本文選題：信用銷售政策 + 信用銷售風(fēng)險�。� 參考：《東華大學(xué)》2017年碩士論文

【摘要】：在經(jīng)濟一體化、全球化的背景下,市場供過于求由賣方市場轉(zhuǎn)化為買方市場條件,市場競爭愈演愈烈,企業(yè)的信用銷售已經(jīng)成為經(jīng)營管理中的新常態(tài)。信用銷售一方面促進(jìn)企業(yè)擴大銷售,提高市場占有率,提升企業(yè)競爭力,另一方面也造成更多流動資金占用、管理復(fù)雜性提高、企業(yè)經(jīng)營風(fēng)險水平升高,從而需要企業(yè)有更高的管理水平,這都將體現(xiàn)為企業(yè)信用銷售政策的制定與實施上。因此,研究分析企業(yè)的信用銷售政策,查找企業(yè)現(xiàn)行信用銷售政策的不足并給出合理改進(jìn)建議具有十分現(xiàn)實的意義。本文以生產(chǎn)銷售低壓電器產(chǎn)品的某民營企業(yè)—TG公司為研究目標(biāo)對象,根據(jù)信用銷售相關(guān)文獻(xiàn)作為理論指導(dǎo),通過實地調(diào)研、文檔閱讀、深入訪談等方法對公司近幾年的信用銷售政策進(jìn)行調(diào)研整理分析,梳理出現(xiàn)行信用銷售政策存在的主要問題,并給出定性改進(jìn)建議和定量解決方案。論文共分為五章:第一章提出問題,闡述論文的研究背景、研究意義、研究內(nèi)容和研究方法,交代論文的整體章節(jié)結(jié)構(gòu);第二章文獻(xiàn)綜述,基于對現(xiàn)有文獻(xiàn)閱讀思考,總結(jié)提煉企業(yè)信用銷售政策相關(guān)的要素和理論,對組成信用銷售政策的各個要素包括信用與信用銷售、客戶信用評價、客戶信用銷售額度、信用期限、應(yīng)收賬款管理辦法、壞賬認(rèn)定與處理規(guī)則等進(jìn)行綜述,對信用銷售風(fēng)險評價、信用銷售額度計算、客戶信用分級等定量方法給予特別關(guān)注。第三章首先給出一個信用銷售政策分析框架,然后基于該框架分別對公司的銷售渠道、客戶類型進(jìn)行描述,對公司近三年銷售政策進(jìn)行梳理歸納,提煉出公司的客戶信用級別認(rèn)定與管理辦法、不同銷售渠道授信類型的劃分、信用銷售額度的計算方法、應(yīng)收賬款管理辦法、壞賬確認(rèn)及處理辦法等,最后分析出公司現(xiàn)有信用銷售政策中存在的需要改進(jìn)的問題。第四章針對前面分析發(fā)現(xiàn)的問題,分別就公司信用管理的組織架構(gòu)、客戶信用評價與管理方法、信用銷售風(fēng)險管理機制給出整改建議和優(yōu)化途徑,并對信用銷售政策中的定量政策決策參數(shù)(信用銷售額度、信用期限)設(shè)計出基于現(xiàn)金流量預(yù)算的Excel仿真模型,為信用銷售政策的定量參數(shù)優(yōu)化提供解決方案。第五章總結(jié)全文,基于TG公司的發(fā)展戰(zhàn)略指出論文進(jìn)一步深入研究的方向。本研究來源于實際問題,研究結(jié)論對相關(guān)類似企業(yè)的信用銷售政策分析與優(yōu)化具有借鑒意義。
[Abstract]:Under the background of economic integration and globalization, the oversupply of the market is transformed from the seller's market to the buyer's market condition, and the market competition is becoming more and more intense. The credit sales of enterprises have become the new normal in the management. On the one hand, credit sales promote enterprises to expand sales, increase market share, and enhance the competitiveness of enterprises. On the other hand, credit sales also results in more liquid capital occupation, increased management complexity, and higher level of business risk. Therefore, enterprises need to have a higher level of management, which will be reflected in the enterprise credit sales policy formulation and implementation. Therefore, it is of great practical significance to study and analyze the credit sales policies of enterprises, to find out the shortcomings of the current credit sales policies of enterprises and to give reasonable suggestions for improvement. In this paper, a private enterprise that produces and sells low-voltage electrical products, -TG Company, is the research object, according to the related documents of credit sales as the theoretical guidance, through field research, reading documents, Based on the investigation and analysis of the company's credit sales policies in recent years, the main problems existing in the current credit sales policies are sorted out, and the qualitative improvement suggestions and quantitative solutions are given. The thesis is divided into five chapters: the first chapter puts forward questions, explains the research background, significance, research content and research methods, explains the whole chapter structure of the paper, the second chapter literature review, based on the existing literature reading thinking, Summarizing and refining the relevant elements and theories of enterprise credit sales policy, including credit and credit sales, customer credit evaluation, customer credit sales quota, credit duration, and management methods of accounts receivable, the various elements of credit sales policy, including credit and credit sales, customer credit evaluation, customer credit sales quota, credit period, accounts receivable management methods, This paper summarizes the identification and treatment rules of bad debts, and pays special attention to the quantitative methods such as credit sales risk evaluation, credit sales quota calculation, customer credit rating and so on. The third chapter first gives a credit sales policy analysis framework, and then describes the sales channels and customer types of the company based on the framework, and summarizes the company's sales policies in the past three years. The identification and management of customer credit grade of the company, the classification of credit types in different sales channels, the calculation of credit sales quota, the management of accounts receivable, the confirmation and treatment of bad debts, etc. Finally, the paper analyzes the problems existing in the company's credit sales policy that need to be improved. In the fourth chapter, aiming at the problems found in the previous analysis, the author gives some suggestions and ways to improve and optimize the organization structure, customer credit evaluation and management method, credit sales risk management mechanism of the company. The Excel simulation model based on the cash flow budget is designed for the quantitative policy decision parameters (credit sales quota, credit term) in the credit sales policy, which provides a solution for the quantitative parameter optimization of the credit sales policy. Chapter five summarizes the full text, and points out the direction of further research based on TG company's development strategy. This study comes from the practical problems, and the conclusions of the study have reference significance for the analysis and optimization of the credit sales policy of similar enterprises.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F274;F426.6

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