H Company Credit Sales And Accounts Receivable Management Research

In the "new normal" economic environment, along with the economic growth of China slowing down, the cost of human resources increases gradually, the excess capacity expands, and the market competition is more and more intense, companies continue to increase the proportion of credit sales, accounts receivable of mutual inter-enterprise arrears becomes normal situation, the dead and bad debts ratio between enterprises is enlarging, the normal production and operation of enterprises have been seriously affected, therefore strengthening and improving the risk management and internal controls of the modern enterprises, and enhancing the credit sales and accounts receivable management level have become the important content for enterprise management.This article focuses on the credit sales and accounts receivable management status of company H as the research object, based on the theory of credit management, through literature study and empirical analysis. In the essay, there is objective description for the credit sales, accounts receivable management status and the existing problems of company H, Meanwhile, it makes feasible recommendations for the above problems.This article consists six parts of the main content:The first part introduces the thesis research background, significance, methods and ideas; the second part presents the concepts and theoretical basis of credit and accounts receivable management, such as credit management theory. The third part makes objective statement of the credit and accounts receivables management status of H Company in terms of organizational structure and sales data. The fourth part analyzes H's credit and accounts receivables management problems and the existence reasons. The fifth part proposes improvement suggestion about H's credit and account receivables management for the raised issues in the fourth part. The sixth part makes summary of the full text.