Optimization Research Of Accounts Receivable Management Of A Logistics Company

In the face of the deepening of economic globalization,the industry competition is increasing,enterprises in order to maintain a competitive advantage,improve market share,often using credit as a marketing tool,which led to the overall size of accounts receivable growth.The credit is a double-edged sword,the enterprise through the credit,although the increase in competitive advantage,expand the market share,but the credit at the same time to the enterprise has brought many risks and problems,accompanied by the risk of accounts receivable will affect the steady development of enterprises.The management of accounts receivable plays an important role in the enterprise financial management system,which is related to the sustainable development of enterprises and the improvement of comprehensive competitive strength.In the existing logistics market conditions,the general situation of logistics enterprises on credit,credit sales accounted for a large proportion of the amount of sales revenue,increased business risk.As China’s current overall social credit policies and regulations are imperfect,the credit environment to be improved,and most enterprises accounts receivable management system is not perfect,resulting in corporate accounts receivable can not be recovered in time,there is bad debt risk.Accounts receivable will affect the enterprise cash flow,restricting the development of enterprises,and even the emergence of funds broken due to the situation caused by bankruptcy.To this end,the study of how to manage accounts receivable and reduce the operational risks caused by accounts receivable is of great importance and is imminent.This article is a logistics company as the research object,A logistics company is a wholly owned subsidiary of a central enterprise,its business scope to develop integrated logistics business as the main body,is currently in the high-speed development stage.As the company’s marketing efforts continue to increase,business and corporate income growing at the same time,the scale of accounts receivable has been expanding,corporate accounts receivable management is also increasingly complex,to be improved.Based on the actual situation of accounts receivable management in recent years,this paper takes the domestic and foreign accounts receivable management theory as the guide,carries on the financial index,the accounts receivable aging,the customer situation As well as the status of accounts receivable SWOT analysis and other multi-dimensional analysis.Through the quantitative and qualitative analysis,this paper analyzes the problem of receivables management in Company A,and based on the theory of comprehensive management of accounts receivable,combines credit management and risk management theory,and puts forward the optimization plan of A company’s accounts receivable management.To avoid the risk of accounts receivable,A company to enhance the level of accounts receivable management.Through the accounts receivable in advance management,management and after the three stages of management,the accounts receivable to conduct a comprehensive and effective management.Through the improvement of customer dynamic credit assessment,the quality of accounts receivable to protect the security of funds to improve the cash flow rate.Guide the business sector to improve the risk of screening and prevention awareness,after the analysis,to predict the advance change.