Qiuran Rice Industry Accounts Receivable Management Research

In recent years,with the agricultural departments at all levels resolutely and conscientiously implementing the decision-making arrangements of the Party Central Committee and the State Council on promoting the development of small and medium-sized agricultural enterprises,actively taking effective measures,intensifying efforts,and continuously improving the professionalization ability of existing small and medium-sized agricultural enterprises.The ability and level of professional development of agricultural SMEs has been significantly improved,and competition among enterprises has also been intensified.In order to occupy market share faster,SMEs have adopted credit sales to develop customers,but the problem of accounts receivable has not been paid enough attention,resulting in frequent bad debts of enterprises,which makes the company's capital turnover gradually get into trouble.The sustainable development of enterprises is very unfavorable.Therefore,research on accounts receivable management is very urgent.Based on the credit management theory and risk management theory of accounts receivable management,this paper analyzes the horizontal and vertical aspects of Heilongjiang Qiuran Rice Industry Co,Ltd,and collects it in the classification of listed companies announced by the CSRC during horizontal analysis.The financial data of the ten enterprises in the agricultural product manufacturing industry,the industry average value was calculated and compared,and then the aging and customers were analyzed.In the vertical analysis,the gray correlation analysis method was used to calculate the Qiuran rice industry in recent years.The overall indicators of accounts receivable,more in-depth identification of the factors that have a greater impact on the accounts receivable of Qiuran Rice.Through analysis,Qiuoli Rice has problems in credit management and risk management,such as the backward management system of accounts receivable,the excessively broad credit standards,the negative collection policies and the long ageing.According to the management process of accounts receivable,the corresponding countermeasures are proposed from the aspects of improving the management system,credit policy and collection policy,that is,setting up an independent credit management department,establishing reasonable credit standards,and strengthening the collection of receivables,and strengthening the ageing.Tracking analysis.Through the above research,the account management system of Heilongjiang Qiuran Rice Industry Co.Ltd.has been revised and improved,helping Qiuran Rice industry to carry out a relatively standardized management system planning,ensuring that the company is expanding its market share while not It is plagued by the problem of capital circulation and enhances the company's ability to compete and develop sustainably.At the same time,it also has certain reference significance for small and medium-sized agricultural enterprises of the same type.