Research On The Management Of Accounts Receivable Of Construction Enterprises

The number of construction companies in my country has been increasing along with economic development,and a competitive market has been formed.As a typical investment-driven industry,the main driving force for the development of construction enterprises is the steady growth of the economy and the continuous development of urbanization.However,due to the impact of the global economic environment,my country’s current economic growth curve is showing a gentle upward state.The outbreak of the new crown pneumonia epidemic in 2020 will also have a certain impact on my country’s economy and intensify competition among construction companies.In order to occupy more market share,some construction companies will inevitably reduce the requirements of the bidding unit during the bidding process,and try to meet the contractual requirements of the bidding unit.This will bring more accounts receivable to the company to a certain extent.Due to the particularity of its industry,the scale of accounts receivable of construction companies is higher than that of other industries.If the amount of accounts receivable exceeds normal The standard level will have an impact on the efficiency of the company’s capital use,break the balance of the company’s capital chain,and even increase the risk of bad debts and bring losses to the company.Construction companies should attach great importance to the management of accounts receivable.Effective accounts receivable management methods will help companies reduce the scale of accounts receivable,speed up the recovery of accounts receivable,avoid the formation of bad debts,and maintain the company The financial strength to adapt to the complex and changeable competitive market is conducive to the sound development of the enterprise.This article uses the literature analysis method to read and analyze the domestic and foreign literature,lists related theories and concepts,and uses qualitative and quantitative analysis methods to analyze the current house construction and civil engineering construction categories of the 52 construction companies’ receivables management quality,To discover the current problems in the management of accounts receivable of construction companies,and analyze the reasons for the problems.From a micro perspective,the case analysis method is used to analyze the process and quality of company A’s accounts receivable management.Through the analysis results,it is found that the entire process of company A’s accounts receivable management has problems of varying degrees.After the reasons for the problems in company A’s accounts receivable management,we used relevant theories to address related issues,and put forward some optimization suggestions for the three stages of accounts receivable management before,during and after the event,and established a whole-process system for company A.Accounts receivable management system.It is hoped to play a certain role in promoting the management of accounts receivable of company A,and make the management of accounts receivable of company A more efficient and standardized.On the basis of Company A,it also put forward some suggestions for the management of accounts receivable of other construction companies,hoping to have certain reference significance for the management of accounts receivable of other construction companies.