The Research Of HTP Trading Company's Accounts Receivable Management

Accounts receivable caused by the credit behavior, namely enterprise for sales of goods or provide services to purchase units or enterprises collect payment for service consumption. Although through credit can increase sales, expand sales channels and reduce inventory costs, but virtually brought a lot of money and financial risk to the enterprise, increase the capital cost and financing difficulty. Combined with China's current social credit system is not perfect, the enterprise accounts receivable management is weak, are more likely to lead to higher rate of bad debts. Therefore, the enterprise accounts receivable management research, analysis of existing problems, and establish effective accounts receivable management system, the enterprise financing risk minimization, as far as possible to avoid unnecessary loss, improve the operational performance of enterprises, the important practical significance.This article attempts to HTP Trading Company as an example, aiming at the existing problem of enterprise accounts receivable management, specific analysis and countermeasures and suggestions are put forward on the accounts receivable management, to improve the company's accounts receivable management level, ensure steady operation of the company.This paper puts forward to the accounts receivable management more targeted to improve the train of thought, namely "prevention- matter controls- remedial" the whole process of improvement. The concrete content is as follows:The introduction becomes the first chapter, which through the research background and literature review full-text research foundation. The second chapter is through the quality of accounts receivable, total amount, rate of bad debts, aging, etc. for describing the characteristics of the company's accounts receivable, overview of the present status of the HTP trade company accounts receivable management. The third chapter mainly is to analyze the cause of the accounts receivable mismanagement, is divided into internal cause and external cause, and then the cause of the accounts receivable management concept to improve train of thought.The fourth chapter is the prevention of HTP trading company accounts receivable management, it is suggested to strengthen credit management consciousness and ability, set up the credit management department, adjust the performance appraisal index, improve internal credit management system and internal control system, and standardize management of the contract.The fifth chapter is the matter controls of HTP trading company accounts receivable management, this phase is mainly for internal credit management system, credit application approval process to make supervision, to the dynamic monitoring of sales contract execution, and the accounts receivable reconciliation on a regular basis. The sixth chapter is the remedy of HTP trading company accounts receivable management, also is must after the administration of account receivable, increasing management past-due accounts, strengthen remedial after bad debt losses. Finally, the full text is summarized, at the same time, the deficiency of this article is put forward.