您所在位置:首页>案例信息
查看全文    案例查询
显示案例信息
案例编号: FAM-0458
被浏览次数: 81 次
案例名称: 潮起潮落,应收账款管理挑战冲浪人
译名: Ebb and Flow - Accounts Receivable Control Challenges Surfers
案例作者: 万里霜,韩学锋
作者单位: 北京交通大学
指导者:
译者:
背景单位名称: 上海晨豪实业有限公司
行业: 贸易与金融业
规模: 中型
案例涉及的职能领域: 营销部门/资本运营部门
案例语种: 中文
案例长度(页): 17 页
案例类型: 描述型
中文关键词: 内部控制;销售与收款循环;应收账款;坏账风险
英文关键词: Internal Control, Sales and Collection Cycle,Accounts Receivable, Risk Control
中文摘要: 市场竞争压力下,赊销是企业扩大营销的重要手段。在这种销售方式下,只有货款顺利回收,才能使销售收入得以真正实现,销售成本得以补偿,否则企业可能面临资金风险,甚至资金危机。本案例描述了从事大宗商品贸易的CH公司对应收账款管理的探索过程:CH公司在建立之初,由于商品供不应求,忽视了应收账款管理,但随着卖方市场逐渐转变为买方市场,过多的应收账款使企业遭遇严重的资金危机;CH公司逐步梳理内控流程,开始采取、并逐步完善防范坏账风险的应收账款管理措施,使资金流动趋向平衡,为业务的稳定开展提供了保证。CH公司在应收账款管理中经历的问题,具有普遍性。该公司的管控经验对其他企业有重要借鉴意义。
英文摘要: Under the pressure of market competition, credit sales is an important means for enterprises to expand marketing. Under this kind of sales mode, only if the payment is recovered, can the profit be realized and the sales cost be compensated. Otherwise, the enterprise may face the financial risk, or even the financial crisis. This case describes the exploration process of accounts receivable management by CH Company. At the beginning of its establishment, because of the shortage of commodities, it ignored the control of accounts receivable. But as the sellers’ market changed into buyers' market gradually in the trading industry, excessive accounts receivable brought the enterprise encounter a serious financial crisis. The CH Company began to take a series of management measures to prevent bad debts risk. The management experience of CH Company is of great value to other enterprises.
适用对象: 经营管理人员,硕士生,工商管理硕士(MBA),
编写方式: 采编
案例年代: 2018
案例入库时间: 2018-10
查看全文: 点击查看
查看案例使用说明 点击查看