Research On "Receivables And Inventory" Management Of Company A Based On Potential Loss Prevention

In this paper,company a is A machinery manufacturing enterprise,which is wholly owned by the state.Before its parent company is ready to go public,it is audited that there is a large amount of potential loss.Through the analysis of the composition of potential loss,we can see that the potential loss proportion of inventory and receivables in potential loss is 85.20%,which is the main reason for potential loss,reflecting that company A has a large problem in inventory and receivables management As a result,the accounting information of the current period is not true,which will have a negative impact on the company’s business decision-making,resource allocation,shareholder’s decision-making,etc.Based on the current situation of A company’s accounts receivable and inventory management,this paper uses the research methods of literature analysis,case analysis,comparative analysis and on-the-spot investigation and analysis to analyze the composition and causes of potential losses in detail,and finds out three weak links in A company’s accounts receivable and inventory management,which are also the key links in A company’s accounts receivable and inventory management: first,there is management in receivables management Problems such as backward system,poor collection of old debts,inadequate management of non operating creditor’s rights,etc.;problems such as lack of management system,large randomness of cost measurement,and the formality of inventory management;problems such as high scale of current assets occupied by accounts receivable and inventory and mismatching of business scale.In view of the key and weak links in these three aspects,combined with the characteristics of production and operation and product structure of company A,this paper puts forward three suggestions for management improvement to prevent potential losses from forming again: first,improve the management system of receivables,rebuild the management system of receivables,strengthen the collection of old debts,strengthen the dynamic management of sales contracts and establish databases of suppliers and agents;second It is to build an inventory management system,establish an inventory management system,optimize the procurement method,classify and standardize the inventory cost carry forward,introduce information-based management means to carry out daily inventory management,and reduce management loopholes;thirdly,adjust the product structure,reduce the proportion of settlement receipts seriously lagging behind the product orders of company A,accelerate the research and development progress of complete equipment,and extend the product service scope,Improve service value.By discussing the general situation of potential loss composition of company A,combing the formation source of accounts receivable and inventory and business composition,this paper analyzes the sales contract,purchase contract and process outsourcing contract signing,execution,account registration,payment collection,reconciliation and other relevant situations of company A in the past five years,analyzes the weak links of potential loss caused by ineffective assets,so as to implement for company A Effective prevention of potential losses and strengthening of accounts receivable and inventory management provide theoretical support and method reference.