Research On Accounts Receivable Management Of S Electronics Company From The Perspective Of Credit Management

With the continuous development and progress of society,the economic market is also developing rapidly.In such an economic market,the competition between enterprises is becoming increasingly fierce,and credit sales has gradually become the most common way for enterprises to expand their sales.Credit sales is the most common form of credit sales,so accounts receivable gradually occupies an important position in the operating capital of listed enterprises in China.Accounts receivable can help listed companies to expand the market,reduce inventory goods and enhance enterprise efficiency,but once management loopholes occur,it will lead to enterprises unable to effectively recover funds,light will cause a small amount of bad debts affecting the steady development of enterprises,and heavy will lead to the breakdown of the enterprise's capital chain,bringing irreparable losses to enterprises,so the management of accounts receivable for listing.The operation and development of enterprises play a decisive role.This paper compares and analyses the data of the annual reports of listed companies S and other three listed companies in the same industry for five consecutive years,and finds out the data indicators of accounts receivable: the total amount of accounts receivable,the proportion of accounts receivable,the turnover days of accounts receivable,the age of accounts receivable,the withdrawal of bad debts,and the current status of accounts receivable of enterprises.The factors affecting the quality of accounts,such as the loss rate of bad debts,the rate of bad debts and so on,are determined by factor analysis method,and then the biggest factors affecting the enterprise's accounts receivable are determined,so as to find out the problems existing in the management of enterprise's accounts receivable,analyze the internal and external causes of these problems,and then control them in advance according to the theory of credit management,such as establishing a large number of customers' credit.According to the system,it realizes the exchange of customer information between financial personnel and sales personnel,controls in the process such as checking customer's account receivable arrears regularly,making clear the reminder and control afterwards,such as perfecting the enterprise's collection mechanism of accounts receivable due,using legal means to safeguard their legitimate rights and interests,etc.,and puts forward solutions to the specific problems of the enterprise in order to enhance s.Company accounts receivable management,reasonable purpose of credit sales.