Research On The Management Of Accounts Receivable In Liaoning CD Steel Trade Company

With the rapid development of market economy, the competition between enterprises is fierce, more and more enterprises adopt the way of credit sale to seize market share. With the constant growth of sales revenue, enterprise should be accounts receivable is increasing, as a direct result of enterprise while increasing the book sales and profits, but a large number of accounts receivable funds occupied. Subject to the credit system of our country is imperfect, and other factors, China's enterprises accounts receivable overdue ratio even as high as 60%, which leads to ineffective capital turnover. Therefore, to strengthen the management of accounts receivable is particularly important.Liaoning CD steel trade Co., Ltd. since its inception in 2004, through to the real goods trade development, in the upstream expand resources, in the lower reaches of the sales to determine the process, rapid growth in sales, become well-known enterprises in the northeast area of iron and steel industry and trade. But in the increasingly fierce market competition environment, how to deal with the risk of bad debts caused by credit sales, has become the focus of the management of Liaoning CD iron and steel trade Co., ltd.. Based on this, this paper to Liaoning CD steel trade Co., Ltd as the research object, based on accounts receivable management, the basic theory and methods of stress management accounts receivable, expounds the accounts receivable management, the concept, characteristics and management methods, and through the course of development of Liaoning CD steel trade Co., Ltd., organizational structure and existing should be accounts receivable management and the company currently accounts receivable research and analysis, Found that the company in the management of accounts receivable. There should be accounts receivable overdue accounts for a larger proportion, collection should be accounts receivable lack effective means, lack of scientific should be accounts receivable management, internal control mechanism, and to participate in accounts receivable management, the relevant departments of the responsibility is not clear. Finally, this paper puts forward the countermeasures to improve the current situation.By the Liaoning CD steel trade Co., Ltd. should accounts receivable management, countermeasures and suggestions of improvement, not only can for the company develop new stage of accounts receivable management system, to other rail transportation equipment manufacturing, iron and steel trade enterprises, the development also has certain reference significance.