Full metadata record
DC FieldValueLanguage
dc.contributorDepartment of Building and Real Estateen_US
dc.creatorZhang, Zhaochuan-
dc.identifier.urihttps://theses.lib.polyu.edu.hk/handle/200/6891-
dc.languageEnglishen_US
dc.publisherHong Kong Polytechnic University-
dc.rightsAll rights reserveden_US
dc.titleA study of accounts receivable management in the Guangzhou building materials supplying industryen_US
dcterms.abstractIn the recent decades, along with the Chinese economic boom, many industries in Mainland China have performed an unprecedented prosperity. The building materials supplying industry is also developing dramatically, as the continuous "construction fever" happening across the country. However, along with the growing demand of materials, the payment problems of suppliers are becoming increasingly serious. Due to the abuse of selling on credit, many suppliers have to face with a great finance pressure from carrying a large number of receivables. Under this situation, the account receivable management has been increasingly important to the suppliers. Although the accounts receivable management has become an indispensable part of modern finance management discipline, which has been mentioned in lots of previous researches. However, to the building materials supplying industry, the accounts receivable problems of it will be slightly different from other industries and few previous research efforts have been done on this from the suppliers' perspective. This paper attempts to identify the critical problems of accounts receivable management within Guangzhou building materials suppliers and to identify the reasons of those problems through comprehensive literature review, pilot interview, and questionnaire survey. Through studying, this paper has investigated that many Guangzhou building materials suppliers have the most serious accounts receivable management problem in the Pre-Agreement stage. And the critical problems of their accounts receivable management include: lack of client credit assessment system; inadequate contract management; the control of supplying process is insufficient, etc. In addition, the reasons of those problems have been investigated by this study. Such as the lack of risk awareness within suppliers' leaders, lack of accountability and state-owned company's characteristic constrain, etc. Furthermore, the valuable suggestions on improving the suppliers' account management level have been provided, for instance, adding protection terms in supplying contract, establishing risk specific evaluation department, and adopting various receivables collecting policies, etc. The findings of this study provide some valuable references to Guangzhou suppliers to better understand their current accounts receivable management condition and to clearly realize the risk of accounts receivable default. Additionally, it can also help the suppliers to realize their deficiency in managing accounts receivable so as to assist them to resolve the problems and enhance their competitiveness.en_US
dcterms.extentviii, 93 leaves : ill. ; 30 cm.en_US
dcterms.isPartOfPolyU Electronic Thesesen_US
dcterms.issued2012en_US
dcterms.educationalLevelAll Masteren_US
dcterms.educationalLevelM.Sc.en_US
dcterms.LCSHAccounts receivable.en_US
dcterms.LCSHBuilding materials industry -- China -- Guangzhou.en_US
dcterms.LCSHHong Kong Polytechnic University -- Dissertationsen_US
dcterms.accessRightsrestricted accessen_US

Files in This Item:
File Description SizeFormat 
b25545929.pdfFor All Users (off-campus access for PolyU Staff & Students only)2.89 MBAdobe PDFView/Open


Copyright Undertaking

As a bona fide Library user, I declare that:

  1. I will abide by the rules and legal ordinances governing copyright regarding the use of the Database.
  2. I will use the Database for the purpose of my research or private study only and not for circulation or further reproduction or any other purpose.
  3. I agree to indemnify and hold the University harmless from and against any loss, damage, cost, liability or expenses arising from copyright infringement or unauthorized usage.

By downloading any item(s) listed above, you acknowledge that you have read and understood the copyright undertaking as stated above, and agree to be bound by all of its terms.

Show simple item record

Please use this identifier to cite or link to this item: https://theses.lib.polyu.edu.hk/handle/200/6891