摘  要:现销和赊销是公司销售产品的两种基本方式，虽然在减少库存、扩大销售和强化公司市场竞争能力方面，其他的结算方式不能与之相提并论，但是赊销会导致公司产生大量的应收账款，直接影响着公司的利益，而现销却不能。所以，科学管理应收账款成为了现代公司财务管理必不可少的论题。了解了应收账款产生的原因，找出产生的重点，明确产生的目标，才能进行有效的应收账款管理。本文从实际与理论出发，通过联邦快递公司对应收账款的管理，并结合应收账款管理理论和信用管理理论发现，应收账款管理体制存在的问题是通过分析联邦快递公司应收账款管理现状得出的，并且分析问题的成因给出相应的对策。56553

毕业论文关键词：应收账款；公司管理；联邦快递公司；信用控制；国际快递

Abstract: Cash sale and credit sale are the two basic ways for a company to sell products. In terms of inventory reduction, sales promotion and market competitive capacity of a company, although other clearing forms cannot be compared with credit sale, credit sale could result in a great amount of accounts receivable and directly influence the company’s benefic, while cash sale is on the contrary. Hence, scientific management on accounts receivable has become an essential problem in the financial management of a modern company. Only when we have understood the reason for having accounts receivable, found out the emphasis with specific goals, can we conduct effective accounts receivable management. Based on practical and theoretical method, this essay draws a conclusion to the current situation of accounts receivable of Federal Express Corporation and offers corresponding countermeasure by studying the Federal Express’s management on accounts receivable, combining theory of accounts receivable management, credit management theory, as well as the existing problems management system of accounts receivable.

Key word: accounts receivable, company management, FedEx Corp, credit control, international express

目 录

1 绪论 3

1.1 国内外研究现状及研究的目的意义 3

1.2 应收账款的风险来源 4

2联邦快递公司应收账款管理现状分析 4

2.1 联邦快递的背景 4

2.2 公司应收账款管理现状分析 5

3 联邦快递公司应收账款问题的分析 6

3.1 销售与结算脱节 6

3.2销售人员给应收账带来的问题 7

3.3重视管理层的力度不够 7

3.4 信用政策的原因 8

3.5 DMC的风险 8

3.6 应收账款周转率的缺陷 9

4 联邦快递公司应收账款问题的分析 10

4.1 联邦快递公司控制制度不严谨 10

4.2 没有健全的信用机制 10

4.3 快递人员素质不高 11

5 联邦快递提高应收账款管理的政策 11

5.1 强化应收账款的催收力度 11

5.2 完善销售激励机制 11

5.3 建立健全有效的应收账款内部控制制度 11

5.4 加强对工作人员多方面地培训