Researchon the management of accounts receivable under the background of financial crisis : the Kunming company accounts receivable management analysis as an example

Abstract

With the reform and development of the social market economy system, the development of small and medium-sized enterprises has become a topic of concern and attention. The development of small and medium-sized enterprises cannot leave the money management, the enterprise of accounts receivable as an important current assets, is the important content of enterprise capital management, it directly affects the enterprise working capital turnover and economic benefits. If the management of accounts receivable is not good, it can not only recover the receivables, but also bring risks to the enterprise. This paper mainly for small and medium-sized enterprise receivables management study, for accounts receivable is introduced first, and then lists a variety of enterprise accounts receivable management methods, such as factor analysis, aging analysis, etc., In the case of kunming tree company, the application of factor analysis is carried out to the tree company, and the accounts receivable of small and medium enterprises are studied. Finally, some countermeasures and Suggestions are made for the common problems of small and medium enterprises