There Are Some Problems In Accounts Receivable Management.

Accounts receivable refers to the amount of money that should be charged to customers but not yet received by the enterprises in the process of selling goods and services on account of credit, including all the funds and extra charges that should be charged to customers, such as incidental expenses, insurance premiums, and value added tax payable to purchasing units.

Accounts receivable is a very common and very important asset of an enterprise. Its safety and quality will affect the resources, profit and loss, cash flow and even the development of enterprises.

At present, there are still some problems in the management of accounts receivable in the modern enterprise management system.

1, accounts receivable management system is not sound enough.

In modern enterprises, the management system of accounts receivable is not perfect.

If there is no sound management system as the foundation, the relevant work of accounts receivable will be restrained, and financial risks will be increased.

In some enterprises, there is no systematic system for contract management, sales management, and accounts receivable daily management. There is no regulation on the operation procedures of specific operation procedures and the rights and responsibilities of operators.

The system is not perfect enough, on the one hand, it increases the difficulty of accounts receivable management.

On the other hand, there is no guarantee for the safety recovery of accounts receivable.

At the same time, because of the lack of system, the internal audit can not be trusted, and it can not play its positive role in ensuring the smooth development of all work and protecting the company's property safety.

2. Department responsibilities

Not clear enough.

In some enterprises, there is no clear division of labor in the management of accounts receivable.

The examination and approval of credit sale customers and the checking and approving duties of credit sales quota are in relevant departments, but after the examination and approval, the implementation and quota usage of the actual business are followed and supervised, and no relevant departments are responsible for it.

If the operation is normal, there is no risk.

However, if the customer pays difficulties or overdue or bad debts, it will cause serious losses to the enterprise without pre tracking and supervision.

When problems arise, due to the unclear division of departments and no relevant departments to undertake, the most favorable time for recovery will be delayed, and the risk points will not be controlled in time, resulting in major hidden dangers in accounts receivable management.

3.

Need to be strengthened.

Bad debt management is an important part of accounts receivable management.

For some enterprises, because of inadequate management system and lack of management means, there are often large bad debts. However, there is a lack of unified methods and standards in the recognition and treatment of bad debts.

The specific way of operation is to wait for the audit at the middle of the year and the end of the year, and entrust accounting firms to confirm and make corresponding accounting adjustments.

Because there is a certain lack of cognition in the recognition and handling procedures of bad debts, it also brings blindness and randomness to accounts receivable management.

4.

The application is not enough.

The use of accounts receivable will bring substantial value to enterprises if they are used.

If we do not make use of the management, there will be some uncertainty in the safe and full recovery, which will bring risks to the enterprises.

In some enterprises, there is not enough motivation in the exploration of new business models. So the management of accounts receivable at present is only based on risk prevention, but it does not use external force to eliminate risks, and has not explored its utilization space.

This is actually a kind of resource idle and waste, especially for a shortage of funds, the use of new asset management tools, the rational use of accounts receivable, reduce the risk of bad debts reasonably, can bring unexpected gains to the development of enterprises.

At the same time, other areas and ways should be developed to manage accounts receivable.