Research On The Risk Management Of HMT Company’s Accounts Receivable

With the development of commodity economy,the competition between the enterprises is becoming increasingly fierce,more and more enterprises use credit sales as a way of promotion.Under this way,the enterprise sales growing at the same time,also with the scale enlargement of accounts receivable,so the status of accounts receivable management in the enterprise asset management is also increasingly important.Scientific and effective management can achieve control of accounts receivable scale,promote the effect of credit timely loan recovery,this to alleviate the pressure of the enterprise capital demand,increasing the service efficiency of funds,and plays an important role in business benefit.This article takes HMT company as a research object,it uses a lot of credit in the way of sales.In recent years,the company appears to have a large number of accounts receivable problem,and the recovery of loans worsening year after year,it affects the cash flow of enterprises directly which may lead to financial crisis.The main reason is that there is no scientific and effective management method for the enterprise’s accounts receivable.The main reason is that the enterprise accounts receivable management is not scientific and effective methods,resulting in the deterioration of the financial situation,bring greater risk to enterprise management.Through the research on the existing management methods of the HMT company,as well as the analysis of the financial indicators of the company’s accounts receivable,we found that there are problems such as poor liquidity,recycling difficulties and so on.The reason for these problems is that the existing management methods can not meet the needs of enterprise management.Enterprise existing should be accounts receivable management method is mainly for accounts receivable from generation to recover the whole process supervision and control,the problems often need to pay high price to solve,HMT worsening should be accounts receivable is also illustrates this point.Therefore,the introduction of the theory of risk management accounts receivable management is necessary for HMT company to solve the problem in the past,from passive to active to find problems,find the account receivable risk exists.Together with the present situation of HMT company design for the company accounts receivable risk management process,the process of risk management of accountsreceivable management,including collecting information risk,risk assessment and develop strategies to deal with risks and whole process supervision and improvement,to strengthen the company’s management of accounts receivable.