| As the fast market economic growth over twenty years,many companies choose credit sales.However,receivables will aggrandize the cost of fund possession for companies,and more fearful damages will come into being because of the formation of bad debts,which will not only impact the well progress of the company,but also may make the enterprise go bankrupt.Therefore,keeping on the optimization and refinement to the receivables is awfully important.W Company is an environmental sanitation service company.The W Company have issues as to great dimensions,long exceeding the time limit period,occupation of a large amount of working capital,and even some may have bad debt risks.This article first studied the theories of national and foreign.it made a quantitative and qualitative analysis of W Company’s actuality and the process of internal control,and built a matrix of discrimination and a membership matrix to analyze the effect of core factors.It was analyzed that the comprehensive score of W Company was 59.59,And the top five influencing factors with the lowest score and higher weight.Firstly,this paper sets up the credit evaluation model of government customers and nongovernmental customers;A credit evaluation model for government customers is set up.Secondly,the responsibilities of each department were reorganized and clarified,and different levels of collection methods were formulated according to the overdue time.Finally,a systematic internal evaluation mechanism has been set up to link the income of personnel in the operation system and marketing system with the control management effect through achievements evaluation,overdue fines,bad debt deduction risk reserves and other dimensions,realize avails sharing and venture sharing,and enhance the control awareness of relevant personnel.this paper to enhance the normalization,systematization of W Company.The efficiency of the withdrawal of funds can be continuously boosted and the bad debt rate can be cut down. |
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