Research On Receivables Risk Management Of DL Company

As the wave of economic globalization continues to deepen,China's market economy is developing more and more rapidly.For China in the tide of economic globalization,the domestic market has gradually deepened its integration with the international market.In this context,many companies still use high sales as their ultimate development direction.In order to increase sales revenue and seize market share,these companies will increasingly use credit sales to sell goods.For the rapid development of military-civilian integration enterprises in recent years,they have gradually become an important part of China's socialist market economy.Therefore,military-civilian integration enterprises need to explore the civilian product market and participate in market competition in the market environment.The main settlement method for converging business transactions.Excessive use of credit sales will increase the income of the company and increase the risk of receivables.The increase in the risk of receivables is likely to cause the consequences of a shortage of working capital or a break in the capital chain.In order for the military-civilian integration enterprise to develop actively and healthily and increase the value of the enterprise,the enterprise must establish a sense of risk and reasonably control the risk of accounts receivable.This article selects the special equipment manufacturing company DL Company as the research object,based on the accounts receivable and risk management related theories,and combines the research results of domestic and foreign scholars in this field,using a variety of methods to carry out accounts receivable for DL companies.Research on the identification and management of risk factors.First of all,this paper collects relevant data of DL companies and related documents of risk management by literature analysis method,and grasps the current status of DL company's accounts receivable management.They are based on the accounts receivable size,accounts receivable liquidity,and accounts receivable age Analyze the quality of the company's accounts receivable,and put forward preliminary questions on the company's accounts receivable management in combination with DL's current policies.Secondly,in view of the problems in the risk management of receivables of DL companies,expert accounts and other methods were used to qualitatively identify the receivables risk factors,and then the analytic hierarchy process was used to assign weights to the identified receivables risk factors.Based on the evaluation results,the fuzzy comprehensive evaluation method is used for scoring and ranking according to the degree of risk.Finally,according to the judged importance of the risk factors of receivables of DL companies,specific risk management strategies and specific measures are proposed for risk factors with higher risks.Based on the analysis and evaluation of the receivables risk factors of the DL company,this article focuses on the existing management issues of the company to improve the credit evaluation system before the event,strengthen the risk tracking management of the receivables during the event,and strengthen the recovery of.the receivables after the event.From the perspective of management,DL company accounts receivables risk management control countermeasures are proposed,such as suggesting that companies separate management of military and civilian products customers,establish corporate credit management departments,establish departmental accountability mechanisms,reduce the certification cycle of military products,strengthen dynamic management of accounts receivable,Measures such as improving the collection method of corporate receivables and using the high credibility of military enterprises to reasonably transfer risks.It is hoped that through this article,the research on the receivables risk management of DL companies will play a positive role in the daily management of the enterprise,and will serve as a reference for the receivables risk management of military-civilian integration enterprises.