Research And Analysis, Air Freight Forwarding Enterprises To Strengthen Management Of Accounts Receivable In Order To Improve The Efficiency Of The Use Of Funds

The historical development of commercial economy tells us that the more developed the commercial economy, the more extensively used the commercial credit. In competitive society today, commercial credit, as a method of extending sales, plays an important role in attracting customers. But of used beyond certain limits, it will increase the "accounts receivable" and entail significant costs such as administration costs, chance costs and costs for bad debts. So enterprise should consider benefits and costs together when make decisions.In this dissertation, I give a concrete analysis of the current situation of air freight forwarding line, illustrating the current meaning of developing market share for the enterprises in this line, raising the contradictions between expansion of sales volume and shortage of circulating funds. According to the characteristics of assets, liabilities and management of the enterprise, 1 also analyze the sense of reinforcing the management of accounts receivables and efficiency of funds use towards the enterprise, discussing the theory of several kinds of internal administration of accounts receivable, the method of investment and fund-raising.Meanwhile, I combine the theory with practice. After analyzing the current management of the accounts receivable of Sinotrans air transportation development co., ltd, this article probes into the possible enhancement path of the commercial credit management and the use of every internal factors to make it meet the goals of enterprise.