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中远海运控股股份有限公司应收账款管理存在的问题及对策研究

更新时间:2018-07-08
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中远海运控股股份有限公司应收账款管理存在的问题及对策研究

摘要
近些年来,新兴行业不断涌现,而物流企业便作为其中的代表之一。在现实的情况中,很多物流企业都存在应收账款管理的问题,因为物流企业在交易结算的时候都是以现金的方式提前垫付成本费用,如果企业不重视应收账款的管理问题,便会出现一系列的问题,比如说应收账款过多、资金流动不畅等等,这些问题最终都将影响企业的营运状况以及未来的发展。本文以中远海控控股股份有限公司为例,结合应收账款的相关理论,在对中远海控控股股份有限公司深入了解的基础上,首先分析中远海控控股股份有限公司的应收账款相关财务指标,包括应收账款周转率、应收账款周转天数等等,并于同行业进行比较,发现其问题并提出解决对策。
In recent years, emerging industries have emerged, and logistics companies have been one of them. In the reality, many logistics enterprises accounts receivable management problems, because of the logistics enterprises when transactions are cash advances, the cost in advance, if the enterprise do not take the accounts receivable management problems, will appear a series of problems, such as accounts receivable and cash flow not free, and so on, these problems will ultimately affect the company's operating condition and the development of the future. This paper takes the offshore financial holding co., LTD as an example, based on the relevant theory of accounts receivable, in the open sea holding co., LTD., on the basis of deep understanding, the first analysis of offshore financial holding co., LTD. Accounts receivable related financial indicators, including accounts receivable turnover ratio, accounts receivable turnover days, etc., and in the same industry comparison, find the problems and countermeasures are put forward.