The Research Of FedEx's Management Of Accounts Receivable

Enterprises can take the cash sale and selling on credit two kinds of basic ways while selling the products, in theory, 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 too much selling on credit will make company get much account receivable finally. And this account receivable will translate into a kind of common but important current assets which been own by company. Its security and accuracy will affect company's available source and profit and loss directly. Manage account receivable efficiency has important meaning about improve the competitive power or saleroom of market. So, how to make scientific management about account receivable has become to be an important topic of discussion in Modern Corporation financial.This paper talked about the relativity and contact between account receivable and management of company credit. With deeply research about cases of account receivable from internal and international, make sure the source about account receivable's risk; ensure the rule about management about account receivable. This text proceeds from FedEx Company's actual conditions, researches management problem of the account receivable of the company deeply. Analyze its financial record as basic, build management form about account receivable corresponding.The construction of this paper is as follows: chapter 1, general introduction. This paper introduces the background and current significance of account receivable management, the research in the field of risk management home and abroad. The theory about the management of account receivable is in chapter 2. Introduce the background and manage instrumentality of account receivable's risk. Chapter 3 talks about the current status about FedEx's account receivable. Introduce account receivable's situation in express industry with cases and also analyzes the problem about account receivable. Explain the bug in management of account receivable and its root. Chapter 4 expresses the study on the measures of accounts receivable management. The emphasis is how to establish the management system of accounts receivable and financial ate flow.