A Research About HY Boiler Company Accounts Receivable Management

In order to better developent,our country small and medium-sized enterprises began to widely use commercial credit way to sales, the main way of commercial credit sales is accounts receivable. Accounts receivable exist widely in all kinds of enterprises, because it can more increase sales, increase enterprise’s assets and was welcomed by enterprises, small and medium-sized enterprises are no exception. For small and medium-sized enterprises subject to the conditions of enterprise scale, the condition of capital, if too much dependence on accounts receivable to improve sales will brings to the enterprise survival and development of a certain degree of threat, while for small and medium-sized enterprises accounts receivable management problem has become a common concern to everyone. In this paper, based on this background, the domestic small and medium-sized enterprise case HY boiler of the company’s accounts receivable management problems, to small and medium-sized enterprises to provide reference for the management of accounts receivable and the suggestion.Based on HY boiler company as an example, using the theory of credit management and risk management theory, the situation of the management of accounts receivable scale of HY boiler company, main four major customers of the customer management, accounts receivable aging management situation and the two related to accounts receivable management situation of the management of functional departments such as HY boiler company accounts receivable management present situation analysis, discovered the existence HY boiler of the company’s accounts receivable management credit line width, accounts receivable bad debts and recycling more difficult, long charge current, management responsibilities are not clear, find the problem is due to the weak link of enterprise business process control, lack of standard contract approval process, collection payment lack of effective ways and HY the boiler caused by imperfect internal control, strengthen the HY company are presented the improvement of the system of accounts receivable, accounts receivable management relevant personnel responsibility of ascension as well as the implementation of the company’s accounts receivable management process control HY boiler and so on a series of Suggestions. System main Suggestions on making the accounts receivable credit system, establish a risk assessment system, rich collection system and the method and standard contract for examination and approval system. Personnel management advice is clear staff management responsibility, strengthen the employee performance management, improve the whole quality of employees and enterprises to strengthen the cultivation of their own leadership qualities. The final control accounts receivable implementation process mainly from budget management, business process, bad debt reserve provision and formulate reasonable collection program to illustrate. After the introduction of the content, the hope can provide help for HY boiler of the company’s accounts receivable management, at the same time also can hope to other accounts receivable management of small and medium-sized enterprises to provide certain reference significance.