ABC公司应收账款管理研究

Accounts Receivable Management in ABC Company

ABC公司应收账款管理存在着目标设置和实际控制金额偏大、资信管理方法落后、未按制度处理审评结果、日常管理有漏洞、清收政策不尽合理等管理缺陷和不足,采用分析、对比等方法,从风险管控和内部控制的视角,剖析了ABC公司应收账款管理存在问题的深层次原因,根据实际情况,提出了通过权衡赊销收益和风险以合理确定应收账款额度等五个方面对ABC公司应收账款管理进行改进。

Accounts receivable management in ABC company is faced with problems such as the differences between the goal setting and factual controled amount of money, backward credit sdanding management which fails to deal with the eval- uation results by rules, imperfect daily management, irrational collecting policy, etc. , Analysis and contrast methods have been used analyze the deep reasons for accounts receivable management problems in ABC company from the viewpoint of risk controls and internal control. On the basis of actual situation, balancing credit sales profit and risk to reasonably deter- mine the amount receivable has been put forward to improve accounts receivable management in ABC company.