Paper Infomation
Analysis of Accounts Receivable Management and Control in Zoomlion
Full Text(PDF, 70KB)
Author: Jiayu Xu
Abstract: With the rapid development of China's socialist market economy, the competition among enterprises is increasingly fierce. In order to expand market share and enhance product competitiveness, credit sales as an important way of credit sales are widely used. However, credit sales not only promote the growth of sales, but also lead to the continuous expansion of the scale of accounts receivable of enterprises. According to data from the National Bureau of Statistics in 2022, the total receivables of China's industrial enterprises above designated size have exceeded 18 trillion yuan, up 15.1% year on year. This phenomenon not only aggravates the capital turnover pressure of enterprises, but also brings potential financial risks. This paper takes Zoomlion Heavy Industry Co., LTD., a leading enterprise in the construction machinery industry, as the research object, through in-depth analysis of the current situation of its accounts receivable management, discusses the universal problems existing in the enterprise accounts receivable management, and puts forward the corresponding optimization control measures. As a leading enterprise in the industry, Zoomlion's accounts receivable management practice is typical and representative, which can provide useful reference for similar enterprises.
Keywords: Accounts Receivable, Accounts Receivable Management, Risk Control, Zoomlion
References:
[1] 任韧.应收账款和存货压控管理研究[J].会计之友,2023,(S1):117-121.
[2] 芮雪飞.基于石油企业的应收账款和存货管理研究[J].会计之友,2023,(S1):122-124.
[3] 燕鹏.A医药公司加强应收账款精细化管理的几点措施[J].财务与会计,2024,(05):74.
[4] 魏志伟,李惠平.加强建筑施工企业应收账款管控的几点建议[J].财务与会计,2020,(22):76-77.
[5] 朱萍.加强企业应收账款事前管控的一点思考[J].财务与会计,2020,(14):74-75.
[6] 杨珊华.加强应收账款管理的若干实际问题[J].财务与会计,2018,(15):62.
[7] 付广敏.企业应收账款管理问题探究——以比亚迪股份有限公司为例[J].财会通讯,2017,(29):72-75.
[8] 李芳萍.中小企业应收账款管理的问题与对策[J].山西财经大学学报,2016,38(S2):72-73.