Many companies have systemized thorough management of receivables and payables with their business partners. However, due to the different conditions of each business partner and their own business model, "receivables and payables" are not handled by the standard package functions, so they are covered by creating a built-in system or performing manual operations for some tasks. Most of the receivables and payables areas of large Japanese companies have been built using add-on and scratch systems, which continue to incur maintenance costs due to external factors. In this document, we will introduce examples of operations and transactions handled with standard functions by eight major companies, ranging from trading companies to manufacturing companies. Please check if there are any examples in industries similar to your own, or if there are any improvement results from companies that have experienced similar issues.