Abstract
As economic development and globalization continue, more and more companies are rapidly capturing market share and increasing profits through credit sales, thus creating a large amount of accounts receivable. Strengthening the management of accounts receivable can not only prevent and effectively control the corresponding accounts receivable, but also enhance the company’s ability to recover the accounts receivable. Therefore, how to properly and effectively manage accounts receivable is a difficult issue for the company management to face. Taking Semir Apparel as the research object, this article analyzes the problems in the management of accounts receivable of Semir Apparel, in order to provide a development path that can be learned for the survival and development of the company.
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