随着市场经济的发展,在市场供求关系和商业竞争的推动下,企业之间大多

数都是通过赊销方式来实现商品交易。要大量销售商品,增加营业收入和利润总

额,降低库存,提升市场竞争力,显然,赊销是一种很重要的促销手段。然而,

赊销多了,必然应收账款也会加大。如果不控制和管理应收账款,应收账款将一

直居高不下。随之,坏账损失也会加大、管理成本也会提高、经营利润降低、资

金周转低效,这一系列的问题加大了企业的财务风险,进而影响企业稳定、健康

发展。因此,如何对应收账款进行有效的管理,是当前大多数企业管理者面对的

重要课题。

近几年来,随着s公司战略决策的转变,销售规模逐年在扩大,销售收入逐

年增加,应收账款也随之大幅增加,巨大的应收账款己经严重影响到企业的发展。

本文从s公司应收账款管理中存在的主要问题实施分析,提出加强应收账款管理

的建议,从事前防范、事中控制到事后处理三个环节,建立一套全方位、全过程

的、实时动态监控的应收账款管理体制,以期为s公司有效控制应收账款管理,

优化应收账款管理水平、提高资金利用效率,降低坏账损失,规避财务风险,帮

助s公司找到切实可行的解决问题的方法和途径。

本文在分析了 S公司应收账款管理现状的基础上,指出该公司应收账款管理

存在的主要问题,并对引发问题产生的内外部因素进行了分析。进而针对S公司

应收账款管理中存在的问题提出了一些建议和具体解决方案。

关键词:S公司,应收账款,管理对策

I

RESEARCH ON ACCOUNTS RECEIVABLE

MANAGEMENT OF S COMPANY

ABSTRACT

With the development of economy,pushed by the market and the business

competition, most corporations achieved their commodity transactions by credit sales.

As an important promotional way, credit sale plays a significant role on expanding

products sale, increasing sale revenue, reducing overstocking and strengthen

competitiveness. However, with the increase of credit sale, accounts receivable will be

enhanced as well. If corporations lack abilities of efficient control and management

towards accounts receivable, it will lead to serious effects such as accounts receivable

burden,incensement of bad debts,raise of managements cost, profit reduction,

difficulties in capital flow and raise of financial risk so that it will affect the stability of

corporation development. So, how to strengthen the management of accounts receivable

is a vital topic to modern corporate management.

In recent years, S Company gradually expands its sales scale,which leads to the

increase of sales revenue, at the same time accounts receivable increase dramatically as

well. The giant accounts receivable burden has become a bottleneck which severely

restricts the company's development. Bases on the real situation of S Company, this

paper put forward some suggestions by analyzing the existed problems of accounts

receivable. It points out that the company should build an accounts receivable

management system which includes all the aspects, the whole process and through three

steps as precaution, control and disposal. By the investigation of S Company, this

dissertation provides feasible solutions which are beneficial to strengthen the

management of accounts receivable, improve the efficiency of capital utilization and

reduce the doubtful debts loss and financial risks.

This paper not only analyses the current situation towards the management of

accounts receivable in S Company, but also points out the primary problems of accounts

receivable management in S Company,and analyses both internal and external reasons

which reflect on such problems. So the dissertation gives some suggestions and detailed

solutions by investigating the existed problems of accounts receivable management in S

Company. The last it generalizes the achievement of the management of accounts

receivable in S Company

KEY WORDS: S Company, Accounts receivable, management measures