建筑工程公司应收账款管理研究——以W工程公司为例

Research on the Management of Accounts Receivable of Construction Engineering Companies——Taking W Engineering Company as an Example

为获得更多客户,公司往往倾向于选择赊销方式增加自身营业收入。但赊销在提高公司生产经营效率的同时面临着坏账损失乃至资金链断裂的风险,控制应收账款处于合理的区间范围,减少坏账的发生成为管理者面临的挑战。建筑工程行业为了及时完工往往需要垫支大额资金,科学有效的应收账款管理对公司而言十分必要。因此,本文选择W工程公司作为研究对象,从其应收账款管理现状出发,利用层次分析法设计调查问卷,分析其内部职员对公司应收账款管理的认知。找到其存在的问题,针对性提出优化对策,以期对公司及行业的发展提供一定参考价值。

In order to obtain more customers, companies tend to choose credit sales to increase their operating income. However, when credit sales refer to the company's production and operation efficiency, it faces the risk of bad debt loss and even the break of the capital chain. Controlling accounts receivable is in a reasonable range, and reducing the occurrence of bad debts becomes a challenge for managers. In order to complete the construction in time, the construction industry often needs to spend large sums of money. Scientific and effective accounts receivable management is necessary for the company. Therefore, this paper selects W Engineering Company as the research object, and based on the current status of its accounts receivable management, it uses AHP to design a questionnaire to analyze its internal staff's perception of the company's accounts receivable management. It aims to find the problems of their existence, and propose optimization strategies to provide certain reference value for the development of the company and the industry.