A Cosmetics Company Accounts Receivable Management Research

With the continuous development of economy,under the modern market economy environment,enterprises generally use credit sales to enhance the competitiveness of enterprises,expand sales,improve market share,reduce inventory costs.However,due to the large increase in accounts receivable brought about by credit,but also bring some negative benefits to enterprises.For example:accounts receivable cycle is too long,the flow of funds are occupied by a large number of problems,and even affect the company's cash flow and normal business activities,increase the financial risk of the enterprise.A cosmetics company is a joint venture more branches of the cosmetics company,with the continuous development of society,foreign cosmetics brands continue to enter the domestic market,the domestic cosmetics brand A new force suddenly rises.,increasingly fierce competition.In such a big environment,a cosmetics company's credit policy has been relaxed,such a result is bound to lead to the risk of accounts receivable will become larger.At present,the management of accounts receivable has become an important issue in the development of A cosmetics company.This article from the domestic and foreign research status of accounts receivable,accounts receivable on the significance of business management and accounts receivable risk management,etc.And targeted to the credit policy research and analysis,the credit management and accounts receivable management and effective combination,to strengthen the credit management,avoid the risk of accounts receivable in-depth analysis,establish the advance credit evaluation system,build customer files and dynamic things after collection system,discusses the cosmetics company shall the improvement scheme of the management of accounts receivable.In this paper,through in-depth research,put forward some improvement scheme of a cosmetics company accounts receivable,but by the knowledge,experience and capacity limitations,the article certainly there are many shortcomings and problems,the study also has some limitations.Hope can with their own standards,improve the level of analysis and solve problems,and put forward suggestions for the rapid development of enterprises.