A Study On The Management And Improvement Of Accounts In Receivable Zhu Zhou Cemented Carbide Import And Export Corporation

With the deepening of economic globalization,the market competition of export enterprises keeps increasing.The model of sales on credit has been used widely used by export enterprises to increase their competitiveness,and the Account Receivable scale keep expanding accordingly,the enterprise have to pay more and more attention to the management of account of receivable.The research object of this article is the management of accounts receivable of Z Cemented Carbide Import and Export Company.It studies the theories of accounts receivable risk management,credit rating management and other aspects,and studies and analyzes the relevant literature to study and analyze the Z-hardness.The development process of the accounts receivable management business of the alloy import and export company,the current status of the accounts receivable of the company and the current status of the accounts receivable management system,etc.,analyze the problems of the company's accounts receivable management,first of all from the theory.The corresponding receivables were analyzed:The internal and external causes of receivables;the negative impact of poor management of accounts receivable on the company.Combined with the analysis of the financial indicators of receivable accounts of cemented carbide import and export companies,the current problems in the management of accounts receivable are found:There are no independent credit management departments,the quality of sales staff is not high,there is no corresponding credit rating system and other issues.On the basis of these problems,this paper uses relevant theories to optimize the improvement of the company's accounts receivable management and improve the scale of accounts receivable based on the actual situation of the company,and proposes countermeasures in the hope that it can provide guidance for the company to improve the accounts receivable management work.