Research On The Management Of Accounts Receivable Of YZ Company

With the increasingly fierce market competition, the credit came into being. Especially for the coal industry in recent years in the doldrums, social inventory of coal increased year by year and with the constant adjustment of the national policy, regardless of is the external environment or internal production to the coal enterprises has brought great pressure to survive, so coal enterprises more willing to take credit sales means to maintain the company’s business, the resulting consequences is compared to other industries should be accounts receivable accounts for sales revenue proportion of higher. Although credit sales can bring some benefits to the enterprise, but because some of the company’s accounts receivable control system is not perfect, too much of the accounts receivable will bring risks to the enterprise. Accounts receivable in the proportion of enterprise asset structure rising, there is a certain amount of bad debt risk, if the continued accumulation of bad debts over a certain amount, will directly affect the long-term development of enterprises. In order to enable the coal enterprises to be healthy and long-term development, control the risk of accounts receivable is essential to work, which means that the coal industry must strengthen the management of accounts receivable.YZ company is based on coal trading, coal deep processing and comprehensive utilization of the integration of international energy companies. As in recent years the coal industry downturn, the company internal should be accounts receivable increased year by year, in accounts receivable management should also exist some problems. This paper selects the YZ company as the research object, the should be accounts receivable of comprehensive analysis to find the company should be in the management of the account receivable, and analyzes the produce should be accounts receivable risk, for the causes of risk put forward the corresponding suggestions of risk control, to help enterprises improve accounts receivable management.This paper is divided into six chapters, the first chapter introduces the research background and significance of the topic, the domestic and foreign related literature accounts receivable management review, determine the research content and innovation; the second chapter introduces the accounts receivable and accounts receivable management theory; the third chapter is to summarize the recent coal industry a few years of account receivable status, analysis of the prominent status, reasons and results of macro aspects; the fourth chapter analyzes the YZ company accounts receivable status, problems and causes of accounts receivable risk; problems and the causes of the risks in the fifth chapter, the YZ company should find accounts receivable management, and put forward reasonable suggestions to optimize the company management of accounts receivable, accounts receivable risk control; the sixth chapter analyzes the positive effects of the development strategy of YZ company accounts receivable and reference for the whole industry, finally to the coal industry accounts receivable management to do the conclusion summary.