Fedex Express China Co.,Ltd Accounts Receivable Management Research

Sell on credit plays an important role under the concept of modern marketing. Also status and influence of accounts receivable has been more and more important in enterprise. In the enterprise operation process, Accounts receivable is a result reflection for the advance investment. It is a direct representative for business performance. Accounts receivable is an important assets. The more accounts receivable stand for the better business performance, the bigger marketing quotient and the more enterprise assets. But it is not means that accounts receivable is the more the better. Due to it will be bring illusive increases of assets, bring a higher book value for assets. If the accounts receivable turn to overdue or can not be collected, the enterprise payment capacity will be play down, and the ability to pay debt will be weakened. So much as lead cash flow rupture and leading to the enterprise go into bankrupt. So, However well done the performance at the sales stages, it is failing if the selling revenue can not be truly collected by assets form. Not only brings any profit to the enterprise, but also can cause the whole enterprise collapse. So, when enterprise use credit sales to expand marketing quotient, should pay more attention to accounts receivable, in order to guarantee the normal operation of enterprise capital and to promote enterprise great progress.At present, There are many advanced management theory and method of accounts receivable in abroad for reference.But the usability of those theory and method is watered-down. It is because in our country, the credit system is not complete built and the credit information can not be got easily. In this study, the combined method of the theory and practical is adopted. And the paper with the accounts receivable theory and the credit control theory as the guiding ideology. Manly to take accounts receivable management of the Federal Express China Co.,Ltd as an example(abbreviate"Fedex Company"). Through analysis the Fedex Company and the international express industry characteristics and the accounts receivable’status quo, to find out the existing problems in accounts receivable management and to give a resolve method. And also based on the problems analysis to find the leak and fill the lack. Give relevant adjustment and supplement for the accounts receivable management policy of the case study. Learn the good experience from the foreign enterprise management, collect the internal and external material, in order to creating a set of whole-life management optimal project that adapt our country actual situation for international express industry to manage accounts receivable.In this study, the focus will be put on the maneuverability and fine management when establish the whole course management optimal project of international express industry accounts receivable management. In order to provide a little help for our county international express industry accounts receivable management, to encourage enterprise reduce the risk that relating the accounts receivable.