Accounts Receivable Study Based On Credit Management For Company A

With the intense competition in the international market, Global trade competition has further increased.Especially in recent years, the appreciation of the RMB to domestic trade enterprises stood in the teeth of the storm, how to deal with the pressure of competition both at home and abroad is very important.In such a competitive environment, in order to further expand market share, maintaining the competitiveness of their products, increase sales, credit has become an important tool.However, domestic enterprises how to avoid credit risk of systemic concept is very weak, leading to a series of hidden dangers.Accounts receivable quality is too low, taking up too much liquidity, allowing companies to cash flow difficulties, affecting the daily production and business activities of enterprises, serious and even lead to bankruptcy.In order to ensure comprehensive and sustained and healthy development of enterprises, has become an important and urgent as the theoretical basis of credit management, improve credit management system, strengthen credit management awareness, establish a credit management system in the enterprise accounts receivable control.First, the theory involving credit management and accounts receivable are summarized classification system,regard A business enterprise as the research object, through the A trading business nearly three years of accounts receivable analyzed in detail, pointing out its problems.A trade for the current situation of poor credit management, developed in line with the actual situation of the enterprise A trade credit management, evaluate their entire credit process, analysis and management.A trade enterprises in receivables for the full control of a customer credit evaluation, using quantitative and qualitative model evaluation method of combining;Credit approval process design, sales method is selected as the method to determine the amount of credit customers;In the design of the regulatory process receivables, DSO indicators analyzed firstly the number of days the average sales customer receivables, customer receivables tracking, investigation, evaluation and management;In the overdue process design calls for different types of overdue receivables different ways to recover money.Eventually formed the receivables based credit management control program, and designed a series of safeguards for the program implementation escort.