Research On The Management And Control Of Company A's Accounts Receivable

Accounts Receivable(AR)is refers to the enterprise for selling goods,providing labor services,should be to purchase or accept labor units,including the enterprises in selling goods or provide services to the money charged by the debtor.Since China's reform and opening up,we gradually from the planned economy into market economy.A commodity business relation between the enterprises has been changed,followed by various accounts payables amount and use frequency growth.Give customers a term of credit,is the effective means to achieve sales goals,actively explore the market,arouse the enthusiasm of the customers.At the same time,also with the payment for goods is difficult to recycle,AR is too long,the risk of bad debt.Credit and AR management is not only the need of market economy,is also one of the driving force for the development of the enterprise.AR management is one of the core content of modern enterprise management,but also enterprises maintain competitive advantage in a market economy environment and the essential condition of sustainable development.With the expansion of domestic companies sell on credit,AR quality serious influence the enterprise benefit and cash flow,AR management increasingly become an important task to improve enterprise management.This thesis adopts literature research,quantitative analysis,descriptive study method,comparative method and other research methods,widely collect involved in fast moving consumer goods industry management theory and the theory of big data,and the theory of financial management aspects of the literature,the author in the enterprise financial statements as the main data source,according to a mathematical way processing,enterprise credit results.By describing the sales oriented enterprise overall characteristics or accounts receivable function,also is to describe the characteristics of the market or function.The concept of accounts receivable characteristics,determine the enterprise marketing behavior and the connection between the credit management levels.The thesis first part introduces the research background,purpose and meaning.The second part introduced the basis of the AR and credit control theory,the causes of AR,AR impact on enterprises and strengthen the credit management of AR significance;The third part of A company's AR management to the present situation;The fourth part of A company's AR management deficiencies put forward the improvement scheme design;The fifth part puts forward the safeguard measures;The sixth part made a summary of entire paper,this thesis expounds the deficiency and prospect of them.