JD Company Accounts Receivable Management Research

Accounts receivable is a kind of current asset produced by credit sales,which is of great significance to enlarge sales income,seize market quickly and gain competitive advantage.However,accounts receivable squeeze enterprise liquidity,increase enterprise operating costs,easy to form bad debt risk.Therefore,it is of great significance to improve the management level of accounts receivable and reduce the risk of bad debts for promoting the high-quality development of enterprises.This article takes JD Company as the research object,and first sorts out the relevant theories of accounts receivable and accounts receivable management,laying a theoretical foundation for the entire article.Secondly,this article analyzes the current situation of JD Company’s accounts receivable management from the perspectives of management responsibilities,management processes,internal control of company accounts receivable,credit management,process management,and collection management.And through the analysis of accounts receivable scale,customer analysis,and aging analysis with benchmark enterprises in the same industry,identify the problems in the company’s accounts receivable management.After discovering the problem,a questionnaire survey and interview method were used to identify the 9reasons for accounts receivable management issues in JD Company’s management,relevant financial personnel,and business personnel,focusing on accounts receivable policy and system,organizational structure,process configuration,daily management,credit management,internal control management,and account collection.This article uses the Decision Laboratory Method(DEMATEL)to classify the reasons for the problems in accounts receivable management into the main reasons and the affected factors.Ultimately,it is found that the collection of customer file information is not comprehensive,the customer credit evaluation standards are not scientific,the project process tracking management is not in place,the collection of accounts is passive and the method is single,and accounts receivable management is not included in performance evaluation.These are the five main reasons for JD Company’s accounts receivable management problems.On this basis,this article proposes improvement measures around improving customer file information,establishing customer credit evaluation standards based on Analytic Hierarchy Process,strengthening project process tracking management,improving accounts receivable collection management,and improving performance evaluation methods for accounts receivable management.Finally,this article proposes safeguard measures from four aspects: human resources,information communication,information systems,and audit supervision.This article provides decision-making reference for JD Company to improve its accounts receivable management level and promote high-quality development of the enterprise.