Research On Account Receivable Management Of L Company

The project supervision is a professional service activity that the supervision unit replaces the construction unit to monitor the construction of the contractor.Since 1988,the pilot project supervision system has been carried out in China.After nearly 30 years of development,The engineering supervision industry has formed a healthy upward momentum,which attracts more participants and brings more fierce competition for the industry.At the same time,with the diversified development of the market,the market demand for engineering supervision enterprises is also increasingly diversified.In order to adapt to the development of China's engineering supervision enterprises,they are seeking transformation and expanding their market share.Such demands put forward higher requirements for their own capital operation,which requires enterprises to keep the good operation of capital.However,due to the fact that the payment node of supervision fee of engineering supervision enterprises usually runs through the whole process of engineering projects,with a long cycle,most engineering supervision enterprises are helpless to advance funds for continuous projects.At the same time,each enterprise does not pay attention to the non-standard management of its own accounts receivable,and the capital operation and sustainable development of most enterprises are not very good.The L company selected in this paper is a medium-sized enterprise engaged in construction engineering supervision.In the fierce competition,in order to seek to develop and undertake more business and projects,it adopts loose credit policy,resulting in the growing scale of accounts receivable.The company often advances capital in the process of the project,and the capital situation and sustainable operation ability are seriously affected.In this paper,L company first carried out a large number of comprehensive data collection,grasp the current situation of its accounts receivable management,and use data analysis method to calculate and analyze its accounts receivable quality related indicators.Then using the method of questionnaire,through the way of sending questionnaires to the internal employees of L company,we can know more about the specific problems of the company's accounts receivable management,combine the questionnaire survey with the field survey,analyze the three aspects before,during and after the event,and conclude that 1 company currently has the problems of imperfect organizational structure,unclear Department rights and responsibilities,and irregular credit management.At last,the paper designs the improvement plan of accounts receivable management for L company,and puts forward four safeguard measures.Through the analysis and evaluation of L company's accounts receivable,a set of accounts receivable management system with importance,effectiveness and feasibility is established to optimize L company's accounts receivable,improve the capital operation of the enterprise,help L company in the transformation and development period to develop steadily and healthily,and provide some reference for small and medium-sized enterprises in the engineering supervision industry.