Research On Quality Analysis And Control Of Receivables Of B Power Enterprises

The increasing market competition enables enterprises to expand the market,increase revenue and increase profits in a large number of commercial credit sales methods,thus resulting in the formation of accounts receivable in enterprises.Facing the current increasingly fierce market competition,the majority of enterprises to seize market share as possible,expand their sales,broaden their credit policy,to win the customer share as much as possible.However from accounts receivable credit sales model while rapid growth,but also led to enterprise receivables management costs at the same time,bad debt losses,opportunity costs rise,further eroded corporate profits,increase the management risk of the firm.The formation of account receivable is the influence of the external social credit environment,but also have their own reasonsThe purpose of writing this article is by building a effective and operable accounts receivable quality evaluation method,and the method to evaluate quality of electric power enterprises accounts receivable B situation,make the enterprise know yourself in accounts receivable management trends and the level in the industry,eventually improve the quality of enterprise assets and earnings quality,improve the comprehensive competitive power.This paper firstly puts forward the background of the research on accounts receivable,expounds the management pressure and bottleneck of the power equipment production enterprises in receivables,and puts forward the research object and the methods that need to be applied in combination with the latest management theory of receivables,so as to further study the causes and problems of the formation of receivables of B enterprises.Secondly,combined with theoretical knowledge,enterprise historical data and the data of listed companies in the same situation for B company accounts receivable quality analysis and evaluation,understand the enterprise accounts receivable management level of high and low at the same time,clear contrast with gap between peers and disadvantages,through data analysis found that their own enterprise receivables management problems and weaknesses.Then,from the perspective of the problem solving,according to previous analysis found that enterprise receivables management problems,respectively formulate detailed targeted management solution.To improve how B enterprises can manage accounts receivable effectively in credit policy and internal control.Finally,summarize the management characteristics of accounts receivable in B enterprise and draw the conclusion.This article innovation lies in the innovative business accounts receivable will be different size on a latitude evaluation,an important evaluation indexes from four recognized,in the form of expert scoring,weighted calculate the total score of quality of accounts receivable of enterprises,in order to comprehensive evaluation of enterprise accounts receivable quality level.Behind the author put forward the improvement project of accounts receivable from B enterprise actual conditions,combined with the present situation and problems of understanding,for the most realistic and effective solution.It is hoped that the research methods and conclusions of this paper can be used for reference and help in the quality evaluation of receivables in the power industry production processing enterprises.and the management and improvement of actual receivables in enterprises.