Research On The Risk Management Of Accounts Receivables Of T Company

Accounts receivable is generated by enterprises in the credit sales model,and its risk management problems can not be underestimated in any industry,and it is even more serious in enterprises with long service delivery cycles and high prices for main products.The large amount and volume of accounts receivable generated by these enterprises on credit sales makes risk management more complex.But accounts receivable is like a double-edged sword.On the one hand,blindly advocating credit sales means that the scale of accounts receivable continues to expand,and risk management issues are more diversified.This may cause problems such as poor liquidity of enterprises and difficulty in returning funds;On the other hand,accounts receivable generated by credit sales can be recognized as an asset of the enterprise when income is confirmed.In the face of competition in the same industry,credit sales are a major advantage of the competition of the enterprise,which helps to broaden the range of product sales of the enterprise and thus improve the assets of the enterprise.At the same time,it also has a benign promotion effect on the company's reputation.Therefore,enterprises face the difficult problem of how to make effective use of the advantage of accounts receivable while avoiding the risk of accounts receivable management.This paper analyzes the financial index data and internal research information of T company,and concludes that T company accounts receivable have the problem of poor liquidity and difficulty in recovering funds.The existing accounts receivable risk management methods of T Company do not fully match the increasing development speed of T Company,and its actual management needs have increased.According to the situation of T Company,this paper adopts the optimization scheme and solution from the three aspects of prior control,control and post management.Precautions are the key to selecting customers to reduce risk.An effective credit system can be established,and the accounts receivable department can reasonably evaluate customer credit risk according to the credit system.Control in the matter requires T Company to manage the accounts receivable that have been formed and build a dynamic monitoring system,including contract management and regular reconciliation.In addition,according to the accumulated accounts receivable to optimize the aging range and bad debt preparation,the employee's assessment will be added to the accounts receivable factor,to increase the attention of the entire company members;Post-event management focuses on reflection and compensation for losses.Late account financing and the establishment of a reminder team can use different methods to promote different customers.