A Company Accounts Receivable Management Research

With the continuous expansion and development of the Chinese market,the Chinese market economy is rapidly improving,and domestic and foreign market competition is becoming more and more fierce.More and more companies have to open the credit sales model.On the one hand,they fully tap and use the existing production capacity of the company.Expand sales,seize market position,on the other hand increase profits and improve economic efficiency of enterprises.Disadvantageously,the large amount of accounts receivable formed by this model has brought many problems and hidden dangers to enterprises.If an enterprise has poor management of accounts receivable,accounts receivable will continue to increase,and accordingly,bad debt preparation will increase,and management costs will also increase,then operating profit will decrease and capital turnover will slow down.This series of influences will inevitably involve the production and operation of the enterprise,which will bring disadvantages to the enterprise and is not conducive to the stability and sustainable development of the enterprise.On the contrary,if a large amount of accounts receivable is scientifically and reasonably managed,it will help enterprises expand their production and operation scale and increase their market share.Therefore,how to effectively manage the receivables is an important issue facing most enterprise managers.Through the research in this article,I hope to make some suggestions for improving the management of company A's accounts receivable.This article takes company A's accounts receivable management as the research theme,first of all,from the four aspects of institution setting,credit policy,credit sales approval system,collection management and reward and punishment measures,through the accounts receivable turnover rate,the age of accounts receivable,etc.The index analysis method understands the current status of company A's accounts receivable management.On this basis,it pointed out that the company A's accountsreceivable management problems: pre-preventing customer credit problems,contract management issues in the event management,customer tracking issues after the event control,etc.,resulting in the company A forming a large number of accounts receivable and Bad debts and bad debts,so there is an urgent need to find solutions.Secondly,based on the internal and external reasons of company A's accounts receivable management,it puts forward an optimization plan suitable for the company's sustainable development,and analyzes in detail the innovative ideas and improvements of each link in pre-prevention,control in the event,and management after the event method.Finally,in addition to formulating improvement plans,this article also proposes reasonable safeguards to ensure the smooth implementation of the plan.Through the above-mentioned level of research and analysis,it is finally concluded that the company A's accounts receivable management research should start with the fundamental problem,not only to pay attention to the customer's credit quality,but also to enhance the risk awareness of the accounts receivable management and improve the market competitiveness of enterprises.I hope that through the research in this article,we can provide some theoretical basis and reference for the management of company A's accounts receivable.