Research On Risk Measurement Of Receivable And Optimization Of Credit Policy In YL Chemical Enterprises

Under the policy background of the country's production capacity and supply-side reform,coal enterprises are faced with serious challenges such as the production capacity,merger and reorganization and industrial upgrading.YL Chemical Enterprises increase sales in order to get rid of the predicament,implement the expansion of credit means to maintain the production and business operation and to maintain market share,but at the same time it makesYL Chemical Enterprises high coal amount of accounts receivable,subsequently brought huge risk of accounts receivable,the form for the customer credit risk with a lot of bad debt risk.How to standardize the management method of accounts receivable and implement scientific credit policy is of great strategic significance and practical significance for enterprises to maintain cash flow stability and realize the healthy development of enterprises.Accounts receivable risk from the risk of bad debts and customer credit risk,this article from the perspective of customer credit risk,the company accounts receivable management present situation has carried on the deep analysis,through YL Chemical Enterprises for nearly five years of financial data and industry analysis,probes into the problems existing in the coal company accounts receivable,analysis of the causes of these problems.The results show that to solve the problems existing in the YL Chemical Enterprises accounts receivable,first of all,from the measurement of YL Chemical Enterprises to the customer credit,selected the accounts receivable risk measurement methods,and to evaluate the efficiency of the different credit policy,established to evaluate the customer debt paying ability and the performance index system,using the analytic hierarchy process(ahp)to construct YL Chemical Enterprises accounts receivable risk measurement model,reference 2017 "standard of performance evaluation of enterprise" for the customer credit rating,this paper suggests that according to the results of different customer credit rating to implement different credit policy,This paper puts forward some Suggestions on the improvement of the internal management system,and optimizes the daily dynamic monitoring of accounts receivable,and strengthens the control of YL Chemical Enterprises on the risk of receivables.