化工装备企业应收项目管理难点及对策分析

Problem and Strategy in Receivable Items Management of Chemical Equipment Enterprises

应收项目是企业在日常的生产经营中因销售产品、提供服务,应向客户收取的进度款、质保金等。由于化工装备企业的产品具有非标化、定制化、大型化等特点,因此,销售过程中,在到货、调试以及质保等环节会产生应收项目,主要包括应收账款、合同资产。应收项目金额过大、应收项目占流动资产比重高等问题会影响化工装备企业的资本结构和现金流。如果应收项目不能及时回收,企业资金出现短缺,生产运营就会面临较大挑战。文章以A公司为例,结合化工装备企业应收项目产生的具体原因以及主要特点,进而分析企业应收项目管理上存在的问题及难点,最后提出优化企业应收项目管理的对策,提升化工装备企业的管理水平,进而推动企业持续、健康的发展。

Receivable items refer to the progress payment,quality guarantee deposit,etc.which should be collected from customers for selling products and providing services in daily production and operation.Due to the characteristics of large-scale equipment in the process of non-standard production and commissioning,accounts receivable mainly include the production and non-standard sales of chemical equipment,and accounts receivable.The excessive amount of accounts receivable and the high proportion of accounts receivable in current assets will affect the capital structure and cash flow of chemical equipment enterprises.If the receivables cannot be recovered in time,the enterprise will be short of funds,and the production and operation will face great challenges.Taking company A as an example,combined with the specific causes and main characteristics of accounts receivable of chemical equipment enterprises,this paper analyzes the problems and difficulties existing in the management of accounts receivable of enterprises,and finally puts forward the countermeasures to optimize the management of accounts receivable of enterprises,improve the management level of chemical equipment enterprises,and then promote the sustainable and healthy development of enterprises.