A Study On The Management Of Haier 's Accounts Receivable

Today, Chinese economy is a breakthrough development stage, the industry is f acing different opportunities and challenges, however, each enterprise heart also all h ave the same goal:"stronger bigger, to become the industry leader, a large interna tional enterprises". The fierce competition and the rapid development of science an d technology, promote more enterprises choose to use the accounts receivable to ret ain customers, continue to relax the collection policy, to extend the collection perio d, increasing the customer credit limit, to prevent competitors with better accounts r eceivable policy, increase the possibility of loss of customers. Due to various reaso ns, produce per year between enterprise and enterprise, between enterprises and the related party a large amount of accounts receivable, accounts receivable excessiv e growth will directly inflated corporate profits, is not conducive to the scientific en terprise development plan, is an invisible bomb, the accumulation of receivables can’ t recover in time, cash flow can’t be put into production line within the stipulate d time, indirectly affect the normal operation of production and operation system o f the next step, the production plan and therefore will be adversely affected, we ca n see that the accounts receivable needs scientific management.Enterprise accounts receivable management is not only the recovery of accoun ts receivable, or the enterprise withdrawal from circulation of funds efficiency man agement, reduce bad debts, bad debts, is more of the cash flow from the productio n to the whole process management of back. However, at the present stage of dev elopment of the market economy, the contradiction between the development of th e enterprise itself, the credit mechanism is not perfect and other causes of accounts receivable management problems intensified, visible, strengthen the accounts receiv able management imperative.In this paper, through the understanding of Haier group, the management of a ccounts receivable, accounts receivable management, analysis of Haier should appe ar problem, other contrast within the industry enterprise accounts receivable manage ment, summarized the other enterprise receivables management experience, combine d with Haier’s own situation, put forward the improvement measures of accounts r eceivable management...