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SF Company Accounts Receivable Management Research

Posted on:2020-05-24Degree:MasterType:Thesis
Country:ChinaCandidate:Y RenFull Text:PDF
GTID:2439330572983475Subject:Accounting
Abstract/Summary:PDF Full Text Request
Today,with the rapid development of global economic integration,with the large-scale release of policies and institutional dividends,China's express delivery business has maintained rapid growth,and the internal commercial competition in the express delivery industry has intensified.In this challenging background,the economic market has gradually changed from the original seller's market to the buyer's market,it is not enough for express delivery companies to stand out in this fierce market competition with perfect marketing strategies,price advantages,and perfect after-sales services.It is also necessary to strategically adopt a credit sales method based on commercial credit to maintain the original market share or even expand the market share.However,the adoption of credit sales wilI cause a substantial increase in the accounts receivable of enterprises,which will bring certain financial risks to the healthy development of enterprises.This paper takes SF as the research object,referring to the research results of outstanding scholars at home and abroad on account receivable management,and combines qualitative research with quantitative research to analyze the account receivable management of SF.Firstly,this paper introduces the settings of the relevant departments of accounts receivable management in SF Company,the relevant processes of accounts receivable management and the credit management situation,based on the balance sheet and income statement method to calculate the company's operating income growth rate,accounts receivable growth rate,interest expense growth rate and liquidity loan growth rate,the quality of SF company's accounts receivable is analyzed,combined with the analysis of the company's accounts receivable turnover rate,age analysis and customer analysis,etc.,find out the problems of the quality of SF company's accounts receivable;Secondly,according to various problems existing in the company's accounts receivable,combine the business process and credit management status of accounts receivable management,In-depth analysis of the problems existing in the management of SF company's accounts receivable from four aspects:organizational structure setting,information system,assessment mechanism,and internal risk control,and analyze the causes of the combination with the outside of the industry;Finally,it integrates credit policy theory,risk management theory and safety management theory,from the four aspects of the optimization of the organization structure,the improvement of the accounts receivable information system,the improvement of the assessment mechanism of accounts receivable and the strengthening of the internal risk control of accounts receivable,this paper puts forward the Countermeasures for improving the management of accounts receivable in order to realize the effective avoidance of the risks of accounts receivable in SF Company and improve the management level of accounts receivable.
Keywords/Search Tags:Accounts receivable, Credit management, Internal risk control
PDF Full Text Request
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