Research On Accounts Receivable Risk Management Of S Cmpany

Due to the rapid development of the global economy,the intensity of market competition will increase.In fierce market competition,credit sales plays an extremely important role.Competitive pressure and industry practices lead companies to provide goods or services to customers on credit,which may pose account receivable risks.This behavior will lead to the enterprise being unable to make full use of funds,making the enterprise cash flow turnover ability is significantly reduced,the anti-risk ability is also greatly weakened,so that the business development of the enterprise is seriously restricted.Therefore,it is of great significance for enterprises to scientifically and effectively control their accounts receivable risks,improve their ability to resist risks and promote sustainable development.As a hightech enterprise providing technical services,S Company implements a relatively loose credit policy and lowers the threshold to attract more customers.With the increase of operating income,the scale of accounts receivable has also increased significantly,which is accompanied by a large number of overdue accounts receivable and a sharp increase in bad debts.At the same time,the lack of accounts receivable management mechanism also leads to the increase of accounts receivable risk.This paper starts from the related theories of accounts receivable risk management,on this basis,the use of literature research,case study,ratio analysis,qualitative and quantitative analysis method,according to the status information of enterprise accounts receivable,the risk of enterprise accounts receivable is identified and analyzed,and the risk of accounts receivable is managed.According to the current situation of the risk management of accounts receivable,this paper analyzes the problems existing in the risk management of accounts receivable.Secondly,based on analytic hierarchy process and fuzzy evaluation method,the risk evaluation system of accounts receivable is established,the risk of accounts receivable is evaluated,and the risk level of enterprise accounts receivable is determined.Finally,some reasonable accounts receivable risk management countermeasures are put forward to ensure the smooth progress of various accounts receivable risk management work of S Company.The aim of this thesis is to objectively and thoroughly understand the available risks of current accounts by examining the risk management of S-company accounts.By clearing the receivables account risk management system,we can take appropriate countermeasures to reduce the risk of non-performing loans as quickly as possible.Accelerate debt recovery and improve capital efficiency.When issuing instructions on the business and receivables of Company S,it may theoretically also refer to companies and other counterparties.