The Research Of Accounts Receivable Management In Company A

In the modern economy society, with the development of market economy in our county the competition between enterprises has become more and more fierce. It is necessary for enterprises to develop the credit sales and receivables. However the poor policy for receivable account has resulted in the risks of a large amount of overdue accounts receivable. It is well known that the receivable scale and its holding period are very important for the enterprises continuous development. But many companies in our country have not realized the importance of receivables management and are short of systematic solvent; some of them have tense cash flow and even got into financial payment crisis because of poor receivables management. How to supervise and control accounts receivable in different process is the emphasis of the research.After M&A, the AR management became the most important portion of enterprise's asset management especially in flow assets management. There are some problems in AR management in A company because of environments outside and factors inside, such as the big overdue AR, long overdue AR, high bad debt ratio and overlooking credit management.Now A company faces bad cash turnover due to big AR, which gives bad influence on cash flow and financial status, even normal business is constrained.This text proceeds from A company's actual conditions, researches management problem of the account receivable of the company deeply. Firstly, the paper introduces the meaning, purpose and overall train of thoughts about the content. Then analyzes the existing problem of managing the account receivable of the company, finds out the reasons of the question exists, and puts forward suggestions to setup administrative system of the account receivable in order to promote the account receivable controllable and manageable.Hope that this article can give some references to other enterprises in related domestic industry.