Home Appliance Sales Company Accounts Receivable Management

Under the background of rapid economic development, the market supply and demand relations and jointly promote the business competition, the selling on credit sales form is more and more attention, at the same time, accounts receivable also arises at the historic moment. Accounts receivable if management is proper, can play a role on the development of enterprises; But if poorly managed, will also bring negative influence to the enterprise, and even affect the sustainable development of the enterprise. So this paper takes TCL company as an example, focuses on reasonable appliance company to effectively control the scale of accounts receivable, make full use of the accounts receivable financing, to alleviate the pressure of the enterprise capital demand, enhance the efficiency of using funds, it has significant meaning to improve the efficiency of the use of funds.Thesis focuses on TCL company accounts receivable management research, which is divided into five chapters: the first chapter on the whole in this paper, the paper research background, significance, content framework and the research train of thought and method, and the review of the literature of related studies; The second chapter expounds the basic concept of accounts receivable in detail, the related theory and its influence to the enterprise. Third chapter starting from the company's basic situation, analyze the present situation of the company accounts receivable management including the indicators of accounts receivable, the customer distribution situation and aging status, and expounds the company's sales policy and credit management, and on the basis of analyzing the problems existing in the company's accounts receivable and the reasons: the company's sales policy is not reasonable, weakness of credit management, accounts receivable management means backward, and the other from aspects of analysis of internal and external causes of these problems. The fourth chapter is the focus of the paper, according to the paper on the analysis of the company's accounts receivable management, put forward the corresponding optimization measures of accounts receivable management.First put forward the principles and methods of management, according to the working method of the PDCA cycle, engaged in the former, the three approaches, respectively according to the sales policy, credit management, accounts receivable management from several aspects such as innovation Suggestions: First of all, prior notice to the customer to choose, improve the credit management, to strengthen the performance security; Second, improve credit reporting, strengthen the contract management, After perfecting the collection and reconciliation, dynamic tracking, establishing factoring factoring; Finally, the optimization of the company's receivables feedback control. Through the concrete and effective measures and means, targeted to make up for the company in the sales policy, credit management, defects of the accounts receivable management, maximize the perfect home appliance sales company management of receivables.Paper based on TCL company accounts receivable management strategy optimization research, tries to comprehensively improve the quality of the company accounts receivable management work, for enterprise's accounts receivable management, especially in home appliance sales the company's accounts receivable management for reference.