The Study On The Management Of Accounts Receivable In X Company

Under the pressure of economic pheromone in our country, in order to improve the market competitiveness of enterprises, many companies relaxed their management of accounts receivable. So the problem related to credit accounts receivable amount of sales generated to increase quickly, accounts receivable management has increasingly become an important part of enterprise asset management. Consequently how to scientifically manage receivables becomes one of the key topics of modern enterprise financial management.This paper took an electrolytic manganese dioxide company-X company as the research object, and used the method of case analysis. Firstly, accounts receivable turnover days and turnover, receivables, Financial cost were analyzed; the situation of X company was not good. A proposal was proposed. This proposal redesigned the structure and function of corporate, the policy of credit management and the performance evaluation system. The three improvement measure formed a set of improved system, complemented each other, and was the most important research results of this paper.On the condition that credit sales cannot be gave up and credit sales volume also had to increase, in order to strengthen the management of accounts receivable for X company, reduce bad debt losses, improve capital utilization and reduce financial risk, and provides a feasible method, also for other electronic enterprise receivables management provides the beneficial enlightenment.