In recent years, Software outsourcing attains rapid development as an emerging industry with the joint efforts of the policy and market. What the main characteristics of Software outsourcing enterprises is technological innovation and knowledge management, the software outsourcing enterprises make different from those of traditional industries enterprises. Software outsourcing enterprises provide services or labor with projects and have weak bargaining power in front of customers. In order to continue expansion of the scale, the service is usually provided to customers with the credit sales, which will produce large amounts of accounts receivable, until the final completion of the project or fully recover the amount of the contract. There are Significant differences of accounts receivable management between software outsourcing enterprises and traditional industry enterprises (or other high-tech enterprises). It should appear to be particularly important position with regard to how to strengthen accounts receivable management. However, in our current theory and practice sector, this particular area of accounts receivable management software outsourcing enterprises is still a lack of systematic research and enough attention.In this thesis, Firstly, this thesis describes the important position and role of accounts receivable management in the development of software outsourcing enterprises, and overview accounts receivable management theory. Secondly, the thesis analysis the characteristics and problems of accounts receivable of management software outsourcing enterprises. Then, combined with practical work, A company is a good example, there is difference between accounts receivable management software outsourcing enterprises with traditional industry’s accounts receivable management with the comparative analysis, on the basis of the accounts receivable theory of the previous research results and the characteristics of software outsourcing enterprises, we make study accounts receivable management theory of particular practice areas (the software outsourcing).This thesis study accounts receivable management theory and practices of software outsourcing industry, construct software outsourcing business accounts receivable management system, the target is to enrich the software outsourcing enterprise accounts receivable management, provide the theoretical basis and practical guidance for manager of software outsourcing enterprises regarding to accounts receivable management on how to strengthen the management of accounts receivable. |