Analysis method of accounts receivable

Accounts receivable analysis methods include aging analysis, payback period analysis and bad debt provision ratio comparison analysis.

1, aging analysis method.

According to the length of overdue accounts, classify, analyze and manage overdue customers in different time periods, and take timely collection measures. This method can reveal the potential bad debt risk and dunning effect, and also consider the management of accounts receivable from the perspective of customer credit.

2. Payback period analysis method.

This method calculates the time from the delivery date (sales date) to the collection date, that is, the "collection period". Usually, the payback period of accounts is compared with the company's credit period to analyze the company's collection ability. The shorter the payback period, the stronger the enterprise's collection ability, the higher the capital turnover ability and operating efficiency.

3. Comparative analysis of bad debt reserve ratio.

By analyzing the fluctuation of bad debt reserve ratio, this method can judge the financial stability and solvency of enterprises. The low bad debt reserve ratio indicates that the enterprise has insufficient risk assessment and increased financial risk; A high bad debt reserve ratio may lead to a decline in corporate profits.

Brief introduction of accounts receivable:

1, the concept of accounts receivable.

Accounts receivable refers to the money that an enterprise should collect from the purchasing unit when selling goods, products and providing services in the normal course of business, including the taxes and fees that should be borne by the purchasing unit or the labor service receiving unit, as well as various transportation and miscellaneous fees paid by the purchasing party. Accounts receivable is a kind of creditor's right formed with the sales behavior of enterprises.

Accounts receivable include creditor's rights that have occurred and will occur in the future. The former is a creditor's right that has happened and is clearly established, and the latter is a creditor's right that has not happened in reality but will definitely happen in the future.

2. The scope of accounts receivable.

Accounts receivable have a specific range. First of all, accounts receivable refer to the creditor's rights arising from sales activities or provision of labor services, excluding other receivables such as employees' arrears and interest receivable from debtors.

Secondly, accounts receivable refer to the creditor's rights of current assets, excluding long-term creditor's rights, such as buying long-term bonds; Third, accounts receivable refer to the money collected by the company from customers, excluding various deposits paid by the company, such as bid bond and lease-in package.