Enterprise Management of Receivables.docVIP

 PAGE \* MERGEFORMAT 9 Enterprise Management of Receivables Accounts receivable mainly refers to the enterprise vendors (products) goods, provision of services such as business should be charging their customers for the duration of business cycle in a payment and Daidian money. Accounts receivable management is modern marketing management, an important part of managing accounts receivable, will help speed up their liquidity and improve capital efficiency, but also conducive to guard against business risks and safeguard the interests of investors and promoting the improvement of economic efficiency . At present, Chinese enterprises the total accounts receivable every year. It was reported that in 1999, 191 annual reports of listed companies, more than 60% of listed companies have different rate of increase in accounts receivable balance, of which nearly 15% of listed companies, accounts receivable increased by one fold. The enterprises in the course of business, due to the way business is different and the strength of loan recovery and management and, to varying degrees, the existence of accounts receivable. Some enterprises have a higher full-year accounts receivable balances, some enterprises have accounted for the monthly average accounts receivable balance a larger proportion of the average monthly sales revenue, corporate status of accounts receivable management system, which requires its own development with the reality incompatible adaptation. According to statistics, the main reason for the current accounts receivable of enterprises in the following areas: Enterprises lack a sense of risk. In order to seize the market, expand sales, some companies entering the local market at the beginning, in order to open the market situation as quickly as possible, without the prior creditworthiness of the payer for in-depth investigation of the accounts receivable correct assessment of risk, take with the customer signed a short-term, a certain amount of credit sa