Research On Accounts Receivable Management Based On Risk Orientation

With the development of the economy,in order to expand the scale of enterprises to occupy the market,most of them have adopted the sales method of credit-based credit sales,and accounts receivable will subsequently appear in large numbers in credit transactions between enterprises.If the company’s accounts receivable is not well managed,it will affect the operation of funds,and even cause the company to get into trouble in serious cases.Strengthening the management of accounts receivable based on risk orientation is conducive to the targeted prevention,response and reduction of corresponding risks,and is conducive to improving the efficiency and effectiveness of accounts receivable management.Therefore,applying risk-oriented science to the management of enterprise accounts receivable has become the top priority of modern textile enterprises to ensure the safety of funds and achieve stable operations.This article takes G company as an example for research.First,it conducts theoretical research,and then analyzes the current situation and analysis of G company’s accounts receivable management,as well as the problems in G company’s accounts receivable management and the reasons and solutions.,Found that its existing problems include the following aspects:unsound credit management system,excessive pursuit of performance by sales staff,fuzzy customer credit evaluation standards;lack of bad debt risk awareness and related skills by dunning staff,untimely tracking of customer dynamic information,and response The accounts receivable monitoring system is imperfect;the performance appraisal and incentive system is imperfect,the accounts receivable collection method is single,and the transfer of controllable risk measures are not in place,and the reasons are analyzed from both internal and external aspects.The corresponding solutions are given to the problems raised:establish a sound credit management system beforehand,limit the credit sales authority of sales personnel,formulate a scientific and reasonable credit evaluation mechanism;strengthen the training of dunning personnel,strengthen customer dynamic tracking management,and establish The monitoring system of accounts receivable.Establish an incentive mechanism for accounts receivable,strengthen methods of collection of accounts receivable,and avoid credit risks by means of risk transfer.In the process of accounts receivable management and control,the management object is the enterprise product sales and account recovery.While the enterprises continue to increase the proportion of credit sales,increasing the sales volume will also further expand the scale of accounts receivable,and simultaneously increase the corresponding capital risks.To fundamentally solve the risk problem of accounts receivable,the most effective way is to control the scale of accounts receivable.Of course,enterprises should constantly improve their competitive advantages and no longer rely on credit sales in the process of improving sales performance.Current more advanced information technology applied to enterprise management,also provide more advanced means for accounts receivable management,through the actual operation of many enterprises,they more information tools as auxiliary tools,its management function is not comprehensive,the actual effect is not significant,to a certain extent also reduce the level of accounts receivable management.