Research On The Accounts Receivable Management Of Sichuan Changhong

Accounts receivable management is an important issue that an enterprise needs to consider in its daily operation and management.The larger the scale of accounts receivable,the more important the risk management is.Although the enterprises in our country have widely used the way of selling on credit,the management of accounts receivable is not in place.Some enterprises do not pay enough attention to the management of accounts receivable,which leads to excessive accounts receivable scale and high risk.Although some enterprises are aware of the importance of the management of accounts receivable,the current policy of risk management has been formulated.The risk of accounts receivable has not been properly controlled.The risk of accounts receivable affects the daily operation of enterprises and needs the attention of operators.This article focuses on the problems existing in the management of accounts receivable.After introducing the basic concepts and theories of accounts receivable management,the author takes Sichuan Changhong as an example to analyze the case.Using the data disclosed in Sichuan Changhong's annual report in recent five years,such as the amount of accounts receivable,management methods and operating income,the author collate the trend of these data in the last five years.Then,according to the changes of data in the past five years,this paper analyzes the reasons for the obvious differences between the years and analyzes the existing accounts receivable management mode of Sichuan Changhong,summarizes the current situation of the management of accounts receivable management of the company,including the status of management methods and the present status of the management results;in addition,the author joins in this part.Compared with the overall average level of the household appliance industry,this paper analyzes the position of Sichuan Changhong in the whole industry,and finds out the problems and causes of the problems and problems in the management of the accounts receivable of Sichuan Changhong.Finally,through this series of analysis,aiming at the analysis of the problems and reasons,put forward corresponding improvement measures for account receivable management.This paper analyzes the paper by sorting out and summarizing the financial data and indicators of all aspects of the enterprise,analyzes the whole process of the management of the accounts receivable,summarizes the current situation and finds out the problems by observing the trend of the change of the data in recent years,so as to achieve the purpose of researching and putting forward measures.