Research On Performance Evaluation Of Coal Enterprise Account Receivable Management

Our country's coal production ranks first in the world.Statistics in 2020 show that coal raw production exceeds 3.8 billion tons,reaching 3.84 billion tons.Compared with the huge coal production,the coal demand is seriously insufficient,and the problem of overcapacity is prominent.In order to seize market share and make profits,coal companies are competing to provide customers with credit policies,that is,to settle accounts on credit.On the one hand,the honour adopt is a major means to raise sales income in the sharp bazaar competition;on the other hand,with the rapid increase in the frequency of use of the credit sales policy,the proportion of accounts receivable in assets is increasing day by day,and risk control is becoming more and more important.Therefore,how to hold a beneficial position in the sharp bazaar competition is the final aspiration for every business,and valid administration of accounts receivable has turn into the goal of business administration.Carry out performance evaluation cross the administration of accounts receivable,seek the vulnerable links in administration,enhance the administration of accounts receivable,and push forward the valid operation of the business.This paper explores the administration of accounts receivable of coal business.According to the summary of the research fructify,link with connect principles,applying standardized analysis means,relying on the research conclusion of posing problems-analyzing problems-settling problems,it indicates that the administration of accounts receivable of coal business is in progress.Exist: Accounts receivable divines a grest proportion of operating revenue,long overdue time,backward administration ideas,unclear analysis of division of labor,and incomplete performance appraisal means.For the seak of comprehensively assess the administration impact of accounts receivable,firstly,through a large number of literature research united with the actual condition of accounts receivable administration of coal business,the literature analysis mean is used to extract the performance evaluation indicators of accounts receivable administration,and secondly,the factor analysis mean is used to assess the show of accounts receivable administration.The norms are categorized,finally,an concrete analysis is in progress,the estimation indicators are screened applying the analytic hierarchy course,and the DEA is used for efficiency analysis.Taking Jizhong Energy's 12-year accounts receivable administration result as an example,a longitudinal analysis is in progress,taking the same category 23 business management effect of accounts receivable of coal business is the target,and horizontal comparative analysis is carried out.Talk over status quo affairs of coal business' accounts receivable administration from both vertical and horizontal dimensions.Reply the questions found,raise solutions such as pay attention to employee schooling and working years,strengthening regular training for employees,building a perfect credit policy,and opportunely collecting overdue clients.Enhance the business of accounts receivable,and improve the effective operation of corporate funds.In addition,I wish that the writing of this paper will action as a consult for other trades to enhance the business of accounts receivable.