Research On The Accounts Receivable Management Of P Company

Credit is the foundation of modern market economy,credit activities is an important part of economic activity.In the increasingly fierce competition in the market environment,the enterprise in order to play their own advantages in change,to seek survival and development,market industry leading position,have to use credit this way of credit transactions.This kind of way to trade while increase revenue,improve market share has shown good results,but to accounts receivable to enterprises facing new difficulties and risks.The enterprise funds can not quickly and efficiently collecting affect normal turnover;Bad loans and other financial risk and operating risk gradually increase,affect corporate profits,caused serious losses,bankruptcy of enterprises.Therefore,for a steady and healthy development of enterprises,strengthen the accounts receivable management is very important.This article adopts the research methods of case analysis,based on the accounts receivable management related theory,selection of media advertising P company as a case study object,combining theoretical analysis and case study.First comb the related literature summary,to lay the theoretical foundation;Secondly,the basic situation of P company,about the present situation of its accounts receivable management,accounts receivable and discussing the aspects of quality;Finally,combining with the analysis of the research show problems puts forward improvement measures and safeguard measures.In this paper,the main research conclusions are as follows:(1)through analysis about the present situation of P company accounts receivable management,P company attaches great importance to its credit management.Combined with the enterprise development situation,control the accounts receivable risk in a number of ways,to improve the quality of management.(2)through the study of the visiting survey of P company,financial data analysis,etc,reflecting the company still has many problems in the accounts receivable management,the company has not yet set up independent credit management department,enterprise internal accounts receivable management system is imperfect,single collection means.At the same time,the company's internal accounts receivable system has not yet been established,the informationization level is low.The above several factors on the P company accounts receivable management performance is not ideal.(3)in order to help the P company effective management,the introduction of implementation of control in the whole process of the advertising business management and the DSO target management,to strengthen the prior to the release of advertising business control,release,after the release of control.Although this article is to the case analysis of P company,but for the same industry other enterprise in accounts receivable risk management provide certain enlightenment and reference.