Accounts receivable management theory includes which

Accounts receivable management theory includes what

Answer: (a) credit management theory

China's reform and opening up in the pre-planned economic period, most of the enterprise's product sales division in accordance with the plan to the way of instruction, the enterprise's control of the concept of marketing and credit is weak. And in the process of reform and opening up after the transition to a market economy, the supporting laws and regulations are not yet perfect, the market mechanism has not yet matured, some aspects of the credit mechanism problems, triangular debt situation between enterprises more, a large number of accounts receivable, long-term delinquency into a dead account. Although the relevant departments have been cleaned up and rectified in the hope of improving the situation, but there are still some enterprises have been seriously affected by the shortage of funds and even affect the normal production and operation of the situation.

(II) internal control theory

Internal control is the internal departments of the enterprise, in order to prevent the risk of economic resources, to get more accurate and detailed accounting and economic information, effective control and coordination of economic activities, in the division of labor on the basis of the formation of the relationship between each other's collaborative constraints, the establishment of a more standardized and systematic control methods, procedures and so on.

(C) accounts receivable collection system

For enterprises, the reason why the development of the collection system, is to ensure that enterprises can obtain more adequate working capital, in the first time to be able to return to the corresponding accounts receivable, so that it can be very good for the realization of the collection management system and the company's actual needs to match. Nowadays, in order to maintain a good relationship with customers, enterprises for large customers and old customers will not take relatively aggressive collection methods. But some malicious delinquent customers, the company will take mandatory legal means, in order to reduce their own economic losses.

What are the problems in the accounts receivable business itself?

1, senior management to the grassroots business personnel, the concept of financial management is weak. Due to the influence of a series of factors such as China's social credit is not yet sound and traditional concepts, China's enterprises generally believe that accounts receivable management is a simple credit sales and collection, many financial personnel are unfamiliar with the credit policy, let alone the development of a reasonable credit policy. It is generally believed that as long as the correct recording of accounts receivable incurred, and in the accounts receivable due to its call on the accounts receivable can reduce the risk of recovery of accounts receivable, in fact, this is only to reduce the risk of recovery of accounts receivable is the most basic, the simplest measures.

2, the error of the business philosophy, the sales of light revenue, heavy sales light management. Today there are many enterprises because of the pressure of market competition, to preferential credit conditions to attract customers, increase sales revenue. In order to strengthen their competitiveness, often unprincipled relaxation of preferential policies, non-selective to determine the object of credit sales, which leads to the accounts of sales revenue and profits inflated, but in fact the income does not cover the expenditure.

3, the lack of scientific credit management system. At present, China's enterprises have not established a systematic customer credit management system, the customer's credit information is only scattered in the various functional departments of the enterprise, the lack of systematic organization, effective analysis and timely feedback, so the enterprise can not be scientific and reasonable judgment of the customer's credit status, and can not accurately and timely understanding of the customer's credit status changes, and even more can not scientifically determine the amount of credit, when the occurrence of late After the occurrence of overdue accounts can not be taken in a timely manner appropriate collection policy to minimize the loss.

Learning about the theory of accounts receivable management brought above includes the content of which can effectively help enterprises to analyze and understand the management of existing receivables, the first of which is about the theory of credit management, in fact, I believe that the author of the daily transactions can not be the pursuit of revenue targets and ignore the money can not be recovered, then the loss will outweighs the gain.