Study On Accounts Receivable Management Problems And Countermeasures Of A Company

With the continuous development of today's society,more and more industries in China have gradually entered into a new era of buyer's market.In order to have a place in the fierce competition,many enterprises tend to increase and expand their own sales through the transaction mode of credit sales,and then grab a greater market share.However,if it is not effectively controlled,it may cause some enterprises to have excessive credit sales,which will result in a huge amount of receivables in the operation of some enterprises.According to the data,current assets include accounts receivable.Among many enterprises in our country,most enterprises account for more than 50% of the working capital,so all managers should attach great importance to this,because in the developed countries in the enterprise of this proportion is only about 10%.In view of this situation,we should timely control the proportion of accounts receivable in the circulating capital,and try to reduce its share to the lowest.If the proportion of accounts receivable is too large,it will cause many problems,such as the broken capital chain of the enterprise,and the inability to optimize and upgrade the products of the enterprise due to the shortage of funds.If an enterprise wants to constantly expand its market share,enhance its influence,the enterprise will continue to grow,it must be effective management of the company's accounts receivable.To sum up,how to timely recover the receivables of enterprises,ensure sufficient working capital of enterprises and reduce the risk of receivables is an important issue that companies must face in order to achieve stable and sustainable development.Accounts receivable are constantly increasing with the growing business scale of Company A and the gradual increase of its profits,which increases the cost required in the process of production and operation of the company and takes up a large number of current assets,which will lead to the longer and longer time of capital collection and reduce the utilization rate of funds.Through to the domestic and foreign enterprises accounts receivable management after the carding summed up the research results of relevant theory,thesis selecting A company in the past few years the main financial statement information and data,in-depth research and analysis of A company's accounts receivable management process and system,through the study found that the company at present,there exists A customer credit management mechanism to be perfect,weak lead to accounts receivable to recover consciousness customer account checking is not timely,collection method is not scientific,the customer credit situation is not comprehensive understanding and many other problems.This paper,by combining the whole process of A company's credit management theory,put forward concrete can implement improvement suggestions,such as making perfect the accounts receivable credit management mechanism,regularly check the accounts receivable and the usage of funds,give full play to the function of the internal supervision,make use of third party factoring companies and other litigation both means of collection,etc.,hope can through A variety of parties under the mutual combination of the method,the company will continue to improve the current problems of A Company's accounts receivable,and gradually improve the management ability and quality requirements of A Company's accounts receivable.