Research On Enterprise Accounts Receivable Management In The Post-epidemic Era

With the rapid development of China’s economy,market competition is increasingly fierce,more and more enterprises in order to seize the market and expand sales,which makes the accounts receivable of some enterprises continue to expand,the amount of overdue bills and bad debts continues to rise.In the face of emergencies that have a great impact on the economic situation of enterprises,the timely recovery of accounts receivable is of great significance to the economic situation of enterprises The capital flow and even survival of enterprises have a decisive impact,and the attention of accounts receivable management has been gradually improved.Compared with other enterprises,airport enterprises choose to sell on credit because of the particularity of the industry.The number of flights,the number of passengers,the volume of cargo and the aircraft cleaning service,maintenance service and release service provided by the airport every month are uncertain,which leads to the airport enterprises can only provide services first and then settle accounts.As the aviation income is the most revenue source of almost all airports,the accounts receivable problem of the airport is often more serious.This paper selects a airport company as the research object,analyzes the current situation of accounts receivable management,related financial indicators and problems faced by the company,and puts forward corresponding optimization suggestions for these problems.Based on the review of relevant literature at home and abroad in recent years,this paper expounds the content of accounts receivable,and combs the basic theory of enterprise accounts receivable management.After that,through the analysis of the scale,organization,distribution and turnover of a company’s accounts receivable,combined with the business characteristics of a company and the current situation of accounts receivable management,this paper analyzes the problems existing in the accounts receivable management of the company from the internal and external dimensions,that is,the scale and growth rate of the accounts receivable show a trend of fluctuating growth,and the main internal reason lies in the accounts receivable The management of accounts receivable has not formed a closed-loop,lack of credit evaluation and tracking for customers,the management does not pay enough attention to the management of accounts receivable and lacks flexible and scientific management mode of accounts receivable.The external reason is that the development of airport a relies too much on airlines and lacks the means to deal with the arrears of airlines.In view of these problems,this paper combines the whole process management theory and some methods of internal control,and puts forward the corresponding management optimization scheme from three aspects: before,during and after the event,in order to provide some reference for a airport company’s accounts receivable management.The prior stage is to establish accounts receivable management team and customer credit evaluation electronic files.The interim stage is to continuously track the customer’s experience and credit status,and communicate with customers regularly or irregularly.After the event stage is to seek modern financial means to avoid the risk of accounts receivable and reduce the loss of enterprises.This paper hopes to put forward some countermeasures and suggestions through the case study of a airport company,so as to provide experience for other domestic enterprises in the same industry.