個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Shenzhen JIT Technology: Accounts Receivable Management Issues
內容大綱
In March 2012, the president of Shenzhen JIT Technology Co., Ltd., a small electronics manufacturing company in Shenzhen, China, was facing a problem with the company's uncollected accounts receivables (AR). The company had a high level of AR, and the time it was taking to settle these accounts was much longer than the industry average, which had led to financial difficulties. The company had formalized its sales commission structure to include a system of rewards and penalties related to the collection of outstanding AR payments, but these new rules had not solved the AR problem. The president needed answers: What was the main reason for the company's high AR and receivable turnover? What was wrong with its AR policy? What specific approach for quantity management of AR would resolve these issues?