Research on Accounts Receivable Management and Control Method
|School||Beijing Jiaotong University|
|Keywords||accounts receivable accounts receivable management receivable control|
Along with market competition is intense, credit sales also gradually become enterprise expanding the market, increasing revenue and profit of a commonly used method. Between enterprise’s credit sales is more and more frequent, strengthen the management of account receivable already to become the enterprise of current asset management is an important content. Because the market economy startting evening, credit foundation is weak, the credit system is imperfect, and risk awareness is not very strong.Some enterprises lack of credit management science, blind result to customer credit account receivable, too bad, high risk loss, make profits and cash flow imbalance, the capital turnover mess up, and elimination in the competition. High accounts receivable and will give the production and operation of enterprises bring bad effects, even hampering the normal operation and development of enterprises. Therefore, strengthening receivables management and control method for enterprise to reduce the risk of account receivable is very important. This topic research significance lies in:first, in combination with the actual situations and explore now for enterprise’s need for development accounts receivable management modes and methods. Secondly, according to the China petrochemical S branch for cases. Explain how to manage and control accounts receivable, to reduce the risk of receivables, make the accounts receivable maximum benefit the most advantageous for the development of enterprises. In this paper, the existing research results at home and abroad, the paper accounts receivable management and control theory, explain accounts receivable the problems existing in the management, and how to control accounts receivable, each link before and analyzed in afterwards.