Improvement Of AR Daily Management In Communication Manufacturing Industry

Under the background of the globalization and diversification, market competition is becoming increasingly fierce. As an important component of modern enterprise financial management, Accounts receivable management directly affect the enterprises’available resources, profit and loss, cash flow, and even influence the development of enterprises. The research of communications industry accounts receivable management has practical significance on accelerating the liquidity of enterprises, increasing the efficiency of the fund use, guarding against the risk of business, safeguarding the interests of investors, and promoting the economic benefits.Based on the basic theory of accounts receivable and combined with the current situation of the communication manufacturing industry accounts receivable management, this article makes some recommendations to improve the accounts receivable management, this paper is divided into five parts:The first chapter is an introduction that introduces the background of this research, the significance and purpose of the thesis, the research methods as well as some new ideas and shortages.The second chapter introduces the related theory of accounts receivable. Analyzing the causes of the formation of accounts receivable and management objectives of accounts receivable, the function and cost of accounts receivables, this article mainly introduces accounts receivable age recording and analysis of the accounts receivable manage system, and the early warning indicators and collection of accounts receivable.The third chapter introduces several helpful international accounts receivables management experiences. It mainly includes the introduction of cash flow management experiences, the management of accounts receivable, and credit assessment of operational characteristics of foreign listed companies, and summarizes the international credit management system.The fourth chapter introduces the accounts receivable management present situation and available improvement of E company. By reference to domestic and international accounts receivable experience, combined with current accounts receivable management situation of telecom customer of the communications manufacturing industry, this article introduces the DSO index calculation methods, makes recommendations improving the communications industry of accounts receivable management, including formulating suitable and scientific credit policies, importing the application of DSO index management, strengthening the day-to-day management of accounts receivable, establishing and perfecting accounts receivable accounting methods and management system.The conclusion of this article is:the key of Communication manufacturing industry accounts receivable management is to introduce DSO index and pay attention to the application on the financial management and enterprise process optimization, strengthen1the concept of time on loan recovery. The accounts receivable management is helpful to improve the core competence of manufacturing enterprises. Communication manufacturing enterprises should reduce the risk of accounts receivables, combining with the situation of their own development needs, in view of the present situation of telecom customer accounts receivable management proceeding with the respect of policy formulation, daily management and risk aversion, aiming at making the accounts receivable management play a role in creating the maximum benefits on the enterprises.The innovation point of the paper is:locating in enterprise’s financial angle, referencing accounts receivable management mode of our country, combining with the situation of communications manufacturing enterprise sales back management, and analyzing in-depth, I suggest that the manufacturing enterprise should build accounts receivable management system:during different times of accounts receivable management and financial warning, communications manufacturing enterprises should establish specialized credit management sector, concern customer credit ratings closely, use quantitative DSO indicators management, examine accounts receivable management of the enterprise, and strengthen early warning and overdue accounts receivables management, ensure the liquidity and healthy development of communications manufactured enterprise.The shortage of this article is that because of the specificity of communication manufactory product and the limitation of the target customer, the DSO indicators of the account receivable management lack of broad comparability; in addition, because the application time of DSO indicators management is short, the effect of overall accounts receivable management and credit management is not obvious.