Research Onthe Risk Measurement And Control Of Receivables Of P Coal Company

Under the policy background of the country's production capacity and supply-side reform,coal enterprises are faced with serious challenges such as the production capacity,merger and reorganization and industrial upgrading.P coal company increase sales in order to get rid of the predicament,implement the expansion of credit means to maintain the production and business operation and to maintain market share,but at the same time it makes P high coal amount of accounts receivable,subsequently brought huge risk of accounts receivable,the form for the customer credit risk with a lot of bad debt risk.How to standardize the management method of accounts receivable and implement scientific credit policy is of great strategic significance and practical significance for enterprises to maintain cash flow stability and realize the healthy development of enterprises.Accounts receivable risk from the risk of bad debts and customer credit risk,this article from the perspective of customer credit risk,the company accounts receivable management present situation has carried on the deep analysis,through P coal company for nearly five years of financial data and industry analysis,probes into the P problems existing in the coal company accounts receivable,analysis of the causes of these problems.To solve the problems existing in the P coal company accounts receivable,first of all,from the measurement of P coal company to the customer credit,selected the accounts receivable risk measurement methods,established to evaluate the customer debt paying ability and the performance index system,using the analytic hierarchy process(ahp)to construct P coal company accounts receivable risk measurement model,reference 2016 "standard of performance evaluation of enterprise" for the customer credit rating,according to the results of different customer credit rating to implement different credit policy,and to evaluate the efficiency of the different credit policy.This paper puts forward some Suggestions on the improvement of the internal management system,and optimizes the daily dynamic monitoring of accounts receivable,and strengthens the control of P coal company on the risk of receivables.