应收账款管理存在的问题及解决对策——以徐福记公司为例.docVIP

PAGE Problems and measures of accounts receivable management——taking Hsu Fu Chi as an example Abstract： Accounts receivable is a creditors right formed by the credit sale of an enterprise, and it is an important part of the current assets of an enterprise. Along with the rapid technological change and the high speed development of economy, market competition has never been cooling in all walks of life, in order to widen the eyeing up many competitors, to dominate the market, enterprises have to ease credit conditions, establishing a higher credit limit, extend the payment period to keep customers, avoid competitors credit conditions superior to take market share. However, the more accounts receivable caused by credit sales, the better. Although it can promote sales and improve the sales performance of the enterprise, it also leads to the false increase in the operating profit of the enterprise, making the enterprise managers unable to formulate development strategies according to the real business situation. Furthermore, credit sales give customers the privilege of late payment, but for the sales enterprise, the capital is temporarily occupied, unable to enter the production, has a negative impact on the enterprises capital turnover. Enterprises management of accounts receivable is not only to recover the debts of customers, but also includes the monitoring of accounts receivable, reduce the generation of bad debts, save the cost of enterprises. However, in addition to the customers own credit factors, enterprises due to their own internal control is not strict and some system defects, resulting in the accounts receivable management efficiency, harm to the long-term development of enterprises. Taking Hsu Fu Chi company as an example, this paper analyzes the size and quality of the enterprises accounts receivable, compares its relevant data with the average level of several representative enterprises in the industry, evaluates the quality of its accounts receivabl