Research On The Management Of Accounts Receivable And Bad Debt Loss In HL Company

With the rapid development of reform and opening up and the rapid development of market economy,China has achieved good results in various fields such as politics,economy and culture.Especially in the economic aspect,with the development of the "13th Five-Year Plan" in recent years,Reform,China's overall economic environment is more perfect,open market environment for the major domestic enterprises to provide a good platform for development at the same time,increasingly fierce market competition has also brought some risks.In order to obtain funds as soon as possible to seize the market share of enterprises,credit sales as the main feature of the "accounts receivable" has become a common mode of business practice between enterprises,but because of China's overall credit management system is not perfect,plus long Enterprises do not attach importance to the management of accounts receivable,many companies have to face the "accounts receivable high","poor working capital turnover","bad debt losses occur frequently" and a series of The management of receivables,which for the overall strategic planning and development of the enterprise had a very negative impact,for which the future similar incidents occur frequently,we need to corporate accounts receivable management to be fully reformed and improved.Is also based on this,this article special to a major low-voltage electrical product development,electrical automation management and related distribution facilities sales of integrated low-voltage electrical dealer business-HL company as the research object,in the theory of revenue receivable income,Accounting management objectives and the relationship between the loss of bad debts and other basic theoretical knowledge on the basis of the company's actual accounts receivable management work to be fully summarized in a detailed analysis of its daily low-voltage electrical products in the process of sales should be Collection management issues and the reasons at the same time,targeted low-voltage industry as a whole industry,the management of accounts receivable management reform measures corresponding measures to gain.