In order to meet the needs of accounts receivable management of Aucma company, enhance the collection awareness of employees, and improve the recovery effect of funds, the company should improve the existing performance appraisal system, take the collection performance as an appraisal content, and implement rewards and punishments accordingly. By improving the existing performance appraisal system, we can let the business personnel understand that sales is important, but it is also important to expand sales and ensure the payment can be recovered.<br>
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