候煤炭企业越应该增强风险意识规范应收账款理严格监控账目等保障企业持续发展
文章研究中采进行针性分析样效时间范围实现项工作效提升优化
关键词：煤炭产业应收账款理开滦限责公司
ABSTRACT
The coal industry is one of the most basic energy industries and is one of the main driving industries in China and is one of the important pillars of China＇s economic development Combined with the objective conditions of the development of the energy industry coal has always been a very high proportion of the power resources in our country In the current climate of resource markets credit sales are a common and immediate way to increase sales But on credit the rise in profits and share of goods has also increased the risk of bad loans Thus the risk of an efficient and comprehensive reduction of accounts receivable is one of the key tasks for coal companies When the market downturn the more the more coal enterprises should strengthen the risk awareness regulate the management of accounts receivable and strictly monitor current accounts such as to guarantee the sustainable development of the enterprise
In this paper the author makes a specific analysis in the study so that the effective promotion and optimization of various tasks can be achieved in the effective time range
Key words coal industry receivables management Kailuan limited liability company







目 录
1前 言 1
2研究范围界定 1
21企业概念界定 1
22煤炭企业概念界定 1
23应收账款概念界定 1
3开滦限责公司应收账款理现状 2
31开滦限责公司基情况介绍 2
32开滦限责公司应收账款理现状 2
4 开滦限责公司应收账款理存问题 4
41煤炭企业缺乏风险意识 4
42煤炭企业企业理善 4
43煤炭企业部控制机制松散 4
44煤炭企业收帐合理 4
5 开滦限责公司应收账款理问题原分析 5
51煤炭企业片面追求销售额 5
52煤炭企业财务处理规范 5
53煤炭企部控制存缺陷 5
531基础工作健全 5
532考核制度够合理约束机制健全 6
533赊销前信评估足缺少规范程序 6
534煤炭企业收账政策合理 6
54公司应收账款缺乏动态追踪分析账龄长 6
6 开滦限责公司应收账款理问题策 7
61增强企业风险意识 7
62加强煤炭企业理 7
621源头控制 7
622应收账款辅助理 7
623进行应收账款融资 8
63煤炭企业部控制缺陷解决方案 8
631健全部控制 8
632完善考核机制约束机制 8
633建立完善赊销前信评估机制规范程序 9
634完善煤炭企业收账催收政策 9
64强化日常监督理 9
7 结 10
参考文献 11
致 谢 12


1前 言
建国煤炭产业始终国济发展强力支柱产业源太阳石油等源资源相较国已探明资源中煤炭占总源储备86国动力构造煤炭发电国发电方法结合年战事断国际原油产业价格断涨客观条件煤炭国动力资源中排名毋庸置疑
然国煤炭企业前景远预期伴着中国社会义市场化济步调变快国外市场竞争愈加严重信销售方法逐渐成国煤炭企业增加收入额常方法市场景气环境信销售种普遍立竿见影增加收入额方法
赊销业务煤炭企业销售额增加表面销售额增加利企业发展煤炭企业应收账款尤样煤炭企业应收账款数额特巨周期长容易形成坏账损失减缓公司资金循环终导致企业堪重负
越市场景气时期企业越应该增加应收账款理保障企业长期稳持续发展
2研究范围界定
21企业概念界定
企业通常代表获利润作目标利种生产素市场供应货物服务行运营担风险社会济组织
市场济领域中企业组成市场形式企业特定组织方法组成法律实体获利润作目标付出商品服务获利润企业济发展定层次必然产物社会分工逐渐发展形成
22煤炭企业概念界定
煤炭企业具体法资质生产煤炭关副产品济实行行运营担风险济组织目前国煤炭企业体分三类：中央出资建立煤炭产品国家指导分配国煤矿二方财政出资建立目供方煤国方煤矿三县村体出资乡镇煤矿
23应收账款概念界定
国相关准中应收账款明确定义企业卖出商品提供劳务等应该买家获款项包含信销售卖出商品发生应款项企业运营中产生种债权
结合具体情况煤炭企业说应收账款企业收款权方式公司获订单采取信交易总体说应收账款具备特征应收账款赊销业务造成 企业发生应收账款说明产品销售已基完成三 应收账款产生原企业买方企业产生商品买卖者服务四会计角度说应收账款应权责发生制计量
3开滦限责公司应收账款理现状
31开滦限责公司基情况介绍
开滦煤矿起源世纪80年代已家国规模煤炭企业15年前连续次选世界500强企业更历史学家作国煤炭源企业鼻祖
辉煌掩盖煤炭巨尴尬年持续亏损数煤炭企业真实写开滦公司煤炭巨头样幸免年财务报告负利润说年开滦公司直处亏损运营状态未年情况容乐观
表1 开滦集团历年营业利润变动表
指标名称
营业收入（万元）
营业利润（万元）
利润总额（万元）
2013年年报
171761667
39999018
4010585
2014年年报
142961655
2357351
2345346
2015年年报
104195967
4811496
4796643
2016年年报
117287701
4317016
4238797
表1见开滦限责公司13年14年连续亏损直15年开始幅度亏损幅亏损背代表应收账款理松懈更2015年幅亏损导致2016年世界500强企业榜单中落榜
32开滦限责公司应收账款理现状
年开滦限责公司应收账款情况容乐观应收账款理工作中存着数额较周期较长坏账较等系列问题根期权威机构发布调查结果显示开滦集团客户资金周转困难收款容乐观受信贷压力企业净利润负增长影响分公司资金周转出现问题付款力严重降发达市场济中正常率应该数低更严重企业应收账款然账实已难收回企业坏账损失年递增企业间互相拖欠现象更非常普遍种互相拖欠更会导致众应收账款产生蝴蝶效应发生恶性循环开滦限责公司然财务报表营状况实资金匮乏现金流量变金融机构贷款弥补流动资金缺失
国企业方面问题光损害着企业身利益宏观济角度分析更影响社会义市场化济持续发展甚影响中国国民济良性运转降低应收账款坏账已关键问题
表2 开滦限责公司历年应收账款数额
年度
应收票（万元）
应收账款（万元）
2013年度
2169160
15080001
2014年度
1745871
18279740
2015年度
1266200
14852218
2016年（9月30日前)前三季度
804400
2878205

