Discussion On The Accounts Receivable Of Low Voltage Electrical Enterprises

Accounts receivable is a sum of money which is selling on credit and rendering of service. It is neither be taken up by the purchaser nor cannot create value, accounts receivable management is relate to enterprise operation. In enterprise business activities, accounts receivable management play on more and more important role. This article analyses current situation of accounts receivable management of low voltage electrical industry in business operation, raise the suggestion of accounts receivable management in terms of internal controls. Such as L company, combine the characteristics of the industry of L company and the current situation of L company, raise more suitable method of accounts receivable management, L company should establish efficient internals control institution of accounts receivable management, introduce attention when utilize accounts receivable management,it is a reference for L company and low voltage electrical industry.This article is divided into six parts, the first parts is introduction, which is focus on research background and research significance of thesis, the second parts introduce theory of internal controls, the third parts conclude current situation of accounts receivable management of Low voltage electrical industry, this part clarity the importance of accounts receivable management, the forth part present the cause of accounts receivable, the fifth part raise the suggestions and methods, the enterprise should establish internal controls of accounts receivable, the six part give an example, this article research accounts receivable management internal controls particularly, it is essential that enterprise establish internal controls of accounts receivable management, accounts receivable management of L company should include as follows: establish internal controls environment of accounts receivable management, integrity internals estimation system of accounts receivable, strengthen internal controls activity of accounts receivable, strengthen information and communication activity of accounts receivable, establish internal supervisor system of accounts receivable,the last is conclusion.The innovation of this paper integrate accounts receivable management and internal controls, design accounts receivable procedure on the aspect of internal controls, supervise accounts receivable on sales policy, in order to obtain maximization profit.