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Research On Receivables Risk Control Of H Feed Company

Posted on:2021-04-02Degree:MasterType:Thesis
Country:ChinaCandidate:X X WangFull Text:PDF
GTID:2439330602480471Subject:Accounting
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Account receivables,as an important current asset of an enterprise,control the risks of account receivables to a safe range.Whether they can be efficiently recovered directly affects the cash flow and final profit of the enterprise.Generally speaking,the risk of the company's account receivable risk control is mainly caused by two aspects: the external credit dealer's own repayment risk and the company's own account receivable risk management.The repayment risk of external credit sellers is reflected in a limited number,there are many companies in the feed industry,and there is great competition;in addition,the credit sellers themselves have great repayment pressure and high financial risks.This “unequality” in quantity and quality makes credit dealers have absolute say.Many credit sellers are accustomed to take the goods first and then pay,so it is difficult to pay the accounts in time.As far as the company's own account receivable risk management is concerned,it is mainly because the company itself wants to seize the market share of feed through credit sales and expand sales.However,due to the imperfect credit policy of the account receivable,the risk of account receivable increases.Analyze the source of accounts receivable risk,and take corresponding solutions in time to minimize the possibility of the risk and the destructiveness of the risk,which is conducive to promoting the smooth recovery of enterprise receivables.H Feed Company is an upstream leading enterprise in the local feed industry in Lintong.I worked in an internship in the financial department of H Feed Company and learned through the field survey questionnaire that the main risk factors are concentrated in the external credit dealers' own risks.Therefore,the risk control of the accounts receivable of H Feed Company needs to be mainly from the perspective of external credit dealers,supplemented by the improvement of the credit account system as the research object.In terms of thinking: first analyze the operation status of H Feed Company,then analyze the current status of receivables management and the quality status of receivables from both qualitative and quantitative aspects,and on this basis,analyze the problems and risks of receivables risk control Cause Analysis.Secondly,through field surveys,it is concluded that H feed company's accounts receivable risk source is mainly the external credit dealer's repayment risk.The least typical square method is applied to the most typical credit dealer of H feed company.Identify and evaluate the risks of the supplier.Based on the problems and causes of H feed company's account receivable risk control,according to the idea of overall risk control of account receivable risk control,combined with the research of H feed company's financial data related to account receivable over the years,the largest and best The model of the scale of credit management,and according to the principle of account receivable risk control,the three-step control plan of H feed company's account receivable risk control is designed before,during and after the incident.With a view to further improving the risk control level of H feed company's accounts receivable.Finally,summarize the key research results in the conclusion of the article,and at the same time put forward the deficiencies of this article,hoping to give H feed companies and companies in the same industry some reference in the risk control of accounts receivable and solve some practical problems.
Keywords/Search Tags:accounts receivable, risk control, risk identification, credit management
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