Accounts receivable management is an important part of capital management in all walks of life and enterprises. With the continuous development of China's market economy, accounts receivable management has become more and more important and urgent. The appearance of accounts receivable is a positive phenomenon that conforms to the development of market, industry and enterprise, but if it cannot be effectively managed, it may also lead to business difficulties and even bankruptcy. This paper focuses on the aspects and problems that enterprises should pay attention to in strengthening the management level of accounts receivable under the background of the current market economy development, and discusses how to further strengthen the management quality of accounts receivable in combination with the reality of China's economic development for reference.
Keywords: enterprise management accounts receivable management measures
The appearance of accounts receivable is a positive phenomenon to meet the needs of market development and enterprise's own development, but there are also many management risks. Therefore, we should actively use accounts receivable as a form of economic activity, and at the same time strengthen its management means, so that accounts receivable management can further promote the development of enterprises and the all-round development of China's economic construction.
First, the main problems existing in the management of accounts receivable in Chinese enterprises at present
Accounts receivable management is a professional management discipline with high economic risks. In foreign countries, after decades of research and exploration, accounts receivable management has formed its own set of prevention methods and restraint systems, while China's accounts receivable management is still in the initial exploration stage. At present, the problems existing in accounts receivable management mainly include the following aspects.
First, there is insufficient management beforehand. Prior management mainly refers to the lack of work in customer qualification examination and certification. The biggest difference between accounts receivable and spot payment is that sales activities and fund payment are not completed at the same time. After the sales activities, the funds can't be withdrawn in time. For some large-scale sales activities, even the time period of fund repayment will be very long, which hides many economic risks. Many enterprises can't recover their funds in time after selling their products, and even make the return of funds become bad debts, thus affecting their own orderly development and causing great economic losses to enterprises. To a large extent, this problem is due to the fact that there is no effective investigation and analysis of customers' qualifications, financial strength, historical operation and social reputation at the beginning of sales activities, and finally they are deceived and suffer heavy losses.
Second, the quality of the management team failed to meet the actual needs of accounts receivable management. Accounts receivable management is not only a simple fund management in sales, but also involves many specialized, systematic and standardized specific knowledge. At present, most production and operation enterprises in China are involved in many accounts receivable management contents, but the quality of specific managers and managers has not been improved, and a professional management team has not been established to carry out specific management work. Therefore, the lack of professional knowledge, professional quality and specific management experience has caused the fact that the quality of management team can not effectively strengthen the quality of enterprise accounts receivable management.
Third, the lack of systematicness, scientificity and rigor in the construction of various systems makes the management of accounts receivable messy, unable to effectively improve the economic benefits of enterprises, and even causes serious economic losses to enterprises because of the lack and deficiency of this management system. The lack of system is not only manifested in the failure to effectively establish the pre-qualification system for customer enterprises mentioned in the first paragraph of this article, but also in the fact that credit sales activities are too frequent and random, and there is no effective examination and approval system constraint, and the constraint and supervision mechanism for specific managers is not effectively established. Even if there is a problem with the management of accounts receivable, there is no specific responsible person to bear the responsibility, so that the people involved hide behind and blindly carry out sales activities without thinking about whether they can pay in full and on time. Finally, the enterprise failed to establish the system of bad debt provision in time. Once bad debts occur, it will directly affect the normal use and operation of other funds of the enterprise and seriously affect the production and business activities of other departments of the enterprise.
Second, strengthen the management level of enterprise accounts receivable.
In the last article, we systematically analyzed the main problems existing in the current enterprise accounts receivable management. In order to effectively improve the quality of accounts receivable management, we must start with these specific problems and carry out targeted countermeasures, so as to comprehensively improve the level and quality of accounts receivable management.
(A) to strengthen management awareness
At present, the management of accounts receivable in many enterprises is not satisfactory. The most important reason is that neither the top leaders of enterprises nor the sales staff and managers involved in them have enough understanding of accounts receivable management. In particular, enterprise managers and decision makers often only pay attention to external aspects such as sales volume and market share, while internal management does not pay enough attention or even disagree. As a result, other middle managers and grass-roots sales managers also ignored the serious consequences of poor management of accounts receivable. Therefore, we must start from the top leaders themselves, strengthen the study and mastery of related knowledge of accounts receivable management, strengthen the study of specific theoretical knowledge and practical experience, and realize the systematization and orientation of management. In addition, we should pay special attention to the learning of sales staff and managers at the grass-roots level in accounts receivable management to ensure that enterprises can reduce the occurrence of bad sales activities from the root through systematic learning.
(2) Strengthen the quality of personnel.
While strengthening the quality improvement of senior leaders in enterprises, we should also strengthen the quality improvement of specific sales personnel and managers, and strengthen the introduction of outstanding talents with rich practical experience in accounts receivable management. At the same time, in view of the market changes and the specific situation of enterprise production and sales, we will continue to provide them with opportunities to learn new knowledge, new management concepts and methods, and build a team of excellent management talents and sales teams for enterprises.
(C) to strengthen the specific construction of various systems
First of all, we should strengthen the construction of customer enterprise qualification audit mechanism. For customer enterprises that need to carry out credit sales activities, it is necessary to establish and manage one-to-one files. It is necessary to strengthen in-depth investigation and comparative analysis of cooperative enterprises such as social reputation, historical operation, capital operation level and financial status of customer enterprises and potential customer enterprises, ensure that enterprises entering the scope of credit sales activities are healthy enterprises with good qualifications and good reputation, and lay a good foundation for enterprises to recover funds in full and on time. Secondly, it is necessary to strengthen the construction of the examination and approval mechanism for credit sales projects. At this time, it is necessary not only to meet the qualifications of enterprises and the current market operation, but also to strengthen the signing of responsibility contracts with sales managers to ensure that sales personnel can apply for credit sales projects autonomously, consciously and rationally. Thirdly, we should strengthen the supervision and restraint mechanism of accounts receivable management. Every credit sale project should be put on record for investigation, and management meetings should be held regularly. For the money that cannot be recovered within the specified time, the reasons and solutions should be found in time. At the same time, whether the accounts receivable are recovered in full and on time should be regarded as an important reference index for the performance appraisal of sales staff and managers, so as to stimulate the enthusiasm, initiative and creativity of employees in the management of accounts receivable and help enterprises to better realize the withdrawal of funds. Finally, in view of the current reality of the enterprise and the possible credit sales projects in the future, a reasonable and scientific bad debt provision system should be constructed to ensure that other funds of the enterprise are not affected by emergencies to the maximum extent and to ensure the effective play of the economic value of funds to the maximum extent.