Research On Accounts Receivable Management Strategies Of E-commerce Enterprise

Due to the continuous progress and development of China’s e-commerce industry and the continuous improvement of people’s living standards,many enterprises have shifted from the real economy to the online e-commerce enterprise platform,resulting in the current online e-commerce industry growing momentum and fierce competition.Is the present stage of commodity economy as you can see,each big electric business enterprise to occupy the market share,increase customer stickiness to attract customers,are taking credit sales trading patterns,alibaba launched "ants spend bai","ants by bai",jingdong launched "jingdong ious," millet launched "millet loan",etc.,are the main products of credit sales.Because the electricity enterprise technology is not other traditional industries have their own products,to launch new products,improve the level of science and technology to attract customers,just as a platform for sales,therefore each big electric business enterprise directional sales by offering lower than bank interest rates loans to broaden their market,increase sales,and increase enterprise sales profit.Credit sales business has become a very important sales mode for e-commerce enterprises,but once there is credit sales,accounts receivable will be generated,how to efficiently and high-quality management of accounts receivable has become an urgent problem for major e-commerce enterprises,the importance and necessity of management is gradually highlighted.For the total assets of an enterprise,accounts receivable is an important component of current assets and the funds generated in the process of selling goods and providing services that should be recovered from customers.This money is sales income in theory,but actual enterprise does not use this part of the assets in time,the formation of the time cost,opportunity cost will increase gradually as time goes by,but also may become bad debts,lead to can’t take back,causing serious financial problems,to the enterprise assets loss,affect the normal operation of the enterprise activities,It has a negative impact on the future development,so how to manage accounts receivable is particularly important.The risk of accounts receivable to bring more obvious that accounts receivable amount accounted for the proportion of liquid assets,the likelihood of this part of the accounts receivable to recover the smaller,if there are three years and there is no provision for bad debts preparation,the corporate can form bad debt,a bad debt,bad debts too much is bound to affect the enterprise development.For the enterprise realize sustainable and efficient development,therefore,need to work on accounts receivable management,control,control the risk of accounts receivable,reasonable control way can help enterprises to realize the use of cash flow,reduce losses,improve the management level,but also can increase the viscosity clients,attract more customers,promote enterprise sustainable development.This text set about from the electricity industry,jingdong mall,for example,to analysis the enterprise accounts receivable management,through to the jingdong mall in recent years to study and analysis of financial statements,the analysis of the accounts receivable related data,the analysis about the present situation of the company accounts receivable management,at the same time find out the problems existing in the enterprise in recent years,the appropriate countermeasures are put forward.Through the study of a representative e-commerce enterprise,and then extend to the entire e-commerce industry,play a positive role and purpose for the study of accounts receivable management.