航运业服务的客户大多为高风险的外贸公司且服务周期相对较长，应收账款管理是普遍存在的棘手问题。Z公司由于内部控制制度不健全，账龄分析工作不够完善，信息不对称，缺乏严格的信用等级评估机制等原因，存在应收账款总额持续增长，坏账准备率过高，周转率过低，滞期费用占比大等问题。建议企业完善部门责任划分和绩效管理机制，细分账龄并完善催收标准流程，信用评估机制及坏账核销体系等，从而力争将应收账款安全及时收回，降低产生坏账的可能性。
Most of the customers served by the
shipping industry are high risk foreign trade companies and the service cycle
is relatively long. Accounts receivable management is a common thorny problem. Due
to the imperfect internal control system, incomplete aging analysis,
information asymmetry, lack of strict credit rating evaluation mechanism and
other reasons, Z company has problems such as the continuous growth of total
receivables, high bad debt reserve rate, low turnover rate and large proportion
of demurrage expenses. It is suggested that enterprises improve the division of
department responsibility and performance management mechanism, subdivide the
account age and improve the collection standard process, credit evaluation
mechanism and bad debt verification system, so as to strive to recover the
accounts receivable safely and timely, reduce the possibility of bad debt.
