Sc enterprise accounts receivable management strategy.doc

Reasons, accounts receivable to appear 1. The fierce market competition is the inevitable trend in the accounts receivable occurs. With the development of the society, the competition between enterprises is more and more outstanding, each big industry in order to get more customers, they are internally set some preferential policies, such as discounts, credit, and so on. 2. Internal clearing arrears work order is not standard, time is not sure. In small and medium-sized enterprises, financial personnel is not enough, a professional life is more than the imagination, thus causing order administration. Second, the existing problems and harm of receivables According to the statistical analysis of the specialized institutions, in the developed market economy, enterprise accounts receivable amount is generally not more than 10%. At present, the total amount of accounts receivable in the developed countries have averaged 20%. According to the relevant departments of statistics, Chinas enterprises accounts receivable accounts for the proportion of cash flow for more than 50%. Default payment for goods between between enterprises, especially state-owned enterprises, due to overdue accounts receivable is high and has become a big problem in the economic operation. From the cutbacks and improve the efficiency of management goal, enterprise accounts receivable management is mainly should fully estimate accounts receivable holding costs and risks, strengthen the recycling, reduce the cost, in general should weigh the pros and cons about credit policy, strive for the enterprise benefit maximization. On the enterprise in the management of accounts receivable at present exist the following problems: 1. Before the goods sell on credit to customer credit status of the investigation is not enough, lead to increasing accounts receivable. Many businesses in the understanding of customer credit status has not been fully investigated, in order to expand market share, improve competition