The hard college life is coming to an end, and students have to pass the final graduation thesis before graduation. Graduation thesis is a planned form to test the achievements of university learning. What formats should I pay attention to when writing my graduation thesis? The following is my excellent graduation thesis on accounts receivable management. Welcome to reading. I hope you will like it.

Outstanding Graduation Thesis on Accounts Receivable Management 1 Abstract: Accounts receivable risks exist in enterprises at any time. How to manage the risk of accounts receivable is related to the capital turnover of enterprises, and even to the survival of enterprises. Therefore, enterprises should clearly realize that the management of accounts receivable risk is a long-term and arduous work, and should always make unremitting efforts.

Keywords: accounts receivable; risk management

The risk of accounts receivable refers to the risk that due to the influence of market instability, the recovery of accounts receivable of enterprises is blocked, which leads to the failure of enterprises to recover accounts receivable in time or in full, that is, the risk of potential and actual losses caused by the failure of enterprises to recover accounts receivable in time or in full.

First, the importance of risk management analysis of accounts receivable

Due to the increasingly fierce market competition in China, in order to expand the sales market, enterprises adopt credit sales based on commercial credit to promote sales. However, the huge financial risk and high capital cost brought by credit sales are often unexpected by enterprises. The greater the amount of accounts receivable, the higher the risk of bad debt loss of enterprises. Specifically, on the one hand, the large scale of accounts receivable directly affects the cash inflow, and many enterprises with good operating conditions and considerable profits are caught in the predicament of cash flow shortage because of the large scale of accounts receivable. On the other hand, the recovery success rate of overdue accounts receivable gradually decreases with the extension of overdue time, which leads to the increase of bad debt risk, the actual profit level of enterprises will be greatly reduced, and even serious losses will occur. It can be seen that it is very important for enterprises to sell on credit reasonably in the process of production and operation and strengthen the risk management of accounts receivable. The risk management of accounts receivable should be an important content and an indispensable part of modern financial management, which is related to the operating costs and ultimate economic benefits of enterprises. Good risk management of accounts receivable can promote the development of enterprises, otherwise it will make enterprises in trouble.

Second, the causes of accounts receivable risk

(A) blind credit sales

In order to broaden sales channels, enterprises not only rely on product quality, price, marketing and after-sales service, but also take credit sales as an important means. Credit sales can indeed improve product sales and market share to a certain extent. However, some enterprises ignore the in-depth investigation of the reputation of their counterparties and prefer to take risks and expand the sales scale. In a depressed market, the risk of counterparty default increases.

(B) lack of credit awareness on both sides of the transaction

On the one hand, many enterprises have insufficient awareness of honest management, especially in the case of poor management leading to tight funds, enterprises are prone to default in the process of commodity trading. On the other hand, enterprises lack a corresponding understanding of the credit rating, operating ability and finance of their counterparties, which will also cause the problem of difficult recovery of accounts receivable.

(3) Time difference between sales and collection

For production and sales enterprises, the delivery time and collection time are often out of sync, which also leads to the risk of accounts receivable. And the more backward the settlement means, the longer the settlement time is needed. In this realistic dilemma, enterprises can only bear the corresponding funds in advance.

(D) the internal control system is not perfect

Many enterprise managers only pay attention to sales and ignore the internal control of accounts receivable. For example, the sales department is generally responsible for the external credit sales of enterprises, but the objects of credit sales, especially the old customers, often lack special credit evaluation standards based on their past reputation. This irregular credit selling behavior caused by imperfect internal control system can easily lead to the risk of accounts receivable.

Three. Suggestions on strengthening risk management of accounts receivable

1. Establish a credit management department. The risk of accounts receivable mainly involves credit risk. First of all, we should attach great importance to a series of problems caused by credit risk and strengthen relevant management. As a common, complex and difficult risk, credit risk should be highly specialized in management, so it is necessary to set up a special credit management department, which should maintain sufficient independence to serve as a bridge for communication between departments. What the credit management department needs to do is: collect, analyze and sort out customer information and establish credit files; Risk analysis and forecast, adjust the credit line of customer accounts receivable; Formulate relevant credit management policies, etc. Specifically, for old customers, enterprises should establish and improve credit files and formulate a complete set of credit records; For new customers, the credit management of enterprises should include: conducting credit surveys, evaluating and formulating reasonable credit policies. In addition, for customers who provide credit, enterprises should also keep abreast of the changes in their credit status. If the credit status of the other party deteriorates due to poor business conditions, the enterprise should adjust its coping strategies in time to avoid economic losses.

2. Enhance the risk awareness of enterprise decision makers. Enterprise decision-makers should pay attention to the risk management of accounts receivable and try their best to control the costs and risks that accounts receivable may bring to enterprises in the minimum range. On the one hand, enterprise decision-makers should determine the best investment scheme according to the national industrial policy and the analysis and forecast of the future market, so that the products of enterprises can win by quality, win the initiative in the sales process and gain greater market share. In the current fierce market competition, if sales enterprises can take the initiative to attack, even if some accounts receivable are generated in the sales process, the risk will be greatly reduced. On the other hand, decision makers should not blindly pursue the maximization of sales volume when formulating sales policies, but should consider the costs, expenses and risks brought by accounts receivable and formulate reasonable sales strategies to avoid or reduce the losses brought by accounts receivable to enterprises.

3. Strengthen the construction of internal control system. For the management of accounts receivable risk, it is impossible to fundamentally solve the dilemma of enterprises only by external promotion, but also by internal promotion, that is, strengthening the construction of internal control system. Specifically, enterprises need to control the quantity, time and price of accounts receivable in real time, set different evaluation standards, strengthen evaluation and assessment, and nip the problem in the bud in time. In addition, enterprises should regularly check accounts receivable according to the size of their own business volume, find the risks of accounts receivable in time, and pass the check results to counterparties to ensure the consistency of information between the two parties.

4. Give play to the supervisory role of internal audit. The supervisory role of internal audit in the risk management of accounts receivable is mainly reflected in checking whether there are abnormal accounts receivable, serious mistakes, dereliction of duty, internal fraud, deliberate failure to recover accounts receivable, etc. To ensure the recovery of accounts receivable. In China, internal audit mostly stays in the aspect of operating efficiency audit, but the work related to the risk management of accounts receivable is far from enough. Specifically, the internal audit should strengthen the supervision of the sales and collection process, that is, check the responsibilities of sales business, authorization and approval, vouchers and records, pre-numbering of vouchers, monthly statements, etc. In short, the risk of accounts receivable exists at any time. How to manage the risk of accounts receivable is related to the capital turnover of enterprises, and even to the survival of enterprises. Therefore, enterprises should clearly realize that the management of accounts receivable risk is a long-term and arduous work, and should always make unremitting efforts.

refer to

1. On the problems existing in current accounts receivable management and how to deal with Colin: Special Economic Zone. 2007-03-25.

2. Thoughts on strengthening enterprise accounts receivable management. Wang Yulin economist.

;