表2见开滦限责公司历年应收账款方面始终存问题3年高居显然应收账款问题开滦责限公司面严重问题高应收账款背代表盲目追求收益遗症
图1 开滦限责公司组织结构图


图1见开滦限责公司部组织结构完善着系统部研发生产销售专部门应收账款方面缺少专门催收处理部门显然开滦责限没专门应收账款审核催收部门造成历年应收账款数额断攀高原

4 开滦限责公司应收账款理存问题
41煤炭企业缺乏风险意识
煤炭企业受济环境影响会计谨慎性角度说企业应高估收入应低估损失提高煤炭企业风险意识规避正常损失提高煤炭企业济效益方面显尤重
分析开滦限责公司销售流程难发现公司订单数额等收回应收账款时情况急转直开滦公司收款环节风险意识高忽视风险素终会企业带实实损失现国煤炭市场景气企业间竞争加剧煤炭企业面济形势严峻现煤炭企业然轻视市场调研缺乏市场前济环境风险评估意识企业部销售员防范风险意识强缺乏前市场变化带风险辨识力外风险控部门间政部门制定风险控措施企业异缺少适应开滦公司身风险理体系

42煤炭企业企业理善
煤炭企业理普通企业理问题煤炭企业理问题普通企业相显更重然开滦公司历史悠久悠久传统开滦公司赖传统旧理体制体制然计划济时期成效理规定已难适应企业理求
究原首先国煤炭企业治理理念直先进传统企业没勇气面愈加激烈国际竞争愿意更新企业理理念者愿意投入资金更新技术设备次国煤炭企业理效率低老旧煤炭企业历史遗留问题难健全完备企业治理制度难逐落实点国煤炭企业理方式较落非常难适应社会义市场济带激烈竞争

43煤炭企业部控制机制松散
开滦限责公司身存着风险防范意识足应力差问题：面现市场济越越激烈竞争实现市场份额扩张仅成价格面狠工夫运商业信进行产品促销开滦限公司拓宽销路客户采取赊销销售策略
44煤炭企业收帐合理
开滦限责公司应收账款理程中长期账清便帐没形成合法效账口头承诺起应法律作
国量老旧煤炭企业赊销前谨慎度够片面追求应收账款增加企业损益少考虑坏账准备信风险客户进行全面调查
开滦限责公司然验丰富面信销售开滦公司没建立起现代化赊销前信评估制度进行赊销前开滦公司没赊销企业信程度进行效评估没充分考虑赊销企业款力赊销额少样取决行政干预领导观决策
5 开滦限责公司应收账款理问题原分析
51煤炭企业片面追求销售额
开滦责限公司部营销理层销量额成销售工作终目标盲目开发新顾客时候甚会帮助顾客隐瞒实际营情况帮助申请赊销资格提升销售额度时疏忽货款回收情况巨赊销风险弃顾开滦限责公司部没专门账清账部门招致应收账款数额巨年限长久

52煤炭企业财务处理规范
国煤炭企业实行记账基础权责发生制应收应付制期发生赊销全部记入期收入
单开滦限责公司言账单利润增加表现现金期流入日常工作中开滦限责公司计提坏账准备足假实际产生坏账损失超企业坏账准备会造成营成果实账面销售收入虚增会身带巨损失

