Diagnosis And Optimization Of Accounts Receivables Management In PQ Agricultural And Trade Companies

Accounts receivable is a very important part of the normal operation of enterprises.The amount of accounts receivable directly determines the turnover of the working capital of enterprises.The management level of accounts receivable directly determines the turnover efficiency of working capital of enterprises and directly affects the capital flow of enterprises.In small and medium-sized enterprises,working capital is even an important factor determining the survival of the enterprise,and accounts receivable is one of the important factors affecting the enterprise working capital.In the context of rapid social development,China's agricultural trade enterprises are in an important period of transformation.In the process of its development,it faces great challenges,but it is also an opportunity.In recent years,agriculture in the process of development,has gradually presented a situation of oversupply.In this context,PQ farmers has al ways regarded profit indicator as a very important target in daily management.In order to occupy a favorable position in the market and improve the comprehensive compet itiveness,enterprises implement a relatively loose credit sales policy,which is extremely easy to lead to the formation of a large number of accounts receivable.Therefore,improving the management ability of accounts receivable and improving the manageme nt method of accounts receivable play a crucial role in improving the operation of ent erprises.Based on PQ agricultural materials company as an example,this paper comprehen sively analyzing the development of the agricultural materials industry,this paper intro duces the basic situation and PQ agricultural materials enterprise accounts receivable management of the existing problems and risks,integrated enterprise internal control theory,credit theory,risk theory,and the theory of the whole process of the basic theory,through qualitative and quantitative analysis,analyze the PQ company accounts rece ivable management present situation,the optimization Suggestions and measures are put forward,the accounts receivable after the matters in advance,are sufficient to preve nt and control approaches,ensure the quality of accounts receivable,avoid bad debts,to ensure the sustainable development of enterprises.