Research On The Management Of A Company's Accounts Receivable

Due to the rapid development of market economy,the buyer’s market has gradually formed.The emergence of the buyer’s market intensifies the competition between the buyer’s markets.In order to expand the profits in the fierce market competition,enterprises begin to try the way of credit sale in marketing.As the market economy is still in its infancy,the credit management system is not perfect.Although credit sales can increase the volume of transactions,it will also lead to the occurrence of risks such as the difficulty of recovery of accounts receivable.For an enterprise,if the amount of accounts receivable is very high,it will lead to bad debts of working capital to a certain extent,and the gap of capital flow will affect the sustainable development of the company.Therefore,in the development of enterprises,we should strengthen the related work of accounts receivable management,and reasonably avoid the company’s operational risk,which is of great significance to companies in the fierce market competition.Taking company a as an example,this paper analyzes the current situation of a company’s accounts receivable management,summarizes the problems existing in the management,and puts forward corresponding countermeasures for specific problems,hoping to promote a company’s comprehensive ability in accounts receivable management,and further ensure a company’s good operation.The main content of this paper includes the following aspects,the first part is the introduction,through the background research and literature review,to lay the foundation for the full text research.The first chapter describes the concept and theory of accounts receivable.The second chapter takes company a as an example to explain the current situation of accounts receivable management.The third chapter expounds the problems and reasons of a company’s accounts receivable.The fourth chapter expounds a series of targeted improvement measures according to the problems and reasons of a company’s accounts receivable.