Accounts Receivable Look At Problems And Manage Enterprise Assets Well

Generally speaking, the indicators in the execution process of enterprises are likely to be inconsistent with the results calculated by us. If the difference is large, we need to pay attention to and analyze the reasons for the inconsistency.

1, income problem.

Income is positively related to accounts receivable, with large income, large accounts receivable, small income and small accounts receivable.

If income growth is less than the growth of accounts receivable, that is to say, the receivables turnover rate is falling, this is likely to hide problems: first, accounts receivable bad debts, the root of which may be excessive pricing, loss of customers, inability to repay, or lack of credibility of customers and escape from debts; and the company's loosening of debt collection policies and credit policies to gain competitive advantage; two, collusion of fraud, resulting in increased accounts receivable and false income, here are unilateral behaviors of customers, and some enterprises collude with customers to whitewash their performance.

2, cost.

The relationship between expenses and accounts receivable should be analyzed through sales revenue.

Therefore, expenses are indirectly related to accounts receivable.

In a well run and stable enterprise, the cost changes are generally not very large, and maintain a certain proportion to sales revenue.

If there is a big change in the cost rate, it is very likely that the business mode of the enterprise has substantially adjusted. We must pay attention to the hidden risk of this adjustment.

When the business mode of an enterprise is adjusted, we need to evaluate whether it has the supporting management capability and the support of the relevant parties. Is there any defect in its internal control? If there is no adjustment in the mode, then there is any pfer of interest in the cost area, such as the expense or pfer for the other side.

Is there any cost of intertemporal manipulation and payment, such as invoicing in advance or delayed?

3.

Problem.

Accounts receivable and inventory are positively related. In some enterprises, inventories are reduced and accounts receivable increases. Both of them are swallowed up, so that it is possible to increase sales by surprise. Therefore, the quality of sales can be suspected.

The increase of inventory level also indicates that enterprises' continuous profitability and operational capacity may have problems. If they can not be digested in a short time, we must assess the risks of enterprises.

4, debt problem.

When we are financing, the bank is right.

The relationship between income and liabilities and assets is very sensitive.

Generally speaking, the total liabilities can not exceed 65% of the total assets.

The current liabilities should not exceed one year's operating income, nor exceed the current assets. If an enterprise wants to invest, it must have corresponding working capital and the source of its working capital is long-term funds, including its own funds and long-term loans.

When the company's financial indicators fail to meet the above requirements, it shows that the financial needs of enterprises are concerned.

It may be caused by excessive investment of enterprises, or the weakening of competitiveness of enterprises and the poor turnover of assets.

These all predict the risk of the enterprise.

5, report dressing problem.

Some enterprises often gloss over statements because of the need for financing, because the relationship between various financial indicators is complicated. Many financial staff are not fully considering the glosses of statements, or they consider all of them, and because of some objective constraints, they fail to do so.