The Investigation Of The Accounts Receivable Management And Other Related Problems In HTTX Company

Nowadays, the consciousness of the accounts receivable management in great parts of enterprises in our country is pool, the ways of management is single, and great majority of enterprises haven't built up the credit management mechanism. Because of the different ways and strength of management, each enterprise has accounts receivable. High accounts receivable will inevitably bring bad influence to the production and operation of enterprises. Therefore the accounts receivable management is becoming more and more important. The last few years, with HTTX Company's revenue grow year after year, accounts receivable are also rising, and the quality of accounts receivable is poor. Towards the goals of containable operation and continuous growth, this thesis tries to put forward the suggestion of accounts receivable management, to build up a more practical and effective accounts receivable management framework.Based on the analysis of the current situation of accounts receivable management in HTTX Company, such as its accounts receivable balance, aging, and customer situation etc., this thesis sums up the reasons from the external environment and the internal management. Based on the analysis of the company's accounts receivable, combining accounts receivable management theory and the actual situation together, this thesis gives a working hypothesis on the accounts receivable management framework. The framework is mainly in the following aspects: first, the organizational structure, clear the existing relevant departments'specific responsibilities in the accounts receivable management. Second, the system construction, lay down a series of accounts receivable management systems. Third, customer management, analyzes the status of customer, and put forward the customer management principles and substance. Fourth, credit management, distinguish different credit policies for different products, every credit policies has the line of credit, loan recovery and credit policy changes management. Fifth, clear the accounts receivable collection responsibilities by the ministry of finance or the ministry of market. Sixth, strengthen the day-to-day management, pay attention to detail, such as improve credit approval and filing system; strengthen contract management, periodically analyze accounts receivable and so on. Finally, make some specific suggestions of the accounts receivable performance appraisal.