Research On The Management Of Accounts Receivable In G Company

Steel trade industry in the whole steel industry occupies the important position in the chain,is the upstream steel connected to the downstream end users to effectively link,the boom of his industry and steel industry has a high degree of correlation of cyclical fluctuations,on the supply side reform before a few years,the steel industry sustained downturn,the industry faces a comprehensive loss,steel trade industry also received a heavy blow,especially steel trade crisis after 2012,the number of the national steel trade business dropped from 20 m to 10 m.Another major characteristics of the steel trade and industry is a private enterprise with the participation of a scattered,and participants is uneven,guide of market price as a little,can the independent development of passive,in addition,the customer default payment for goods enterprise is unable to avoid the problem,under pressure,steel trade enterprise capital chain tension is the norm,poor cash flow also restricts the sustainable development of the enterprise,therefore,strengthen the accounts receivable management is imminent.G company,since the steel trade crisis,tourists up and down worth affected by different degree,in addition to the influence of macro environment,there are also factors of the enterprise itself,such as the company's management did not cause enough attention,and there are serious credit behavior and imperfect accounts receivable management system,for example,in order to expand sales,sell on credit blindly and customer credit rating is a lack of reasonable and effective assessment,internal control process execution is not standard,relevant departments responsibility is not standard,etc.,lead to low quality of accounts receivable,low degree of collection,the collection difficult.Based on G company actual situation,this paper studies the problems of the company accounts receivable management.First introduced the thesis research background,significance,research contents and research methods;Then for G company in accounts receivable management problems that exist in the analysis,find out the reason of existence.Then according to the actual situation of G company,the accounts receivable management problems existing in the concrete improvement measures and management countermeasures are put forward.Through G company accounts receivable management problems and countermeasures research,expect to G company accounts receivable management level play a role,to promote the sustained and healthy development of enterprises,are also looking for enterprises in the industry to provide reference and reference significance.