潍坊市宇虹防水材料公司应收账款风险控制问题研究

潍坊市宇虹防水材料（集团）有限公司应收账款管理及控制问题研究摘要：随着国民经济水平不断提高，制造业为国民生产提供了基础保障。由于科学技术不断发展以及社会需求量增加，使得制造业企业之间竞争变得更激烈。企业为获取更多利润需要抢占市场、加大销售量，在该过程中会出现赊销和信用销售现象。潍坊市宇虹防水材料（集团）有限公司应收款指标成增长趋势，该企业采用了信用销售策略用于抢占市场。该企业应收款已经到达 45%，针对这一情况对潍坊市宇虹防水材料（集团）有限公司进行研究。采用层次分析方法研究了影响企业应收款指标风险问题。结果表明一级指标公司应收款风险权重最高，表明企业自身原因风险最高。资金与机会成本风险、市场风险、坏账与企业利润风险、管理成本与经营风险中资金与机会成本风险权重值最高，意味着应付款会影响到企业安危。行业行政风险、市场风险、成本风险、客户信用风险中行业行政风险权重值最高，表明建材行业受环境影响因素较大。并提出企业应建立风险管理部门，并设置了风险管理部门职能。关键词：潍坊市宇虹防水材料（集团）有限公司；应收帐；层次分析方法Research on Management and Control of Accounts Receivable in Weifang Yuhong Waterproof Materials (Group) Co., Ltd.Abstract: With the continuous improvement of the national economy, the manufacturing industry provides a basic guarantee for national production. Due to the continuous development of science and technology and the increase in social demand, competition among manufacturing companies has become more intense. In order to gain more profits, enterprises need to seize the market and increase sales. In the process, there will be sales and credit sales. Weifang Yuhong Waterproof Materials (Group) Co., Ltd. has entered a growth trend, and the company adopted a credit sales strategy to seize the market. The company's receivables have reached 45%, and Weifang Yuhong Waterproof Materials (Group) Co., Ltd. is studied for this situation.The analytic hierarchy process is used to study the risk of affecting enterprise recei...