53煤炭企部控制存缺陷
531基础工作健全
企业更注重力放拉拢客户找订单视应收账款基础务扎实存少漏洞例企业应收账款赊销完成没签订效合协议债券企业维权带困难难应法律保护
合制企业应收账款风险重手段合签订汉字客观状态书面揭示买家卖家义务权利受中华民国合法保护订立效合维护企业权益着举足轻重作正样煤炭企业合签订时候必须谨慎更谨慎纰漏然现实情况容乐观企业应收账款逾期难维权缺少完整效合
分析开开滦限责公司合签订流程总体说开滦公司合具体条款签订够谨慎条款中没明确逾期超期限长短进行阶段式罚息样难赊购方积极时履行款义务甚条款没完全合法规定章程填写样旦出现坏账会公司维权带必麻烦
532考核制度够合理约束机制健全
数企业激励员工会销售职员高提成企业业绩方面企业销售收入没全面综合种角度考虑收益专职销售职员追求收入增加客户高额度强行销售产品造成企业收账款断飙升关某超额度赊销企业没落实销售职员追款没专设追款机构势必导致企业报表收入高实际现金短缺果
研究开滦限责公司例外公司专职销售员业绩考核制度签订合业务量关说销售员工资少业务力坏卖出煤炭少单素相关样合理考核制度难免会导致销售员片面追求业务量致企业应收账款增加终导致开滦限责公司坏账风险增加
533赊销前信评估足缺少规范程序
国量老旧煤炭企业赊销前谨慎度够片面追求应收账款增加企业损益少考虑坏账准备信风险客户进行全面调查
开滦限责公司然验丰富面信销售开滦公司没建立起现代化赊销前信评估制度进行赊销前开滦公司没赊销企业信程度进行效评估没充分考虑赊销企业款力赊销额少样取决行政干预领导观决策现代行政干预领导观决策决定量信赊销额度终法避免导致企业量坏账损失出现
534煤炭企业收账政策合理
应收账款理公司现金流量理关键步煤炭企业说尤注重销售业绩忽视应收账款部控制国煤炭企业普遍现象加国煤炭企业理者验理方面欠缺然导致国煤炭企业收账政策合理开滦限责公司部缺少专门催收制度催收机构限制开滦限责公司督促赊销企业款力
54公司应收账款缺乏动态追踪分析账龄长
提成工资挂钩台面家企业默认规定存企业销售员味追求销售额增长忽视续更重应收账回收种长期存现象企业应收账款账龄账龄越长催收账款工作越难赊销越成坏账损失加公司赊销债款监控缺失法形成动态追踪分析终导致坏账准备成坏损失
6 开滦限责公司应收账款理问题策
61增强企业风险意识
明确销售风险责范围提高全体企业职工理层销售风险意识开滦限责公司应该建设片面坏债追款责制度明确煤炭销售流程中风险责体责容设立责处罚制度做谁错谁受罚提高全体员工销售风险意识翁意识运销售风险责制度整煤炭销售流程中起效规范作幅度降低煤炭销售风险减少企业必坏账损失
外加强公司领导员工关前煤炭企业环境风险企业带危害教育必少观念提高全体员工理层风险意识行效企业中形成种良性风险防控理念种理念会潜移默化中提高公司风险抵御力
62加强煤炭企业理
621源头控制
结合煤炭企业生产销售环境市场供求供求转变加国际竞争加剧煤炭产业市场更加竞争激烈种恶劣市场环境促企业惜采种赊销政策扩销企业达扩销售目销售前期收部分货款更领导业绩视企业规章擅发货关监察员核库存时发现时煤炭产品赊销已发生成坏账想源头控制应收账款建设完备客户评价机制必须
622应收账款辅助理
辅助理基础进行应收账款计划理开滦限责公司应年初年末根财务报表中数制定年年度应收账款赊销额度应收账款货物发出收回款项时间作项数评价部门员回款效率保证保证企业坏账风险止高会限制应收账款导致企业收入滑
应收账款回款责落实终笔账款相应责应旦产生坏账责应该承担相应责施行应收账款额度分级制职务员赊销额度外数额特巨达重性影响财务报表应该直接达公司理层公司高层决定否审批引入奖惩措施收入高回款快员进行奖励样回款慢者产生坏账员追究责
623进行应收账款融资
应收账款融资定义企业金融公司请求应收账款作项金融资产卖押金融公司数金融公司额度应收款半企业果申请成功义务告知赊购方告知赊购方金融公司款应收账款融资赊销方资金短缺情况非常适合企业降低企业坏账风险
