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1、Int.J Production Economics 93（2005）235237235Accounts Receivable ManagementClifford AndChristjahnAbstract:With the development of enterprises, a gradual increase in accounts receivable, the rising cost of funds, and enterprises to increase their market share, reducing the provision of goods or servic
2、es on credit services, credit rating, to obtain more business channels and expand sales. In this case enterprises can not be sufficient liquidity to pay day-to-day management activities and related taxes, they need to rely on bank loans to solve this problem. However, the heavy interest, but also fu
3、rther increase the cost of the enterprise, and with the growth of accounts receivable aging, and its loss of the possibility of bad debts have also increased, so that the cost of capital rise. Some enterprises also exist as a result of malicious arrears accounts, and accounts receivable collection e
4、nterprises basically rely on their own collection, resulting in the recovery of accounts receivable due to unnecessary cost increases can not be transferred, the cost of capital increase, increasing accounts receivable risk recovery section.Keywords: accounts receivable, credit risk, prevention, con
5、trol1. The causes of account receivable risk To promote the sale of enterprises and accelerate the collection, to pay a certain cost to provide customers with a certain degree of credit terms. In determining the customers credit terms, the enterprise must ensure that customer credit terms to provide
6、 the benefits to the enterprise greater than the cost of credit. If the credit period is too long, the blind implementation of the cash discount, or discount rate determined unreasonable, all the credit companies will only increase costs and increase the recovery of accounts receivable risks and cos
7、t recovery is not conducive to the development of enterprises. The lack of a number of small and medium enterprises engaged in full-time accounts receivable risk management, the lack of a sound and effective customer profiles and professional credit rating, credit limits and credit control, there is
8、 no risk of bad debts in advance, a matter of prevention and control. Many enterprises, wages and benefits linked to the operating mode, the operator simply allows the pursuit of high-margin, commodity or the provision of credit blind services, to create indicators met or surpassed the illusion, do
9、not consider value for money and recyclability, and increase business accounts receivable risk. Enterprise internal control system in a large number of claims for clean-up funds, poor collection, resulting in financial losses. Corporate accounting departments should timely accounting, accounts recei
10、vable reflect the situation correctly. However, the prevalence of accounting in debt, debt accounts do not wither in time the entire problem of cleaning up failed to claim the funds, check, and many of the business of money is unknown, the possibility of increased bad debts. In order to inflated cor
11、porate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus. The existence of these issues to cover up the business losses, is not conducive to strengthening the management of enterprises easily creat
12、e the illusion of false Int.J Production Economics 93（2005）235237236claims, resulting in distortion of accounting information, serious impact on information users make the right decisions. 2. Accounts receivable management and prevent risks 2.1 receivables in advance of risk control Bad debt risk is
13、 an objective existence, as long as there is likely to have bad credit. Not all accounts receivable can be passed on, all can be avoided, so must be provision for bad debts. Enterprises should be fully estimated bad debt losses that may occur will be the impact of gains and losses, bad debts on sche
14、dule extract prepared to break down the risk of bad debt losses. Their provision is based on sound principles and the principle of proportion. Accounting system of Chinas enterprises, enterprises can only account for bad debt allowance for loss method. Allowance for bad debts is estimated that loss
15、of time, the formation of bad debts. Have to guard against the risk of bad debts, to resist the loss of identity, is to guard against the risk of accounts receivable of the first barrier. Accounts receivable as a bad loss does not mean that companies give up to obtain the right to accounts receivabl
16、e, business units should continue to pay attention to the debt situation, as far as possible to recover the receivable. Clear job responsibilities, he establishment of system of personal responsibility. Accounts receivable management is a system, in accordance with the relevant provisions of enterprises, improve the sales management system, a clear job responsibilities and business processes for the refinement of management; to negotiate the contr
