Payment recovery is a routine business of manufacturing enterprises, which directly affects their final profits. In the management consulting work, we found that some enterprises did not recover the payment in time because of the backward management mechanism and method of accounts receivable. By implementing professional credit management measures, the accounts receivable management of these enterprises can be improved in an all-round way, thus greatly improving the efficiency of payment collection and reducing the proportion of bad debt risk loss. Perhaps, there are various reasons why customers can't pay the payment on time, and the reasons why business personnel didn't complete the collection task are also sufficient. However, as a manager, you must not be confused by these reasons and reasons. In the face of more and more arrears, you can only find the real problem by trying your best to find the most effective solution. Our research results show that the following questions are the key points: 1. Who is responsible for the collection of accounts in the company? There is no doubt that at present, for the vast majority of enterprises focusing on product production, the responsibility of collecting money is mainly completed by sales staff. However, the sales staff's payment collection work is not ideal. For example, some business people are afraid of offending customers and are unwilling to collect money strictly according to the due payment date, which has caused some customers to form inertial arrears. For another example, some salespeople lack experience in collecting money, which leads to long-term overdue accounts and delays the best time for dunning. Further analysis shows that because the management goal of the sales department is to complete the sales, the sales staff will put the maintenance of customer relationship in the first place, even at the expense of the company's payment. Facts have proved that introducing the management concept of "the customer is always right" into the payment collection work will bring endless troubles to the accounts receivable management of enterprises. The fundamental way to solve this problem is to strengthen the supervision and control of sales staff's payment return and let more professionals participate in the payment return. 2. What indicators are used to evaluate the management performance of accounts receivable? Some enterprises mainly use the index of "return on capital" to assess the management of accounts receivable, that is, the ratio of recovered payment to sales. However, this indicator only reflects the amount of money recovered, but does not reflect the quality of accounts receivable management. This gives business people the impression that as long as they finally receive the payment, they don't have to worry about the time of payment recovery. In fact, what really plays a decisive role in the final profit and cash flow of an enterprise is the efficiency (time) index of accounts receivable, the number of days of sales realization (DSO) or the ratio of overdue accounts receivable. The survey found that all enterprises with leading benefits in this industry attach great importance to the quality of accounts receivable, and they regard accounts receivable as their most important assets, even their own blood. Many enterprises mainly take the risk loss of bad debts as the assessment index of their business personnel. However, a new statistical analysis shows that it is not bad debts that pose the greatest threat to the operating profits of enterprises, but the delayed payment of payment for goods: the interest loss caused by delayed payment for goods is usually ten times that caused by bad debts! 3. How to deal with the inertia default of big customers? The importance of big customers to the company is self-evident, but the debts owed by big customers are often amazing. Therefore, we should be more careful and cautious about the payment management of large customers. Some business people dare not ask for normal payment just because the other party's order is large, or even blindly accommodate it. This is extremely wrong. Who knows that the real big customers should first be those who have greater solvency and are willing to pay on time? More importantly, managers need to remember that customers will always respect those strict and standardized suppliers. In addition, it is also problematic to hand over the collection of large customers to lower-level business personnel. Because the collection of big customers needs communication and coordination in line with the company's interests. How to strike a balance between maintaining a good customer relationship and strictly collecting accounts is indeed a matter of great concern to the company.