In an environment of rapid economic development, in order to be able to take the lead in the competitive market environment, more and more enterprises choose to sell on credit to increase the sales volume and market share of goods, but with the increase of business transaction activities, more and more enterprises have chosen to use credit to increase their sales volume and market share, but with the increase of business transaction activities, The number of transactions using credit is becoming more and more frequent, and the amount of accounts receivable in the course of credit sale is also increasing. What follows is that the probability of bad debts in enterprises' accounts receivable is increasing constantly. At the same time, at the same time, The emergence of bad debts will bring huge economic losses to enterprises. Therefore, in order to maintain the long-term development of enterprises, enterprises should strengthen the management of bad debts in their daily activities, as far as possible. To avoid the decrease in the amount of accounts receivable that enterprises can recover because of bad debts, only in this way can they provide sufficient financial support for the sustainable operation of the enterprise, and enterprises can survive and develop better in the fierce market competition. Analyzing the causes of bad debts and finding solutions will be an important way for enterprises to improve the utilization rate of funds and avoid bad debts. Taking Yunnan Jinggu Forestry Co., Ltd as an example, this paper analyzes the causes of the bad debts of enterprises and puts forward some specific schemes: signing sales contracts, handling affairs strictly in accordance with the law, doing a good job in the investigation of the reputation of users' enterprises, maintaining customer relations, and improving customer relations. Operation mechanism, etc. And hope in this way to reduce the impact of bad debts caused by enterprises.
Keywords: Enterprise; Bad debt loss; Credit sale; Reason; Measure
