Creative Management Of Receivable

Account receivable is an important factor of limiting domestic enterprises to survive and develop. As an accounting item, we analyze synthetically the relative data of receivable account and other relative accounting item, it will reflect the level of the ability of corporate business management and asset profits. Many companies have tense cash flow and even got into financial crisis because of poor receivables management. How to supervise and control the receivables in the course, beforehand and afterwards is the emphasis of the research. Though receivables management has been researched and developed for many years our country is still short of systematic solvent. For the enterprises that hold large scale receivables and limited capitals, limiting the receivables scale and financing with the receivables can decrease the pressure of capital requirement, and increase the benefit and efficiency of capital using. To manage the receivables with making the receivables into bond paper and acting operation is the most important program.Firstly, the background of this research is brought forth. It is straightly pointed out in the text that account receivable and development trends exist in our domestic companies. Secondly, this theory research on account research is introduced in the text. Based this, research object and research methods for account receivable are brought out, study further the existence forms and reasons of account receivable and analyze traits of account receivable. Thirdly, it is directed against the nature of daily account receivable and these methods are brought out, such as goods to goods, accounting, assurance and anti-assurance, designing managing organization, adjusting product frame and subculture. It is also introduce these methods are popular in international, such as debt to share, factoring, asset security and international factoring. Several important applied methods are expounded concretely with the research of account receivable for credit-sale in a corporation in JIANGSU. Finally, it is submit some suggestions on the developing direction of the receivables management and the dismissing of ill receivables of national enterprises. It maybe offers a beneficial refer for studying them deeply for newly-comers.