The management level of accounts receivable is closely related to the health of working capital,and greatly affects the operation and long-term development of an enterprise.With the theory of accounts receivable management,this study figured out the existing problems in the management of the accounts receivable in T Company through vertical analysis of the related financial data in the last five years and horizontal comparison of representative companies in the industry,and put forward improvement measures from the three aspects of pre-credit-sale,in-credit-sale and post-credit-sale,so as to establish a better credit management model.
关键词
应收账款管理/中小型企业/信贷政策
Key words
accounts receivable management/small and medium-sized enterprises/credit policy
维普
万方数据