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Research On Accounts Receivable Management Of BBG Company

Posted on:2020-01-12Degree:MasterType:Thesis
Country:ChinaCandidate:C C LiFull Text:PDF
GTID:2381330572483570Subject:Accounting
Abstract/Summary:PDF Full Text Request
In today's society,the market competition is becoming more and more fierce.In order to increase market share,more and more companies use credit to expand sales and increase business income.In recent years,due to the changing market environment and the promulgation of national policies,the coal industry has been deeply affected by it,resulting in overcapacity,weak market demand,credit sales are more common,making the base of accounts receivable of coal enterprises grow faster,the speed of capital outflow increases,and the risk of bad debts gradually increases.At the same time,there are many problems in the management of accounts receivable,which may lead to cash flow rupture,seriously affect the development of the company,or even bankruptcy.Therefore,enterprises must pay attention to the management of accounts receivable.This paper is divided into five parts.The first part is an introduction,which introduces the background and significance of the paper,the current research situation at home and abroad,summarizes the contents and main points ot accounts receivable management at home and abroad,and also describes the research content,methods and innovative points of the paper in this part.The second part is the theoretical basis of the paper.The third part introduces the general situation of BBG company,analyses the current situation of the management of accounts receivable and receivable of BBG company,analyses its relevant indicators,account age,turnover rate of accounts receivable,days of accounts receivable turnover and losses of bad debts,and also introduces the current situation of the management of accounts receivable.The fourth part aims at the above analysis and finds out the problems in the management of accounts receivable of BBG Company.The fifth part is to put forward the Optimization Countenneasures for the problems existing in the management of accounts receivable of BBG company,so as to improve the management of accounts receivable of BBG company.After analyzing the management of accounts receivable of BBG Company,this paper finds out the problems in its management,and finds out the countermeasures to solve them,optimizes its management mode,so as to improve the management quality of accounts receivable of BBG Company.
Keywords/Search Tags:Accounts receivable management, credit management, intemal controls
PDF Full Text Request
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