Research On The Management Of Accounts Receivable Of CTH Co.,Ltd

With the rapid development of market economy and increasing competition, the enterprise has to develop new market, formulate new sales strategy to remain invincible.In particulai,the seller market has changed into the buyer's market today,as a means to attract customers and expand sales with the implementing installment payment and credit strategy , the formulation of new sales strategy has been adopted by more and more enterprises, which caused the enterprise receivables increased significantly. At present,the company attaches great importance to this way of sales receipts, think they can get more economic benefits, but many enterprises accounts receivable management system is not perfect, blind hold accounts receivable accounts receivable has caused many businesses is not back in time and even become the risk of bad debts. Because many enterprise receivables management problems caused b cash flow tension, new business enterprise development is restricted, sustained and healthy development of enterprises is in control.For today's enterprise,how to according to the current social development environment, the actual situation of enterprise itself and the status of the customer to establish effective and complete accounts receivable management system and effective implementation in practice, is the enterprise credit sales, good management of accounts receivable, the essential means to reduce its cost and risk, to ensure that the accounts receivable held has certain significance, guarantee the enterprise's cash flow, improve enterprise economic benefit, and ultimately improve the enterprise in the fierce competition in the market competition strength, and achieve the ultimate good development.In this paper, CTH company as an example, using the method of literature research,investigation research method, comparative research methods, and so on, from the company accounts receivable scale, aging, accounts receivable management point of view, I found problems in the actual management CTH company, such as a lot of accounts receivable, and accounts receivable provision for bad debt provision ratio is not scientific. Analysis of the reasons are accounts receivable beforehand control does not reach the designated position, payment system is not sound. According to the existing problems put forward to improve the management and sales personnel quality, strengthen the sales link the front control, perfecting the system of report and approval suggestions.The significance of this paper is to perfect the CTH company's accounts receivable management system, improve the level of accounts receivable management, and improve the economic benefits of enterprises, to meet the requirements of the shareholders and creditors. Through research on industry of a company's management, for the same industry other enterprise in accounts receivable management to provide theoretical support and the improved methods, let more enterprises attach importance to the management of accounts receivable, accounts receivable is more valuable.