煤炭行业行业煤炭开采耗资巨煤炭企业资金量般煤炭行业银行非常兴趣行业世界济普遍景气情况国济发展形式处放缓状态济发展关系紧密煤炭行业受影响更极巨国中型煤矿企业融资艰难更敢轻易生产煤炭更许专门事煤炭运销企业煤运困境中型发电厂等效益高导致欠账情况常发生更严重资金量庞数煤炭企业难找合适融资方法降低风险否效处理应收账款尤处理长期应收账款成企业否走出困境关键
中种方法赊购方欠资金抵押金融公司说企业提前金融公司处预收货款时应收账款作担保赊购方支付货款时金融公司偿作部分款值注意果产生坏账金融公司企业追讨方法定风险种模式足企业金融公司实现双赢
外种方法售应收账款企业权赊购方允许情况公司应收款作金融资产出售财务公司企业资金紧张情况提前收应收款实种方法企业等收取账款风险转移财务公司时赊购方没时欠款影响企业资金运营然种方法会部分差价财务公司赚走企业更快资金回流投入未公司运营中资金短缺煤炭企业说疑全面盘活企业
63煤炭企业部控制缺陷解决方案
631健全部控制
开滦责限公司否够建立起完善效会计控制度日常生产营中否效进行会计监关键 制度控制必须确保企业销售环节严格关环节做紧密相连实现控体系完整运行
632完善考核机制约束机制
开滦集团部建立健全风险评估机制意识做财务风险全方位角度控制煤炭企业卖方订立赊销合前综合考虑真正受益系列风险评估程序制订具针性控方法确保坏账产生时时采取效措施损失降低建立健全煤炭企业财务预警系统结合企业年终报表会计原始证资料转化时预警信号级反映预警企业理者提前未发生利情况做心中数会突发情况面前手足措外风险防控软实力重通培训公司明确风险会企业带危害通制定书面条款预警系统制度化发挥信销售优势扬长避短带煤炭企业高效运行
633建立完善赊销前信评估机制规范程序
开滦限责公司言企业赊销前应客户信水资信程度进行效评估设立专门信评估机构赊销前提高谨慎度盲目追求应收益忽略坏账准备信风险客户进行全面调查
开滦限责公司应设立直接董事会负责相关赊销信评估部门效控制坏账降低销售员片面追求营业收入造成应收账款逐年升高性
634完善煤炭企业收账催收政策
开滦限责公司应实施催收承包责制制定出催收目标派专业员催收划分出重点催收象款日期较短顾客予适提醒款期限稍长顾客应婉转方法进行催收款期长顾客顾客身原法偿导致全部者部分应收账款形成坏账开滦限责公司造成极坏账损失仅企业应制定科学合理讨债方法
64强化日常监督理
作开滦集团言想清晰解全面时应收账款信息必须建立动态踪分析机制企业应该月季度赊购方进行账会计机构必须清晰记录笔会计账期快时间应收账款数做天分析天记录次获取相关收款信号应该企业会计系统设应收账款预警程序外应制定关客户必须前期欠款赊销规定加入发现欠款逾期久必须果决采效方法命令供货部门暂停供应煤炭
外确保述制度效运转强化企业日常监督理必少企业应建立监督理机构利第三方监督效保证种制度运行例企业部建立董事会理层负责监督组真正做监督透明规范提高理效率建立健全监机制确保企业应收账款信息解保证应收账款信息透明化动态化
7 结
综合说济发展放缓环境压力开滦责限公司代表煤炭企业想稳高效运行势必会产生定数量应收账款应收账款保证持续发展项重金融资产信商业较新兴产业时种趋势回避企业应该学效规范应收账款理企业必须力培养公司职员回款认知避免销售员片面注重销售额忽视应收账款风险
做企业应收账款理工作企业轻装阵持续发展形成资金良性循环增强风险意识做前期调查完善企业部控制企业健康序运行重保证坚决制约煤炭企业坏账产生保证国特动企业稳运营
济景气背景高效全面降低应收账款引起风险煤炭企业关键务应该引起煤炭企业理层高度重视企业部部门应该加强合作专设会计机构必须充分发挥会计监督职保障身控制度高效运转确保煤炭企业现金流量良性循环煤炭企业容面市场中风险
煤炭企业应收账款实际日常理中认篇文中结合实际情况探究应收账款理深度广度够全面根限知识采调查研究方面做尝试中方请位老师指正











