| At present,in order to increase sales,increase profits,reduce inventory,and increase competitiveness,companies usually sell products on credit to customers and wait for a period of time before recovering the payment.Due to WL company’s unique corporate culture,industry background,and profit model,it is destined that the management of its accounts receivable is different from traditional industries such as industry and manufacturing.The greater resistance and negative impact also increased the risk of internal control of WL Company.In this context,this paper uses a combination of literature review method and case study method to study the construction of WL company’s accounts receivable management system.This article first introduces the basic situation of WL Company and the current status of accounts receivable management,analyzes the problems existing in WL company’s accounts receivable management,including the defects of WL company’s organizational structure,inadequate processes,and the financial system.Inadequate rigor,insufficient clarity of employee incentives and rewards and punishment systems,inadequate accountability mechanisms,etc.,and found problems and reasons in account receivables management,including scattered sources of main business income,small amounts,and large data volume,account receivables did not match write-offs in a timely manner.On this basis,the principles and ideas for the construction of the accounts receivable management system were determined,and the contents of the accounts receivable management system based on the "financial,business,and management rings" were described in detail,including organizational structure,management processes,Financial system,internal control process,etc.,involve the management of accounts receivable before,during and after the event.On this basis,the detailed contents of the implementation guarantee system of accounts receivable are described from the aspects of organizational structure,personnel,and management system.Finally,the effect of implementing the accounts receivable management system is introduced.The construction mode of the accounts receivable management system involved in this article can provide a reference for the company’s accounts receivable management. |
