Research On Accounts Receivable Management Of Y Construction Enterprises

The construction industry has played an important role in promoting the process of urbanization and maintaining the rapid development of the national economy.With the developing number of construction industry,the competition in the industry is becoming increasingly hot.As a state-owned enterprise restructuring enterprise for communication construction,the former parent company of Y construction enterprise has become the main customer in the province.Under the background of the state-owned enterprises promoting market competition,Y construction enterprises must not stand on the same starting line with other communication construction enterprises.In order to cope with the provincial market share,the company actively expands the customers outside the province and adopts a relatively loose credit policy for new customers.On the other hand,the capital management ideas of Y construction enterprises fail.With the change of one’s own role,the adjustment has not improved the management level of accounts receivable,and a large amount of accounts receivable has been formed.The increasing investment demand and the gradually decreasing operating cash inflow have caused Y construction enterprises to fall into shortage of funds.The passive situation has become a constraint to the company’s business development.This article takes the Y construction enterprise as the case study object,and uses case study method,quantitative analysis method,trend analysis method,etc.,through the on-the-spot investigation of Y construction enterprises,to understand in detail the current status of the company’s current accounts receivable management,through corresponding collection The financial data of the model is analyzed,and the problems existing in the management of accounts receivable are deeply explored.Then,the causes of the problems are listed from the outside of the industry and the internal aspects of the enterprise,and then the whole process of accounts receivable management is The improvement strategy is proposed in order.Finally,it thoroughly and meticulously sorted out the problems existing in the management of accounts receivable of Y construction enterprises and systematicallyanalyzed the causes,and improved the various links in the management process one by one,so that Y construction enterprises strengthen the awareness of internal accounts receivable management and improve them.Relevant systems and methods,clarify the responsibilities of various departments and positions from all aspects of the formation of accounts receivable,and establish an effective internal control system.It is of great significance to the investigation of the collection management and the improvement of the management level and financial management level of the enterprise,and it has certain reference and reference value for the management of the collection of construction enterprises.