The Research On Risk Prevention And Management Of Accounts Receivable In Resort Hotel Industry

In recent years,the national income and national consumption demand in China improve continuously,which leads to the increasing importance of spiritual life and health level.At the same time,all kinds of resort hotels spring up.Because of the growing pressure in the industry,the resort hotels have begun to use a large amount of credit as a marketing tool imitating the example of other industries.It brings a lot of accounts receivable.Accounts receivable influence the development of the resort hotel industry profoundly as a double-edged sword.On one hand,it expands market share and improves the hotel's competitiveness and influence,but on the other hand,It results in the decrease of the hotel's cash flow,and increases the hotel's bad debt cost,management cost,opportunity cost and financing cost,which restricts the healthy and sustainable development of the industry.So how to manage accounts receivable effectively and scientifically is a problem must to be solved in the resort hotel industry.The main purpose of this study is how to effectively guard against and manage the risks of accounts receivable in the resort hotel industry,so as to make the hotel benefit maximization.This paper uses literature analysis,field survey method,interview method synthetically and data analysis,and takes H hotel as research object of the accounts receivable risk prevention and management.Firstly,it introduces the accounts receivable management research status at home and abroad.Then it introduces the theory knowledge of accounts receivable and puts forward the methods can be taked in the management of accounts receivable according to the characteristics of management and the characteristics of accounts receivable in resort hotel industry.Then,the paper focuses on H hotel accounts receivable management status and causes of problems,and puts forward some improved suggestions by analyzing the existed problems of accounts receivable.The suggestions include prevention,control and remedy.At the end,it summarizes the content,draws the conclusion and some limitations of the paper is touched.