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2017 年 04 月 30 日

外文原文
Business accounts receivable management（Installation and heating industry）
AbstractSummary of The Accounts Receivable Management in Commercial Enterprises of the Installation and Heating Industry The article presents the issues of managing current assets in trade enterprises on the market of sanitary and heating devices and installations It is a capital intensive activity and the current assets being receivables are characterized by a high risk level Distributors finance executing companies which commonly use trade credit A summary of the management of accounts receivable in enterprises the commercial sale of industrythe issue of the financial asset management article provides heating in commercial enterprises on the market of devices and the installation of sanitary and heating This is a capital intensive business current assets accounts receivable which are characterized by a higher level of risk Distributors of fi nansują company regulations which commonly use trade credit
Keywords emerging market enterpriseaccounts receivabiecurrent assets merchant credit trade credit market of sanitary and heating installations
1 Introduction
The building industry whose part the installation and heating market is is an industry which is highly sensitive to economic fluctuations It is created by building enterprises functioning in the market performing diverse investment tasks or producing building materials also the ones carrying out services in the construction field
In days of economic downturn only the enterprises wisely managing their assets have a chance to survive in the market One of the key elements of the current assets are accounts receivables They should be of constant interest to the management of every enterprise and should be continuously monitored If they increase that should be usually interpreted as a negative phenomenon then the demand of the enterprise for working capital will be bigger The accounts receivable management is particularly important for every company
The aim of this article is to demonstrate through a situation analysis of 25 enterprises from entire Poland belonging to one commercial group that it is in the installationand heating market that distributors face payment delays from their customers and actually provide them with a credit At the same time they fulfil their obligations towards their suppliers that is forced upon them by the group It has a negative impact on their liquidity It forces the enterprises to look for additional funds The purpose was accomplished through the analysis of the data coming from enterprises both of statistical data as well as of the overview of the industry analyses of Euler Hermes which is an insurer of accounts receivable and of the domestic literature on the subject
2 The characteristics of the operation market of the enterprises
It is in the sanitary and heating equipment market that there are producers of sanitary devices and installations as well as of heating installations which are distributors at the same time There are wholesalers which conduct installation of the devices sold installation companies which provide simultaneously construction services It is amongst the enterprises dealing with distribution that there are the following types of companies producers of the installation articles and devices involved simultaneously trade activity representatives of foreign producers importers nationwide wholesale companies local wholesale companies often being a member of purchase groups The vast variety appearing here results from the multichannel structure of the distribution from vertical and horizontal integration of companies and from taking different decisions on the offered assortment by the companies
It is very difficult for Polish enterprises to compete with big foreign hypermarkets and large dealers in this market The market consolidation is already not a new phenomenon and it is still in progress Companies create purchase groups They make joint purchases by manufacturers through the companies established by them Since such purchases are quantitatively accumulated the purchasing entity (the purchase group) obtains favourable price conditions that are better than in case of purchases made by individual entities As a result the final price for the consumer is lower or the surplus stays by such enterprise
The enterprises whose situation is subject to the analysis in this article are local distributors and wholesale companies Their existence is mostly dependent on having their own group of regular customers ie installation companies They belong to a nationwide purchase group in Poland They reflect the situation of the local distribution level The installation companies make purchases related to the specific orders of final consumers very often on their behalf The installation articles are resold along with the installation service later
The installation companies conduct also service activities very often which are associated with the installation design or they conduct also wholesale activity which is not related to the services performed These can be executive designexecutive tradeexecutive and designtradeexecutive companies
The competition in the market is very intense In the circumstances described above it is understandable to take care of regular customers which are mostly executive companies The possession of a loyal group of customers is a condition for functioning of a wholesale company The enterprises usually use loyalty programs they award the best customers with the points which can be exchanged for various prizes They divide them into discount groups and apply different conditions of trade credits A purchase group supports marketing activity of its members
3 The essence of a trade credit
The literature in the field of accounting and finances uses the division of assets into fixed and current assets A universal dictionary of the Polish language (2003 p 532) defines assets as all goods being a property of a given person or a given institution including ownership of movable and immoveable assets These are current assets that are the subject of the interest of this article The elements of current assets can be tangible (inventories) and financial
Keeping tangible assets requires covering the costs of the capital involved in them as in case of financial components The possession of stocks (inventories) is associated with a higher risk since before they are cashed they go through a number of transitional phases (Bień 2005 p 211) The components of current assets include the components of the company assets which in the economic process can change their form into financial one inventories receivables cash and other assets The basis for the calculation of the current assets of the company involves the balance sheet positions which are combined into groups with similar characteristics
Accounts receivables of a company result from sale if a payment is made by a customer at a later date than the purchase date and the date of delivering a bill to the customer (Bień 2005 p 221) It is providing trade credit that is a key element of operations of any commercial enterprise It helps to maintain a competitive position It affects sales volume supports keeping customers but also lowers financial liquidity and increases the risk of the given business activity It is in times when there is a stagnation in the market that payment delays occur which result in additional execution costs The maintenance of an adequate liquidity level is a prerequisite for survival in the market The importance of this issue requires deliberate efforts of the company It is in the market being in focus of this article that providing the trade credit is one of main forms of account settlements between contracting parties
A trade credit is being granted by a seller of goods materials or of services to a buyer and has a form of a deferred payment period in relation to the date of the sale (Bień 2005 p 221) The meanings of the notions of a merchant credit and trade credit are the same (Szczepański Szyszko 2007 p 429) Granting a trade credit can be manipulative The sale is treated as cash the due date is most often set for a few days after issuing an invoice (Rytko 2009 p 15) The recipient has time to accept goods to check their compliance with his order and the invoice and to make a transfer in a bank A trade credit may also have the nature of a merchant credit A longer deferred payment period is set and the contracting party is being provided with a credit The period of settling accounts is usually from 7 up to 20 days and it is dependent on the customs adopted in the given industry and on the type of offered goods
Granting a trade credit is associated with an operating cycle of a working capital in an enterprise The current assets involved in the constantly recurring operations include both financial assets as well as tangible assets The operating cycle of working capital which shows the way of the working capital management starts with the purchase of goods and materials and it ends when the cash from the sales of goods and finished products is received It consists of the period of keeping and trading the inventories and of the receivables collection period When an enterprise purchases goods or materials with a deferred payment period an accounts settlement period occurs It reduces the gross working capital cycle and the difference is a cash trading period (a cash conversion cycle) that is the time for which additional funds are needed to run a business (Rutkowski 2007 p 390 Sierpińska Jachna 2004 s153) The receivables collection period in the analysed enterprises is extending together with increase in the collection period and it is not a positive phenomenon The table 1 shows the operating cycle and the cash conversion cycle
A large part of assets of enterprises is in receivables These are the assets over which the companies do not exercise full control The appearance of payment backlogs may lead to a loss of liquidity and even to bankruptcies An important element of the accounts receivable management in an enterprise is the control and collection of receivables The aim is to eliminate bad debts and it is executed through the effective debt collection In the enterprises belonging to the group the level of receivables is monitored and the employees are required to act in orderto encourage contractors to settle accounts It should be noted that an important tool for controlling and monitoring receivables is grouping them according to the time and their emergence It facilitates the control The most difficult cases in which the probability of the cash collection by mutual agreement is very low shall be referred to the debt collection proceedings The purchase group has a contract with an external debt collection company which supports the companies on favourable terms The economies of scale are also used on this field The overdue receivables account for about 37 of total receivables The payment period in the analysed time was from 83 up to 85 days Only in 2010 this indicator increased to 92 days The inventory ratio was gradually lengthened in the analysed The enterprises paid their liabilities faster than they received payments from their debtors The gross cycle was 211 days in 2012 and it was the longest in the analysed time period This increase was caused by extended inventory ratios and receivables The cash trading period grew from 81 up to 128 days and this phenomenon cannot be assessed positively It is in order to continue business activity in such a situation that extra money is needed The aim is to shorten this period as much as possible The cash trading period can be shorten by accelerating the inventory turnover and receivables collection as well as by delaying payments of liabilities However it is in the days of a bad situation on the market and in the situation of cooperating in a group which is pushing for timely payment of obligations that it is difficult to implement such a policy
Table 1 Gross and net working capital cycle in the examined enterprises
year
Payment obligation
Inventory retention period
Accounts receivable collection period
Cash conversion cycle
Operating cycle
2008
80
86
75
81
161
2009
85
94
91
100
185
2010
92
105
96
109
201
2011
83
98
92
107
190
2012
83
109
102
128
211


