Research On The Collection Management Of Credit Of A Machinery Manufacture Factory

In recent years, real estate development continued high fever and national investment in fixed assets increased significantly, the demand for construction machinery products continues to increase. Engineering machinery products, higher prices, production and installation collection cycle is long, on the one hand, the enterprise in order to seize the market, increase sales, when the market situation is good, take a loose credit policy, on the other hand, the attendant is the large number of accounts receivable and credit risk. If the customer is not able to within a specified period of time to pay current payment or malicious arrears, resulting in a large number of the payment in arrears. And lead to tension enterprise funds, shortage of cash flow and working capital turnover speed slow consequences, serious bad debts, the enterprise suffered economic losses. Enterprises should be the corresponding collection of effective monitoring and management. Only accounts receivable management is good, can really realize the income increase, the market share of the market share of the market. Receivables management, in the final analysis is the management of credit risk. The most effective way to strengthen the management of accounts receivable is to strengthen the management of credit risk.In this paper, we analyze the problems and causes of A company’s accounts receivable in advance, in the event, and after the event, and propose the countermeasures to improve the management of accounts receivable in A company.The first chapter presents the background and significance of the research, reviews the domestic and foreign theoretical research results, summarizes the research methods and contents. The third chapter analyzes the A company and its industry background, through the analysis of the company’s customer type and sales collection mode, and lists several typical cases, which reflects the company’s credit policy status. The fifth chapter analyzes the existing problems and causes in the case. The fourth chapter puts forward the countermeasures to improve the management of accounts receivable. Finally, this thesis makes a comprehensive summary and the limitations of the paper.