Study On Cost Management And Control Of Account Receivable In Financial Management Of Commercial Enterprise

In modern enterprise, finance management have gone beyond the finance account and finance supervision function that is in traditional narrow definition. Financial management is defined as the composite management for enterprise capital through asset conformation. There are four sections in the finance management in modern enterprise. The four sections are financing management, investment management, and asset deal management, profit distribution. The four management behaviors have build in the whole enterprise operation process.As far as the commodity circulation enterprise concerned the finance management clew are divided to wholesale trade finance management and retail trade finance management. This thesis will discuss the cost management and account receivable control. The two parts are the core in the wholesale trade's enterprise finance management. The thesis willparticularly discuss the conception of arrange capital cost account and investment cost account, cost budget management, account receivable credit management. It also introduces these conceptions relation, development process and their function in enterprise. The thesis also analyzes some practical cases that are encountered in ordinary work.The thesis is based on the practical financial management operation in commodity circulation enterprise. The cost benefit and cost decision of management are applied to enterprise cost management by this thesis. It also brings forward a practical management mode for an account sale that is difficult to be control in enterprise. In a word the thesis can promote the financial management and be referred in enterprise financial management.