广东建滔积层板销售有限公司应收账款管理研究.docVIP

Research on Accounts Receivable Management of Guangdong Kingboard Laminate Sales Co., Ltd Abstract: with the rapid development of social economy, the competition between enterprises is also increasingly surging, in all aspects of the advantages of products have been gradually narrowed, thus, the convenient and simplified settlement will become one of the important ways of competition to attract customers. Kingboard board sales company is a trading company, the volume of business throughout the country, and even some products have been international,. Fierce market competition situation, the company in order to attract more customers to become long-term partner, in the process of enterprise management is adopted in the form of payment for goods sell on credit, but because the customer is often cant on time to clear, thus has formed a large number of bad debts, bad debts, lead to the company accounts receivable could not back in time, thus, enterprise capital operation problems affect the enterprises present and future debt paying ability, profit ability, caused heavy loss of money. In this paper, based on the management of accounts receivable related theory to build guangdong overtopped laminated plate sales company accounts receivable management as the research object, through research in the management of accounts receivable of the company, the company operating income in 2016-2019 and the proportion of accounts receivable problems, the paper discusses the present situation of the companys accounts receivable management, through operating revenue and accounts receivable analysis the relationship between the development the company accounts receivable management problems and the reasons. Analysis found that guangdong kingboard laminates sales company has some accounts receivable management system, but there are still a lot of imperfect, incomplete place. The reason is that the business volume is gradually increasing, and the company still USES the old way to manage