摘要：在激烈競爭的市場經(jīng)濟中，正確運用賒銷，加強應(yīng)收賬款的風(fēng)險管理顯得非常重要。企業(yè)能否有效地控制和管理應(yīng)收賬款，不僅直接決定了流動資金的周轉(zhuǎn)水平和最終經(jīng)營利潤，而且還直接影響到銷售收入和市場競爭力的提高。

　　　S公司在應(yīng)收賬款管理中存在著許多問題，由于S公司業(yè)務(wù)流程管理上存在不足，導(dǎo)致S公司應(yīng)收賬款逐年上升，這給企業(yè)的生產(chǎn)經(jīng)營帶來許多不良的影響，企業(yè)希望能找到方法對應(yīng)收賬款進行有效的控制和管理，使公司在激烈的市場競爭中繼續(xù)發(fā)展。

　　　本文通過對S公司的內(nèi)部環(huán)境及公司應(yīng)收賬款的管理方面上進行研究，闡述了S公司存在管理人員不能完全行使權(quán)力，分工不明確， 公司對員工的激勵機制不健全，財務(wù)管理不嚴謹?shù)葐栴}；在應(yīng)收賬款管理方面上，指出了S公司應(yīng)收賬款形成的原因，并對S公司應(yīng)收賬款的事前、事中、事后進行了外部和內(nèi)部分析，指出了S公司應(yīng)收賬款管理存在的問題。進而對S公司提出了實施業(yè)務(wù)流程再造的基本思路，目的在于通過S公司施行業(yè)務(wù)流程再造的過程，提高應(yīng)收賬款的質(zhì)量，從而提高公司的市場競爭力。通過對S公司的應(yīng)收賬款管理實施業(yè)務(wù)流程再造過程后，S公司的財務(wù)部門工作效率提高了，應(yīng)收賬款周轉(zhuǎn)率也明顯提高，以及在根本上對公司的成本進行了嚴密的控制，實現(xiàn)了“節(jié)流”，使公司的業(yè)績也取得了突破性的進展。

關(guān)鍵字：S公司，業(yè)務(wù)流程再造，應(yīng)收賬款管理

Abstract:Nowadays, in the fierce market economic competition, it is rather important to use credit appropriately and enhance the management of account receivable risk. If a company can not be able to control and manage the account receivable effectively, it will not only influence the situation of the working capital, but also the final operating profit, as well as the sales income and the improvement of the market competitiveness.

　　　 So far, there are a lot of problems about the management of the account receivable of the S company. Due to the shortage of the S company’s business process management, the account receivable of the S company keeps increasing year by year, and it has brought about lots of undesirable influence. Therefore, in order to keep a competitive situation in this fierce market competition, the S company is in the hope of finding an effective way to control and manage the account receivable.

　  Through observing the internal environment of the S company and the management of the company’s account receivable, the essay aims to demonstrate some problems existing in the company such as the obscure responsibilities between the employees, the disadvantages of the incentive mechanism, the shortages of the financial management, as well as the management personnel can not execute their powers well. As regards the management of the account receivable, it shows the reason of forming the account receivable, and offers an analysis of observing the process of account receivable, besides, it also demonstrates the problems of the management of the account receivable. Therefore, in order to improve the quality of the account receivable, and enhance the market competitiveness of the S company, the article aims to put forward a basic idea of reengineering the business process. By reengineering the business process, the working effectiveness of the S company’s financial department will be improved, and the turnover rate of the account receivable will be enhanced obviously. Besides, the cost of the company will be controlled and saved rigorously, then, the achievement of the company will reach a breakthrough.

Key Words：S company；Business Process Reengineering；account receivable