Abstract
With the wide use of enterprises’ goodwill, the amount of accounts receivable which stays is being a rising trend every period. What’s more, the proportion of accounts receivable is keeping increasing in current assets. In this paper, there will be a simple summary and analysis on the emergence and the harm of accounts receivable. And an illustration on the main management of accounts receivable has been given. This paper tells the relationship between credit administration and management of accounts receivable, and it points out the inapplicability of recent popular systematic credit rating and analysis method applied to the manufacturing industry of rail equipment, also proposes a management method of accounts receivable based on credit rating.
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MA, K., MIAO, R., YANG, Wc., PENG, Z., SUN, B., HU, Ny. (2017). A management method of accounts receivable based on credit rating for rail equipment manufacturing industry. In: Qi, E., Shen, J., Dou, R. (eds) Proceedings of the 23rd International Conference on Industrial Engineering and Engineering Management 2016. Atlantis Press, Paris. https://doi.org/10.2991/978-94-6239-255-7_41
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DOI: https://doi.org/10.2991/978-94-6239-255-7_41
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