云南白药公司应收账款管理存在的问题及对策

AbstractAt present,the intensity of market competition is deepening day by day.Whenenterprises carry out sales activities,they tend to sell on credit.The application of credit saleis helpful for enterprises to improve their own sales volume,reduce inventory,and promotethe improvement of economic benefits.In addition,the accounts receivable generated in thecredit sales activities can make the financing channels of enterprises more and more broad,which is the credit fulcrum of enterprise loan financing.Of course,everything has two sides,and there are some disadvantages in credit sale itself.With the development of credit salesactivities,once accounts receivable become bad debts,enterprises will become direct losers.In view of this,accounts receivable management is introduced into the major enterprises.Atpresent,some enterprises in China have poor management of accounts receivable and highlevel of bad debts.In addition,due to the lack of credit system,the production and operationof enterprises are threatened.Therefore,for enterprises,the analysis of accounts receivablemanagement is of great significance.This paper studies and analyzes the management of accounts receivable of YunnanBaiyao enterprises,and makes corresponding strategic analysis on the existing problems.Firstly,it introduces the concept of accounts receivable,the function of accounts receivablemanagement and the methods of accounts receivable management.Secondly,it analyzes theproblems existing in the accounts receivable of Yunnan Baiyao company from the aspects ofthe defects of the prior control system of accounts receivable,the lack of dynamic tracking ofaccounts receivable,and the lack of reasonable remedial measures after the event.Finally,according to the current problems of the enterprise,the corresponding measures are putforward:the suggestions of prior control include setting up an independent credit managementdepartment to reduce the bad debt risk of accounts receivable;The suggestions includeincreasing the turnover rate of accounts receivable and increasing the collection of overdueaccounts;The suggestions of post control include strengthening the follow-up control ofcredit sale risk and the financing management of accounts receivable.This paper hopes thatthrough the analysis of the accounts receivable management of Yunnan Baiyao company,the