The Research On Accounts Receivable Management Diagnostic Of H Company

With the rapid development of economy and the increasingly intense competitionbetween enterprises，People pay more and more attention to credit sales way, moreand more enterprises realize receivable management for the long-term development ofthe enterprise strategy and the importance of sustainable business，and gradually tostrengthen the management of accounts receivable. However, credit and accountsreceivable management job complexity to the difficulty of the job. Thus, In theenterprise management practice, enterprise receivables management cost, risk andcapital takes up problems increasingly underlines, which seriously affecting the safetyof enterprise management and profitability, accounts receivable managementimproper or even cause of enterprise financial crisis. Accounts receivablemanagement need timely to develop the diagnosis, which can promptly foundaccounts receivable management system problems, It is of great significant to.promote the accounts receivable management level of and accounts receivablemanagement performance. The research results of the domestic and foreign relevanthave big shortfall, difficult to well support accounts receivable management diagnosispractice work development。In view of this, this article take normative research andempirical research (case studies) combination of research methods, to H company asan example, begin to accounts receivable management mode and method of diagnosisof exploration.On the related field of the basis of results, this paper found that the existingaccounts receivable management diagnosis existence "financial about financial","financial and business separation","accounts receivable management andmanagement performance does not match" etc, from the performance decision processAngle of view launches diagnosis point of view.，this paper put forward the concept ofintegration in the financial business。 Based on this, this paper clear up the accountsreceivable management performance decision mechanism, exploring the accountsreceivable management diagnosis the basic ideas and content framework, and specificconstruct has operational accounts receivable management contents and the methodsof diagnosis system，and put model specific application to H company accountsreceivable management diagnosis. According to H company, this paper, from the accounts receivable management performance, accounts receivable managementfunction, and the accounts receivable management diagnosis function and companystrategic orientation scientifically diagnosis analysis. The diagnosis found, thecompany of H developed rapidly in recent years, in order to adapt to the needs of thedevelopment of the enterprise, H company constantly improve the accounts receivablemanagement, but in the accounts receivable management there are still is reducedthat performance is reduced, and the management is not sound, internal control is notsound, and other important questions. And in the light of accounts receivablemanagement of the existence of the problem puts forward corresponding Suggestionsfor improvement.In this paper, the accounts receivable management mechanism and system ofdiagnosis exploration and construction work, is based on the accounts receivablemanagement decision mechanism analysis of the performance of relevant financialtheory, and on the basis of comprehensive application, so the study results have strongscientific, practical, which can for enterprise managers diagnosis accounts receivablemanagement to provide reliable mode and method of using for reference. This papernot only from the point of view of diagnosis rich accounts receivable managementtheory, providing enterprise receivables management theory support of diagnosis,increasing the service efficiency of funds, reduce financial risk, for enterprisediagnose accounts receivable management theory and method support provide ills, butalso from the point of view of diagnosis rich the management of accounts receivabletheory research, for enterprise receivables management to provide comprehensivesystem management diagnosis method for enterprises to improve management ofaccounts receivable to provide ideas and methods support.