Research On The Management Of Accounts Receivable Of M Electrical Manufacturing Enterprises

With the continuous development of economic globalization,especially the formation of a buyer's market,competition is becoming increasingly fierce.Many household electrical appliance enterprises between enterprises to enhance market competitiveness,expand market share at the same time,credit sale has become an important trade mode between enterprises.It has produced a large number of accounts receivable and accounts receivable in management in the process of the poor management,bad debt losses serious phenomenon.Therefore,enterprises need to develop a complete set of accounts receivable management system,improve the level of accounts receivable management,so as to improve the enterprise funds use efficiency and operation ability.Improve the management of accounts receivable is conducive to enterprises to improve their working capital internal structure.To maintain customer relationship,it is important to improve the flow efficiency of cash flow,to promote the healthy development of enterprises.From the overall situation of the appliance industry to understand,highly competitive characteristics of home appliance industry is the fundamental reason of the accounts receivable generated.With M appliance manufacturing enterprises as an example,through the introduction of the basic situation of M company,M analysis of enterprises should increase accounts receivable,aging of accounts receivable,accounts receivable turnover times,the because the M enterprise accounts receivable is not scientific and effective management,resulting in accounts receivable in the current assets ratio is too large,aged longer,turnover is low,the problem of bad debt losses larger.After analysis the indicators of accounts receivable in M enterprises,according to the 3+1 credit management mode,from the management of accounts receivable in advance that thing,after the three stage of the M enterprise receivables management has been improved.Including the perfect pre credit evaluation mechanism,credit guarantee mechanism should be receivable in something after the accounts receivable collection,should establish an independent Accounts receivable management departments,as well as to promote factoring accounts receivable and pledge business.Hope through the M enterprise's accounts receivable management put forward countermeasures,can improve the M enterprise accounts receivable management level...