Research Of Enterprise Account Receivable Administration

Enterprises can take the cash sale and selling on two kinds of basic ways while selling the products. Selling on credit has incomparable advantage to other settlement way in strengthening the competitive power of enterprise's market, expanding sales and reducing the stock, but as to cash sale. Selling on credit must cause enterprises to hold a large amount of account receivable. It has become one very common and important asset possessed by enterprise. Whether it is safe or not influences available resources and profit and loss situations of enterprise directly. So how to manage account receivable of receivable of enterprises, already become the important proposition of business administration.This text proceeds from Huachang 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 thought about the content. Then, analyzes the existing problem of managing the account receivable of the company, finds out the reason why the question exists, and puts forward suggestion to set up administrative system of the account receivable in order to promote the account receivable controllable and manageable.