Source own calculations based on financial statements of the purchase group


The decision to grant a trade credit should be considered in a broader context of its impact on various areas of the company’s activity The financial methods
for assessing the credit policy of the given company cannot be the only criterion for the choice of the way of crediting customers They can be a good and complementary tool for facilitating evaluation and optimization of the decision on providing trade credit (Rutkowski p 445) However the contractors being in arrears with payments mostly have a long history of the cooperation with the distributor It was difficult to anticipate that they would be in such a difficult situation which would be transferred by them to their suppliers
The trade credit is a part of current assets it is posted as receivables which are included in assets of the balance sheet Apart from receivables the current assets include cash funds on bank accounts financial assets in the form of investments in securities and stocks The inventories turn into receivables when they are sold with the use of the trade credit or cash The current assets being subject to a constant transformation provide the operational continuity of the enterprise
4 The evolution of receivables for supplies and services by suppliers of heating and sanitary devices and installations on the background of receivables for supplies and services by construction companies in the years 20082012
The analysis of the current assets of the companies of the construction industry was carried out on the basis of the table 2 It shows a progressive increase in the current assets of Polish enterprises as well as in trade receivables The share of the trade receivables for supplies and services generally speaking amounted 4218 in 2009 it felt to 3137 in 2009 and increased to 3559 in 2011 2012 brought a decline in all components of current assets


Table 2 Current assets of Polish construction enterprises in the years 20052012 (millions PLN)

number of years
Inventory (Rees)
Accounts receivable
Short term investment requirements
Advance request
Accounts receivable supply and services in total current assets
Total
For supply and service
2008
42729
20349
18023
11643
3152
4218
2009
55953
20276
18147
15147
3151
3137
2010
66523
20995
18138
18138
3848
3284
2011
58693
25394
15986
21966
6610
3559
2012
74561
22745
15552
19596
7083
3358


Source own study on the base „The small statistical GUS yearbook 2008 p 392 2010 p 404 2011 p 406 2009 p 394 2007 p 396 2006 p 387 2012 p 409 2013 p 415

The last years were dominated by the effects of the financial crisis These are not only construction companies that have problems with recovering their own funds as well as with raising new funds on the market Banks have reduced both financing investments as well as current assets of companies In 2012 273 construction companies went bankrupted it was 87 more than in 2011 and more than seven times more than five years ago (in 2007 there were only 37 bankruptcies in the construction industry) The average payment collection time for the goods sold by construction wholesale companies is 85 days at present (Euler Hermes 2012)
The table 3 present the development of current assets of the examined enterprises in the analogous time period It should be noted that these are accumulated data
Table 3 Current assets of the examined enterprises in the years 20082012 (in PLN)


year
total
Inventory (Rees)
Accounts receivable
Short t
periodInvestment
Requirement
Advance
Requirement
Share accounts receivable supply and services in total current leased assets
总
支持层数服务
2008
264998327
120719604
132275491
124403655
9236511
2766721
47
2009
276850356
118722461
146371173
132866230
9256376
2500346
48
2010
321051983
139657147
161716484
152247349
16282748
3395604
47
2011
353124832
152844472
178448590
167675288
18927123
2904647
47
2012
348223742
149867221
173015947
165471151
23153688
2186886
48

Source own study based on financial statements of the group for the years 20082012

It was in the recent years that the suppliers successively increased their current assets It resulted from the increase in inventories The nominal value of the shortterm receivables also tends to increase at the pace of about 10 against the previous year The share of trade receivables for supplies and services in the total current assets fluctuates around 48 in the analysed period and is higher than the share of inventories in the current assets (on average by 43) It proves widespread use of the trade credit by enterprises It also exceeds the analogous rate calculated by the GUS for the construction companies in the analysed period
An indicator for the nature and real credit relations amongst contracting parties is the credit position indicator It relates receivables from recipients and obligations towards suppliers The value of the indicator above 1 shows the better position of a lender and the value below 1 shows the better position of a borrower (Zimon 2012 p 776) The table 4 below presents values of the indicator calculated in individual years

Table 4 The value of the credit position indicator for the examined enterprises
total
WPK
2008
12
2009
14
2010
13
2011
13
2012
15

Source own calculations on the basis

of data of the management board of the group

The credit position indicator indicates that it was in all analysed years that the companies were a source of credit for their customers The distributors participate in financing the business activity of their customers Given the desire to continue the good cooperation in future they do not charge interest on overdue debts It is a cheap source of financing for contractors
5 Summary
The functioning on the market of distributors of sanitary and heating installations is a capital intensive business It is mainly due to high prices of the offered goods It is maintaining inventories that requires appropriate buildings and sometimes adequate temperature that is associated with insurance and other costs
The customary merchant credit for customers is also signi ficant The speci ficity of the market forces applying the trade credit upon the companies as an instrument to boost the good cooperation with contractors Companies are trying to attract customers favorable terms of purchase Through extended loan periods try to influence the current and future sales volume these decisions have both financial and marketing dimension (Rutkowski 2007 s429)The receivables in the balance sheets of the wholesale companies are generally twice as much as the value of inventories A part of receivables is hard to recover It is caused by payment backlogs in the construction industry which is experiencing a crisis at the moment
While creating a policy for the accounts receivable management the criteria for evaluating the customers’ reliability should be taken into account as well as payment conditions applicable to the sale and the way for collection of debts Sales professional must be alert to any signs of emerging financial dif ficulties of the recipients The most convenient payment terms should receive trusted customers with the longest history of purchasing Rewarding for sale which is a tool for motivating employees to better work should be carried out at the time of the actual impact of the money not at the end of the month as it is practiced This will be an additional tool to motivate retailers to thoughtful action Procedures for redress must be taken to plan
The membership in a purchase group changes the structure of the current assets of enterprises On the one hand there is a certain level of orders which have to be placed that forces sometimes keeping a higher than optimal level of inventories however on the other hand the favourable acquisition conditions have their reflection in prices of the goods The group is supporting their members in marketing activity it uses economies of scale at acquisition of services of mobile communications It tries to support the companies in enforcement proceedings It also prevents the appearance of overdue liabilities by not allowing companies to finance from such sources themselves


