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Production Economics 93（2005）235—237
236
Accounts Receivable Management
Clifford AndChristjahn
Abstrhe lack of a sound and effective customer profiles and professional credit rating, credit limits and credit control, there is no risk of bad debts in advance, a matter of prevention and control. Many enterprises, wages and benefits linked to the operating mode, the operator simply allows the pursuit of high-margin, commodity or the provision of credit blind services, to create indicators met or surpassed the illusion, do not consider value for money and recyclability, and increase business accounts receivable risk. Enterprise internal control system in a large number of claims for clean-up funds, poor collection, resulting in financial losses. Corporate accounting departments should timely accounting, accounts receivable reflect the situation correctly.
However, the prevalence of accounting in debt, debt accounts do not wither in time the entire problem of cleaning up failed to claim the funds, check, and many of the business of money is unknown, the possibility of increased bad debts. In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus. The existence of these issues to cover up the business losses, is not conducive to strengthen