Customer credit investigation is an important part of daily management of accounts receivable. By consulting its financial statements, or according to the customer credit information provided by banks, an enterprise can know the customer's reputation, solvency, degree of capital guarantee, whether there is enough collateral or guarantee, production and operation, and then determine its credit rating as the basis for deciding whether to provide credit to customers.

Control the credit line and do a good job in process control.

Controlling the amount of credit sales is an important means to strengthen the daily management of accounts receivable. Enterprises determine the amount of credit sales according to the credit rating of customers, and give different credit sales limits to customers of different grades. The accumulated amount must be strictly controlled within the acceptable risk range of the enterprise. In order to facilitate daily control, enterprises should record the established credit line on each customer's accounts receivable details as the early warning point of accounts receivable balance control, and strictly control it in combination with contract performance points.

Reasonable collection strategy

The collection strategy of accounts receivable is an effective measure to ensure the return of accounts receivable When customers violate their credit, enterprises should take effective measures to collect accounts. If these measures are ineffective, you can resort to the court and solve them through legal channels. However, don't take legal measures easily, or you will lose customers.

In addition to the above aspects of management, there are also some measures for accounts receivable that have occurred, such as accounts receivable tracking analysis, accounts receivable aging analysis, accounts receivable cash payment rate analysis, and the establishment of accounts receivable bad debt reserve system, which are also important links in enterprise accounts receivable management.