外文资料翻译译文
商业企业应收账款理（安装供热行业）
摘：文概述安装供热行业商业企业应收账款理概况提出前贸易企业流动资产理问题 卫浴设备设备市场种资密集型活动应收账款流动资产特点高风险水销商财务理 廷公司通常贸易信企业应收账款理概述商业销售行业财务资产理问题P条 商业企业提供加热设备市场卫生取暖装置资密集型业务流动资产应收账款 更高层次风险公司规定销商通常贸易信贷
关键词：新兴市场企业应收账款流动资产商业信商业信卫生供热市场
1介绍
建筑业安装供热市场部分行业高度敏感济波动建筑企业M 市场进行样化投资务生产建筑材料施工现场进行服务
济衰退日子里企业明智理资产机会市场生存流动资产关键素应收账款真 断企业理应持续监测果增加通常应该解释负现象需求 F企业营运资金更应收账款理公司说尤重
文目通整波兰25家企业情况分析证属安装中商业集团加热市场分销商面付款延迟客户实际提供信时履行供应商义务F 钢筋组流动性负面影响迫企业寻找额外资金目通数分析出 企业统计数欧拉爱马仕行业概况分析应收账款保险体国文献 T文般企业赊销风险理研究基础结合赊销企业实际验分析新兴市场企业赊销风险 风险理
2企业营市场特点
卫生供热设备市场生产设备供热装置时分销商 E批发商中进行设备安装销售安装公司时提供建筑服务处理分销企业 列类型公司：安装产品设备生产者时参贸易活动外国生产商进口商代表全国整体 销售公司批发公司购买组成员里出现分布通道结构结果种样垂直水 环境整合公司采取决定提供种样公司
波兰企业国外卖场型销商市场竞争非常困难市场整合已新现象然进步 字母S公司创建采购组通制造商建立公司联合采购采购定量积累采购实体 （购买组）获实体购买情况价格条件消费者终价格低剩余STA YS企业
文分析企业销商批发公司存赖规铜 安装公司属全国性采购集团波兰反映分布水情况安装公司采购关 d终消费者具体订单代表安装物品转卖着安装服务
安装公司常进行服务活动活动安装设计相关者进行批发活动服务P关 进行执行设计行政贸易行政设计贸易执行公司
市场竞争非常激烈述情况顾常性客户理解执行公司拥L 客户忠诚集团批发公司运作条件企业通常忠诚计划奖励佳客户点交换v 种奖品分折扣组适贸易信条件采购组支持成员市场活动
3三商业信质
会计财务领域文献资产划分固定资产流动资产普遍波兰语言词典（2003p 532）定义资产 DS特定特定机构包括动产动产资产权财产流动资产条利益体EL 流动资产容形（库存）财务
保持形资产需覆盖资成金融组件情况持股票（存货）较高风险关 兑现系列渡阶段（ń2005p 211）流动资产组成部分包括公司资产成分济程 形式转变财务报表存货应收款项现金资产公司目前资产计算基础资产负债表位置 CH组合成具相似特性组
应收账款销售公司结果果付款稍日期购买日期客户提供账单客户日期（BIEń2005p 221） 提供商业信商业企业营关键素助保持竞争位影响销售量支持留住客户 资金流动性增加商业活动风险市场出现停滞时会出现付款延迟导致额外执行 成维持足够流动性水市场生存先决条件问题重性需公司慎重努力市场 文重点介绍贸易信缔约双方结算形式
贸易信贷货物卖方批准材料服务买方种延期付款期交易日期（BIEń2005p 221）意思 NGS商信商业信概念样（szczepań滑雪西兹哥2007p 429）予商业信贷操销售视现金期日MOS t常天开具发票（rytko 2009p 15）收件时间接受货物检查否符合订单发票作出转乙 ANK商业信具商信性质较长延期付款期设定缔约方提供信结算期 通常7日起20天赖特定行业采海关提供货物类型
授予商业信企业营运资营周期关常性常性业务涉流动资产包括两金融资产 形资产营运资营周期表现营运资金理方式购买物资开始资金 收货物成品销售包括存货保交易期间应收账款回收期企业购买商品 材料具延期付款期发生账户结算期减少总营运资金周期区现金交易周期（现金转换周期） 时间需更资金营企业（卢特考斯基2007p 390ńSKA贾克纳2004s153）分析企业应收账款回收期延长 连收集期增加积极现象表1显示操作周期现金转换周期
企业部分资产应收账款资产公司没完全控制支付积压出现导致流动性损失 甚破产企业应收账款理重容应收账款控制收款目消坏账执行 D通效债务催收属集团企业中应收账款水进行监控求员工规定办事鼓励承包商结算应注意重工具控制监测应收款根时间出现设施 该控制困难案件中现金收集概率相互协议非常低应提交债务收集程序购买组公顷 外部债务催收公司签订合优惠条款支持公司规模济领域逾期应收账款约占3 应收款项总额7分析期间付款期8385天2010指标增加92天存货率逐渐加长 SED企业支付债务速度债务处收款项快总周期211天分析时间段长2012天增加 E延长存货率应收款项致现金交易周期81升128天种现象积极评估继续商业交流 种情况额外钱必性目标缩短段时间现金交易周期加快库存周转缩短 LES收集延迟支付债务然市场形势情况集团合作形势适时推进 必须强调付款义务难实施样政策

