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Research On ZH Company's Accounts Receivable Management Problem

Posted on:2021-02-08Degree:MasterType:Thesis
Country:ChinaCandidate:S AnFull Text:PDF
GTID:2439330611996693Subject:Accounting
Abstract/Summary:PDF Full Text Request
The rapid development of the market economy,while proving the continuous progress of our economy,has also pushed the market competition among Chinese enterprises into the "white fever" stage.Under this environment,the number of customers and the number of customers in the company will be increased through credit sales transactions.Corporate sales revenue has suddenly become an important measure for market share in various industries.However,accounts receivable is like a double-edged sword.While promoting enterprises to respond to market competition,oversized accounts receivable also have many impacts on the overall development of the enterprise,and the root cause of this negative phenomenon There is a large correlation with the inadequacy of corporate receivables management capabilities.To this end,this article uses ZH company,a leading agricultural product sales company in Jilin Province,as a case study.After analyzing the account receivable scale and management status of ZH company,it is found that the company is in the management of account receivable collection,customer credit management.The monitoring mechanism and the construction of the management system found that ZH company had problems such as unclear collection subject,lack of self-control system,weak implementation of monitoring mechanism,and information management ability of accounts receivable management.After fully identifying the many problems existing in the management process of accounts receivable of ZH company,this article puts forward the following suggestions:First,in terms of collection of accounts receivable,this article recommends that ZH company adopt clear collection responsibilities and develop differentiated collection strategies as soon as possible.And other dual measures to improve;second,in terms of customer credit management,this article recommends that ZH company strengthen the credit management system by establishing a free credit control system and dynamically tracking customer dynamic double wrongs;third,the implementation of the receivables monitoring mechanism In terms of effectiveness,this article recommends that ZH company also strengthen the effectiveness of ZH's corresponding account receivables monitoring mechanism by enhancing the effectiveness of the account receivables monitoring mechanism and flexible transfer of receivables.This article recommends that ZH company establish an information management system of accounts receivable based on the actual situation of the enterprise as soon as possible.Finally,I hope that the research in this paper can contribute to the construction of theaccounts receivable management system of ZH company and the improvement of management capabilities,and provide experience for more companies mainly engaged in agricultural product sales.
Keywords/Search Tags:accounts receivable, management system, collection capacity, accounts receivable management, customer credit
PDF Full Text Request
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