The Research On Accounts Receivable Management Of WD Company

In the global economic integration and slowing growth both here and abroad under the external environment,China's enterprises will face more and more severe market competition environment,enterprises in order to survive and develop in large quantities of credit as a means of marketing,in order to consolidate the foundation of existing customers,develop new customers more,stabilize and improve the enterprise product market share.Though the way of credit sale can improve business income and expand market share,the risk of accounts receivable brings negative effects to the assets structure and management of enterprises.Due to the fact that the credit legal environment is not perfect in China,the risk of accounts receivable in most enterprises in China is increasing.Even some enterprises have already received the threat of bad debts.Therefore,it is very necessary to study the risk control of accounts receivable in domestic enterprises.For this purpose,this paper selects WD Company as the research object and carries out the study of the receivable management.The purpose is to provide the research results for the management of the receivable accounts of the domestic shipping enterprises.This paper applies accounts receivable management theory to analyze WD company's accounts receivable management status,financial indicators and WD company's accounts receivable risk factors,and on this basis,it gives WD company accounts receivable management improvement measures.In the light of the study of the accounts receivable management of WD company,the following conclusions are drawn:(1)the management of accounts receivable lies in the establishment of a perfect control and management system.(2)in the financial management of business operators,the proper management concept of accounts receivable should be set up.(3)pay attention to customer information management and customer dynamic management.(4)to improve the internal accounts receivable risk control system.Through the above conclusion,we can see that if domestic enterprises want to manage accounts receivable reasonably,they need to learn from foreign experience and improve their own accounts according to their development needs,so as to improve the management level of accounts receivable.