The Research On Accounts Receivable Management Of Q Company

In today’s market economy,due to the fierce competition in the industry,sales before payment has become the main sales model,accounts receivable followed.However,due to the current credit system is not mature,and many enterprise management of accounts receivable management awareness is not strong,resulting in the practice of accounts receivable management there are many problems.During the existence of accounts receivable,the cost of the enterprise will be increased,such as capital occupancy cost,opportunity cost,and additional taxes and fees will be borne.Accounts receivable management will aggravate the financial pressure of the enterprise,increase the risk of operation.As an important pillar of the national economy,the healthy financial status of state-owned enterprises is the basis for their sustainable development.However,due to the light risks and heavy profits of some state-owned enterprises,there are many problems in their financial management,such as long age and large scale of accounts receivable,which affect the efficiency of capital use and hinder their development.Therefore,improving the efficiency of accounts receivable management is a problem that most managers need to solve urgently.Based on the Q company as the research object,in 1957,belongs to set up an earlier time of state-owned enterprises,through the analysis of the problems existing in the accounts receivable,puts forward the optimization of accounts receivable management advice,hope to improve the efficiency of Q company accounts receivable management,at the same time hope to provide reference for other state-owned enterprises.The thesis mainly develops from six parts.The first part is the introduction,which briefly introduces the research background,research significance,research status at home and abroad,research contents and research methods.The second part introduces the management theory of accounts receivable.The third part introduces the situation of Q company,including the background of the company,the current situation of receivables and the current situation of management.The fourth part specifically analyzes the problems of receivables,internal and external causes;The fifth part draws corresponding conclusions and improvement measures according to the problems and causes previously analyzed.At last,it summarizes the whole paper and points out the shortcomings.