Nghiên cứu phương pháp quản trị khoản phải thu để giảm thiểu rủi ro tín dụng thương mại trong các công ty kinh doanh vật liệu xây dựng

Abstract

Using commercial credit is common in manufacturing, construction industry and account receivables of companies in these sectors often occupy a significant percentage of total assets. However, most companies just manage their account receivables based on experience and emotion instead of strict corporate governance; therefore, they do not take a full advantage of working capital or even increase the amounts of overdue debts, bad debts. This study gives a receivables governance model through evaluating customers to help companies which sell on credit can select customers meeting credit standards towards reducing debt recovery risks while ensuring the competitiveness of enterprises.