Study On A Company Accounts Receivable Management

In modern market economy, companies apply sales on credit as the means to enhance competitiveness, raise market share, and grow sales volume, which results in the birth of accounts receivable. Although the way realizes boosting sales, shooting up market share, and reducing inventory, at the same time it also brings about side effects such as too long DSO,occupation of current cash, huge impact on working capital turnover and normal operation, as well as financial risks increase. Consequently how to scientifically manage accounts receivable becomes one of the key topics of modern enterprise financial management.A is a company in the process of scale, group oriented transition in private high-tech companies, and it’s management of accounts receivable has become an important obstacle to the development of the current transformation. The paper takes A company as example,analyzes in depth why accounts receivable will go bad with reference to some domestic and overseas receivables through AR management system. Chapter 1 introduces AR management research development of home and abroad, indicating current AR management direction.Chapter 2 introduces the accounts receivable management theory and analysis tools. Chapter3 establishes A company accounts receivable management, problem analysis model, and the A company accounts receivable management problems are analyzed. Chapter 4 is the main part. Based on accounts receivable management problems of A company are analyzed, the AR management system is built up internally. At the end, some limitations of the paper and direction of further study are touched.