| With the continuous development of market economy,the competition among enterprises is intensifying.In order to occupy the market share,the buying and selling methods of credit trading are gradually popularized,and this sales strategy is an effective means to attract customers.However,China’s market economy system is still in the immature stage.The overall social credit management awareness is not strong enough,and the credit management system is not sound enough.As a result,the company’s sales sales have caused a large increase in sales revenue,which has led to large-scale accounts receivable.Unrecoverable,long-term use of liquidity,poses a great threat to the company’s continued operations.The scientific system management method can effectively improve the quality of accounts receivable and solve a series of operational risks caused by the high scale of accounts receivable.In this paper,involving the relevant content of accounts receivable and a credit management theory are introduced in detail,with HT fibreglass company as the research object,comprehensive analysis of the company nearly five years of accounts receivable status,thus the management of accounts receivable to evaluate the results,and found that the company’s accounts receivable management problems,aiming at the problems the company accounts receivable management optimization.In the management optimization section,the credit management organization which conforms to the internal structure and operation situation of the company is firstly established to meet the function allocation and effective operation of credit management.Followed by the company has established the customer credit evaluation system,the system of “5C” elements of modified credit evaluation method,allows the company to the comprehensive evaluation of customer credit status and the customer’s credit rating classification;Then,how to develop reasonable credit conditions,how to dynamically track the accounts receivable and how to design overdue payment collection strategy provides the improvement ideas and methods.Finally,the established credit management organization is applied to the enterprise’s credit management process,and the HT Fibers company’s credited customers are selected to conduct an empirical analysis of the credit evaluation system,and corresponding safeguard measures are put forward to ensure the effective operation of the management process.Through the optimization of creditmanagement,it is possible to increase the overall credit level of the customer base,accelerate the payback period of accounts receivable,enhance the turnover rate of the company’s funds,guide the staff of each department to value the credit forecast of customers,and improve the quality of accounts receivable from the source. |
