At present, China's market competition environment is more and more fierce, and enterprises will continue to use accounts receivable to improve their status, but if the accounts receivable can not effectively mana...At present, China's market competition environment is more and more fierce, and enterprises will continue to use accounts receivable to improve their status, but if the accounts receivable can not effectively manage, it may bring huge financial risk to the enterprise, threatening the normal operation of the enterprise. Therefore, relevant systems should be formulated and improved to attach importance to the daily management and accounting of accounts receivable, so as to reduce risks and ensure the normal operation and development of enterprises while using accounts receivable to expand sales.展开更多
From the perspective of supply chain, individual enterprises must have many connections with other individuals and enterprises in their development. Most of the enterprises are bound to face the problems related to ac...From the perspective of supply chain, individual enterprises must have many connections with other individuals and enterprises in their development. Most of the enterprises are bound to face the problems related to accounts receivable management in their business development and overall development. Based on the analysis and research of the application of literature review method and other methods, it can be found that there are many risks in dynamic accounts receivable management, and the prevention and control of these risks will have a direct impact on the financial stability and overall development of the enterprise. This paper will specifically analyze the lack of risk prevention and control in the management of enterprise accounts receivable, and put forward more effective risk prevention and control strategies based on the actual situation.展开更多
With the development of China's economy, private enterprises gradually developed and occupied a large market share. Accounts receivable management is an indispensable and important tool for enterprises to enhance ...With the development of China's economy, private enterprises gradually developed and occupied a large market share. Accounts receivable management is an indispensable and important tool for enterprises to enhance their competitiveness. In order to solve the problems in the management of accounts receivable, it is necessary to clearly understand the reasons for the existence of accounts receivable in order to formulate scientific and reasonable management methods. This paper studies and analyzes the problems and countermeasures of accounts receivable management in small and medium-sized enterprises for reference.展开更多
Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be inc...Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be increased by granting customers the privileges of making payment a month or more after the date of sale. The accounts receivable play significant important role in company＇ s flow of funds, lots of companies was bankrupted and going bankrupt because capital turnover is so bad in reality, so that how to strength the management of the accounts receivable becomes the key in the process of making the industry survive and develop. Especially the construction industry, it will produce a large amount of the accounts receivable because of the it ＇ s own character of whole industry. This text will to come up with the corresponding countermeasure by analyzing accounts receivable management situation and the influence to companies and forming causes.展开更多
We measure the quality of provisions for bad debts, based on both the cross-sectional and time-series basis. Empirical tests show the impacts on earnings information contents, as well as on the incremental information...We measure the quality of provisions for bad debts, based on both the cross-sectional and time-series basis. Empirical tests show the impacts on earnings information contents, as well as on the incremental information content of cash flows.展开更多
Spurred by the global climate crisis,nations worldwide are accelerating energy-structure adjustments and promoting the low-carbon transformation of the transport sector through policy incentives.Concurrently,the deep ...Spurred by the global climate crisis,nations worldwide are accelerating energy-structure adjustments and promoting the low-carbon transformation of the transport sector through policy incentives.Concurrently,the deep integration of digital technologies and artificial intelligence is reshaping the automotive landscape,driving the joint evolution of electric powertrains and intelligent-driving capabilities and laying the technological foundation for smart mobility solutions.Amid this shift,an emerging cohort of next-generation automakers has entered the market.This study focuses on NIO Inc.as a representative firm within the global new-energy-vehicle(NEV)segment.Based on the operational capacity theory,study selects three key operational ratios:accounts receivable turnover,inventory turnover,and total asset turnover.Its primary objectives are to evaluate NIO’s operational efficiency against industry benchmarks by checking NIO’s annual financial report data from 2019 to 2023,and to propose actionable recommendations for the operational challenges identified.The study found that the accounts receivable turnover and inventory turnover of NIO fluctuated significantly,while the total asset turnover was relatively low.To address that,three improvement suggestions were proposed:refining credit management,optimizing inventory management,and enhancing asset utilization.It is hoped that these suggestions would provide a reference for other NEV enterprises and contribute to better promoting development of the industry.展开更多
文摘At present, China's market competition environment is more and more fierce, and enterprises will continue to use accounts receivable to improve their status, but if the accounts receivable can not effectively manage, it may bring huge financial risk to the enterprise, threatening the normal operation of the enterprise. Therefore, relevant systems should be formulated and improved to attach importance to the daily management and accounting of accounts receivable, so as to reduce risks and ensure the normal operation and development of enterprises while using accounts receivable to expand sales.
文摘From the perspective of supply chain, individual enterprises must have many connections with other individuals and enterprises in their development. Most of the enterprises are bound to face the problems related to accounts receivable management in their business development and overall development. Based on the analysis and research of the application of literature review method and other methods, it can be found that there are many risks in dynamic accounts receivable management, and the prevention and control of these risks will have a direct impact on the financial stability and overall development of the enterprise. This paper will specifically analyze the lack of risk prevention and control in the management of enterprise accounts receivable, and put forward more effective risk prevention and control strategies based on the actual situation.
文摘With the development of China's economy, private enterprises gradually developed and occupied a large market share. Accounts receivable management is an indispensable and important tool for enterprises to enhance their competitiveness. In order to solve the problems in the management of accounts receivable, it is necessary to clearly understand the reasons for the existence of accounts receivable in order to formulate scientific and reasonable management methods. This paper studies and analyzes the problems and countermeasures of accounts receivable management in small and medium-sized enterprises for reference.
文摘Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be increased by granting customers the privileges of making payment a month or more after the date of sale. The accounts receivable play significant important role in company＇ s flow of funds, lots of companies was bankrupted and going bankrupt because capital turnover is so bad in reality, so that how to strength the management of the accounts receivable becomes the key in the process of making the industry survive and develop. Especially the construction industry, it will produce a large amount of the accounts receivable because of the it ＇ s own character of whole industry. This text will to come up with the corresponding countermeasure by analyzing accounts receivable management situation and the influence to companies and forming causes.
文摘We measure the quality of provisions for bad debts, based on both the cross-sectional and time-series basis. Empirical tests show the impacts on earnings information contents, as well as on the incremental information content of cash flows.
文摘Spurred by the global climate crisis,nations worldwide are accelerating energy-structure adjustments and promoting the low-carbon transformation of the transport sector through policy incentives.Concurrently,the deep integration of digital technologies and artificial intelligence is reshaping the automotive landscape,driving the joint evolution of electric powertrains and intelligent-driving capabilities and laying the technological foundation for smart mobility solutions.Amid this shift,an emerging cohort of next-generation automakers has entered the market.This study focuses on NIO Inc.as a representative firm within the global new-energy-vehicle(NEV)segment.Based on the operational capacity theory,study selects three key operational ratios:accounts receivable turnover,inventory turnover,and total asset turnover.Its primary objectives are to evaluate NIO’s operational efficiency against industry benchmarks by checking NIO’s annual financial report data from 2019 to 2023,and to propose actionable recommendations for the operational challenges identified.The study found that the accounts receivable turnover and inventory turnover of NIO fluctuated significantly,while the total asset turnover was relatively low.To address that,three improvement suggestions were proposed:refining credit management,optimizing inventory management,and enhancing asset utilization.It is hoped that these suggestions would provide a reference for other NEV enterprises and contribute to better promoting development of the industry.
