Research On The Receivables Management Of CG Company Based On "3+1" Credit Management Mode

At present,the market competition intensifies,the market structure is dominated by the buyer's market.For the purpose of increasing sales performance,reducing overstocking cost and improving market competitiveness,the seller's enterprises use more credit sales.This process inevitably leads to an increase in enterprise receivables,which will not only affect the capital turnover of enterprises,increase the risk of bad debts,but also increase the operating costs of the company.In accordance with the literature data show that domestic enterprises average bad debt rate is as high as 10%,close to the European and American developed country enterprise 20 times,fully prove that domestic enterprises accounts receivable management from Europe and the United States has a lot of shortcomings.Therefore,the management of accounts receivable must be strengthened to face difficulties.Based on the domestic joint venture enterprise,panasonic wanbao compressor,the company for the case,use literature research?case study and data analysis method to analyze the receivables management.After analyzing the three types of credit management models,based on the "3+1" management mode,this paper puts forward some countermeasures and Suggestions on the current situation of the management of accounts receivable in CG.Through the research,I hope that the research results of this paper can be helpful to other enterprises.This paper is divided into five parts.The first part introduces the research background and significance of the thesis,comb domestic and foreign literature,and then explains the research contents and methods.The second part,summarizes and compares the "5C" credit management mode,the comprehensive credit management mode and the "3+1" credit management mode,as the theoretical foundation.The third part in CG company,for specific case,the accounts receivable management model and analyze the quality of accounts receivable,found many problems existing in CG company accounts receivable management,and in view of the problems that cause and credit management mode to improve motivation;The fourth part is guided by the mode,and puts forward the specific countermeasures for the management of CG company.The fifth part is the conclusion,limitation and prospect.