Research On Company A's Accounts Receivable Management Based On Risk Orientation

In recent years,the instrument and meter industry develops in full swing,and the market competition is extremely fierce.Many companies use instalment payment or credit sales way to product sell on credit to customers to improve sales,but also leads to high enterprise total accounts receivable,thus forming a large number of bad loans,for manufacturing enterprise,accounts receivable about enterprise's cash flow,therefore,it is very important to accounts receivable management.Company A is a small enterprise engaged in environmental protection equipment manufacturing.Due to its late establishment,company A adopts aggressive sales model and relatively loose credit policies in order to open the market,resulting in the annual increase in the total amount of accounts receivable.On the other hand,company A also has many loopholes in accounts receivable management,which may lead to company A's cash flow difficulties.Based on company A as the research object,this paper adopts literature research and case analysis,combined with 2015-2018 financial data and accounts receivable management policy,quality performance and management status analysis of accounts receivable,accounts receivable management of company A's specific questions,and the integrated use of analytic hierarchy process(ahp)and fuzzy evaluation method to evaluate the accounts receivable risk,score and ranking of each type of risk,to strengthen the management of accounts receivable risk priority.Through analysis and evaluation of company A's accounts receivable risk,found in the process of accounts receivable management did not focus on company A management stages,each stage the internal and no key management,this article suggested to provide A good environment,the basis of company A's accounts receivable management process can be divided into beforehand,matter and afterwards three stages,including advance stage is the core stage,and each stage has different management focus,and then put forward the safeguard measures to ensure the effective management process operation,in an attempt to maximize the value of company A to achieve goals.The case study in this paper aims to optimize the management level of company A's accounts receivable,improve the enterprise's risk awareness,and then provide some reference for other companies facing similar management problems.