表1检查企业总净营运资循环
年
付款期债务
存货保持期
应收账款收集期
现金转换周期
操作周期
2008
80
86
75
81
161
2009
85
94
91
100
185
2010
92
105
96
109
201
2011
83
98
92
107
190
2012
83
109
102
128
211

源：根购买集团财务报表计算
授予商业信贷决定应考虑更广泛背景公司活动领域影响金融法评估特定公司信政策授信客户方式选择唯标准促进评价互补工具 N提供贸易信贷决策优化（卢特考斯基p 445）然承包商拖欠付款着悠久合作历史分布 托尔难预料会陷入困难处境转移供应商
贸易信证流动资产部分资产负债表中资产列应收款项应收账款流动资产包括现金资金银行账户 线路证券股票形式投资金融资产存货商业信现金出售时存货变成应收账款流动资产 G断变化提供业务连续性企业
4进化品服务应收账款采暖卫生设备设备供应商物资服务应收账款背景施工公司 ES年20082012年
表2基础建筑业企业流动资产进行分析表明波兰企业流动资产正逐步增加 应收贸易账款般说贸易应收账款供应服务占2009占421820093137升3559 2012带流动资产成分降







表2年销售波兰建筑企业流动资产（百万PLN）


年数
库存（里斯）
应收账款
短期投资求
预付求
总电流资产中分享应收帐款供应服务
总额
供应服务
2008
42729
20349
18023
11643
3152
4218
2009
55953
20276
18147
15147
3151
3137
2010
66523
20995
18138
18138
3848
3284
2011
58693
25394
15986
21966
6610
3559
2012
74561
22745
15552
19596
7083
3358

资料源：根研究：„统计格斯年鉴2008页3922010404页2011页4062009394页2007页3962006387页2012p 4092013415页

年受金融危机影响仅建筑公司问题恢复资金筹集新资金 市场银行减少融资投资减少公司流动资产2012273建筑公司破产872011七 次超五年前（2007年建筑行业37破产）建筑批发公司销售货物均支付时间85 天目前（欧拉爱马仕2012）
表3出调查企业类似时期流动资产发展情况需注意积累数

表3：审核企业年20082012年流动资产（PLN）

年
总
库存（里斯）

应收账款
短t
时期
投资
求
预付
求
分享应收账款供应服务总电流出租资产
总
支持层数服务
2008
264998327
120719604
132275491
124403655
9236511
2766721
47
2009
276850356
118722461
146371173
132866230
9256376
2500346
48
2010
321051983
139657147
161716484
152247349
16282748
3395604
47
2011
353124832
152844472
178448590
167675288
18927123
2904647
47
2012
348223742
149867221
173015947
165471151
23153688
2186886
48

源：研究基集团财务报表年20082012年

年供应商连续增加流动资产存货增加致短期应收账款面值趋 10前年速度增加总流动资产供应服务贸易应收账款份额稳定48分析期间高 流动资产中存货份额（均43）证明企业商业信广泛超类似速率计算格斯T 分析期间建筑公司
缔约双方间性质真正信贷关系指标信位置指示器涉收款收款供应商义务价值 1指标表明贷款位较低1值表明款位较（智盟2012p 776）面表4出指示器C值 算年份
表4审核企业信状况指标价值
总
WPK
2008
12
2009
14
2010
13
2011
13
2012
15

源：计算基础集团理层资料
信状况指标表明分析年该公司客户信贷源销商参融资业务活动顾客鉴未继续保持良合作愿收取逾期债务利息承包商廉价融资源
5总结
卫生供热设备分销商市场运作项资密集型业务提供商品高价格维持库存 需适建筑物时适温度保险费
客户惯商信显著运商业信企业市场力量特异性作种工具促进良合作智慧 H承包商公司正试图吸引客户利购买条件通延长贷款期限试图影响前未销售量决定 金融市场营销维度（卢特考斯基2007s429）批发公司资产负债表应收账款般存货价值两倍应收账款部分 难恢复建筑行业支付积压造成目前历危机
制定应收账款理政策时应考虑客户性评估标准适销售付款条件 债务收集方式专业销售必须警惕收件新兴金融困难迹象方便付款方式应该信客户 着采购历史长顾客奖励出售工具激励员工更工作应进行时候实际影响钱 月结束实践额外工具激励零售商周行动必须采取补救措施计划
采购组成员变更企业流动资产结构方面定订单迫时 然高优库存水方面利收购条件反映货物价格集团M 营销活动利规模济移动通信业务收购试图支持公司执行程序防止外观 允许公司渠道融资正负债

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