Research On The Management Of Accounts Receivable In Telecommunication Industry

Alongwith the market economy in-depth development, transformation of telecommunications industry from monopoly management to market competition, China Mobile, China Telecom, China Unicom, the three basic communications operators to become a horizontal competitor, from the distinctive differences of marketing to the whole business of nowadays, the market competition is more intense. Operators in the telecommunications tariff reduced at the same time, the customer network audit is more and more rigorous, resulting in a large number of accounts receivable. As a capital and technology intensive enterprise, the telecommunications technology is developing and updating rapidly, which needs a lot of money to renew and maintain the equipment, develop new technology and pay the artificial salary. Therefore, how to effectively manage and control the accounts receivable, and better safeguard the safety of working capital, has become a problem which needs to be solved urgently at present.This paper analyzes the China Telecom under the provincial G company accounts receivable data, combined with the telecommunications industry, the three major telecom operators accounts receivable status, points out that G company accounts receivable in the prior control, process control and post control problems. The whole process of the credit management model as a guide, this paper puts forward some specific and feasible suggestions on the improvement of the management work of G company's accounts receivable. In setting up the credit management department, making the user credit evaluation model and improving the internal control system, this paper puts forward the detailed operation plan. It has a very important significance to reduce the cost of enterprise management and improve the market competitiveness of G company, and it also has some reference for the management of the accounts receivable of telecom enterprises.