Series Vol. 14 , 13 September 2023
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Enterprises in China's food manufacturing industry are mainly small and medium-sized enterprises, which are in a weak market position. With the continuous integration of dis-tributors and the tight capital chain, the proportion of procurement credit will increase, and the problem of accounts receivable will become more and more prominent. Aiming at this problem, this paper adopts literature method and case analysis method to study and discuss the existing problems of accounts receivable management of Shanghai Weiming Food Company. Paper first introduces the research background and significance, this pa-per expounds the concept and basic theory of accounts receivable management, wei Ming food company accounts receivable management present situation of Shanghai, and analyz-es the Shanghai wei Ming food company accounts receivable management problems, such as not to set up independent credit management department, business process controls and the absence of regulation, deficiency in the collection and appraisal way, Market credit mechanism is not perfect. In view of these existing problems, the paper puts forward the corresponding improvement measures, one is to set up a credit management group; Sec-ond, establish a sound credit management system; Third, standardize sales process man-agement; Fourth, establish and improve collection and assessment methods.
food enterprise, accounts receivable, credit management, the collection system
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The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.