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eivable overall structure of this paper. The second part of the basic theory of accounts receivable management, mainly introduced receivables management objectives, contents and significance. The third part introduces the new flying status of accounts receivable management company. Describes the company's policies and accounts receivable management effectiveness, trade impact on the company's current situation and company accounts receivable management problems. The fourth part of the management of accounts receivable for the problems of the new Aircraft Company made receivables management solutions. Mainly from the credit approval system to strengthen the company, the daily management of accounts receivable, bad debts regime propose solutions to specific recommendations.

For an enterprise, accounts receivable and sales presence itself is a continuum, companies on the one hand would like to use it to promote sales, increasing sales, and enhance competitiveness, while anxious to avoid an increase in accounts receivable due and bring to the enterprise cash flow difficulties, bad debts and other defects. Therefore, the basic objective of receivables management in enterprises to improve competitiveness and expand sales, while minimizing the opportunity cost of management of accounts receivable, bad debt losses and management costs and maximize return on investment accounts receivable . More specifically, accounts receivable management timely and full recovery of the amount is to minimize the cost of holding accounts receivable, accounts receivable to maximize the net, allowing customers to restart the repayment plan, and encourage customer be settled as soon as possible as well as cost savings. Accounts receivable management minimum target is to have enough cash flow, does not affect the normal production and operation of enterprises to maintain and achieve a virtuous cycle of business development. Accounts Receivable Management's ultimate goal is timely recovery of debts.
Current assets Accounts receivable as a business is an integral part of its management should be emphasized to improve liquidity, prompting a prompt recovery of accounts receivable, accounts receivable to cash, to achieve fast and full conversion. Accounts Receivable Management focus is according to the actual operating conditions and customer credit conditions to develop enterprise reasonable credit policy, which is the enterprise financial management is an important part, but also to achieve the accounts receivable management business purpose must be developed The policy strategy. These receivables management makes targeting increasingly complex content. Accounts receivable management include:
1. Reduce accounts receivable management costs, management costs, and minimize bad debt losses
Receiving at the same time to control costs. Here's costs represent the cost of the daily management needs, including telephone charges, mailing costs, legal fees, collection agency commissions and fees and staff wages. The longer the bill arrears, creditors recover less likely, if not for the continuous recovery of arrears customers, the longer, the higher the cost of receivables. Because it will surely want to take a more comprehensive and complex collection measures. Accounts receivable arising from the cost of the most expensive is bad, but it does not mean to stop crediting bad debt recovery, sometimes companies need to continue to investigate the c