Research On Risk Measurement And Control Of Accounts Receivable In S Company

Under the worrying credit situation in our country,in order to occupy a place in the market and have more customers,enterprises have to adopt the credit selling strategy of "first market before profit",which causes the default of accounts receivable of enterprises to become more and more serious in the long run.The difficulty of returning money has become the primary problem that hinders the development of the enterprise.A long-delayed enterprise,once the formation of a series of bad debts,will inevitably bring serious capital turnover problems to the enterprise.The risk of account receivable caused by credit sale is not negligible,many enterprises suffer from it,and S Company also faces bad debts and potential bad debts crisis.Enterprises should raise the consciousness of risk Management and strengthen the risk of accounts Receivable Management,this is also the S company needs to be renovated.In this paper,S Company is selected as the actual research object,literature method is used to collect the literature on related issues,combined with case analysis,on the basis of theoretical research,the S Company is empirically analyzed,and the current situation of accounts receivable risk control in S Company is analyzed,and the current situation of accounts receivable risk control in S Company is analyzed.The risk of accounts receivable and the problems existing in the risk control of accounts receivable of S Company,in order to prove whether it is necessary to control the risk of accounts receivable of JF Company.Then it analyzes the risk factors that affect the accounts receivable of S Company,and then uses AHP to further analyze each kind of risk factors,quantifies the weight of each kind of risk factors,and accounts receivable for S Company,and then adopts AHP to further analyze each kind of risk factors,quantifies the weight of each kind of risk factors and accounts receivable for S Company.The risk is measured,and the measurement results are evaluated,and the risk level of S Company accounts receivable is obtained.The research results show that the accounts receivable of S Company belongs to high risk level,and the order of risk factors of S Company accounts receivable is customer credit management risk factor,internal management risk factor and collection management risk factor,.External environmental risk factors.Therefore,combined with the actual situation of S Company,the risk factors of S Company were controlled before and in the event.Pre-controlincludes optimizing the organizational structure of accounts receivable management,perfecting customer credit files,scientifically measuring customer credit risk,formulating reasonable credit policies,strengthening the approval process of company credit sales,strengthening contract management and strengthening correspondence.Day-to-day monitoring of accounts receivable;post-event control includes standardizing collection procedures,strengthening the implementation of collection work,and perfecting the performance appraisal system.