Research On The Management Of Accounts Receivable In PJ Company

With the country's deep reform of the coal industry,the impact of coal imports on the impact of a fierce competition in the coal industry and other factors,China's coal industry enterprises struggling,all enterprises in order to win market share,most of the credit sales policy,Credit can give enterprises to bring a certain amount of operating income,but also to the enterprise accounts receivable brought a huge risk.As of the end of 2015,China's coal industry,the overall size of accounts receivable reached 410.4 billion yuan,compared with the end of 2014,an increase of 23.2 billion yuan.The scale of accounts receivable increased rapidly,but also makes the coal industry in the accounts receivable management of the accounts receivable difficult to recover in time,the accounts receivable bad debts,accounts receivable payback period and corporate cash flow Difficulties and other issues,if the enterprises do not strengthen the management of accounts receivable,still only focus on improving sales revenue,accounts receivable as a time bomb,at any time may endanger the business development.Therefore,this paper chooses PJ company which is representative in the coal industry as the research object.Through analyzing the accounts receivable of PJ Company in the past five years,it is found that the company's accounts receivable is very large,The rising rate of business income,so urgent need to improve the company's accounts receivable management status quo.This article has a total of six chapters.In the first chapter,it mainly explains the background and significance of the article,and summarizes the literatures on the management of accounts receivable at home and abroad,and determines the research ideas,structural framework and innovation of this paper.In the second chapter,The related theories of accounts receivable management are introduced.In the third chapter,the status of accounts receivable management of PJ is analyzed.The paper summarizes the current situation of accounts receivable in the coal industry,and explains in detail the general situation of PJ company,the sales process,the organizational structure of the enterprise,and the analysis of the relevant accounts of the company's accounts receivable in the last five years.In the fifth chapter,for the existing issues to develop a reasonable proposal to improve the PJ company accounts receivable management of the status quo;in the sixth part of the PJ company accounts receivable accounts for the reasons for the analysis;And summarizes the articles,and points out the shortcomings in the analysis process.