本文選題：賒銷　切入點：信用管理　出處：《山東大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：A公司是一家從事鑄造、鍛壓、液壓及數(shù)控設(shè)備生產(chǎn)的企業(yè),隨著市場經(jīng)濟(jì)和設(shè)備制造行業(yè)的迅猛發(fā)展,以及眾多同類企業(yè)迅速崛起,A公司面臨的競爭越來越激烈。其技術(shù)領(lǐng)先優(yōu)勢逐漸喪失,市場份額逐步縮小。A公司為了確保市場份額,增加銷售收入,對原銷售政策進(jìn)行了調(diào)整,放寬了客戶賒銷條件,相應(yīng)的A公司的應(yīng)收賬款規(guī)模和壞賬風(fēng)險也同步增加。因此,增加在賒銷前的客戶信用評價、賒銷審批、加強(qiáng)賒銷后應(yīng)收賬款管理,預(yù)防壞賬損失風(fēng)險成為A公司面臨的重大管理任務(wù)。但是僅簡單的設(shè)置一個賒銷審批部門和一套賒銷管理制度,并希望其能夠成為對銷售部門賒銷行為的一種約束,可能是無效或者低效的。由于雙方追求的利益不一致,賒銷審批部門往往偏重于追求低風(fēng)險,常常趨于謹(jǐn)慎,信用評價偏于保守。銷售部門為了實現(xiàn)銷售,樂于接受高風(fēng)險,對客戶信用評價常常趨于寬松,信用評價偏于良好。這往往造成了賒銷審批部門和銷售部門的尖銳對抗,方面A公司需要利用賒銷實現(xiàn)銷售,減少存貨,提高市場競爭力；另一方面由于客戶信用評價較低,銷售部門提供的賒銷意向被賒銷審批部門否決。這往往造成賒銷審批部門和銷售部門的尖銳矛盾,隨著這一矛盾的累積,要么信用管理制度成為一紙空文,被束之高閣；要么賒銷無法實現(xiàn),A公司追求以賒銷擴(kuò)大市場份額的目標(biāo)失敗。本文在分析了A公司的信用管理現(xiàn)狀之后,針對其信用管理環(huán)節(jié)中存在的問題,根據(jù)賒銷的全程信用管理模式,將信用管理分為信用評價、賒銷審批、應(yīng)收賬款管理、賒銷激勵約束四個環(huán)節(jié)。提出了明確賒銷審批部門職責(zé)權(quán)限,設(shè)計了多種形式的債權(quán)保障方式,合理解決信用評級偏低客戶的賒銷和債權(quán)保障；并在此基礎(chǔ)上設(shè)計制定了一套信用管理體系；本文設(shè)計的信用管理體系把賒銷的四個關(guān)鍵環(huán)節(jié)(即客戶信用評價、賒銷審批、應(yīng)收賬款管理、賒銷激勵約束)的相關(guān)權(quán)益和職責(zé)進(jìn)行了有效結(jié)合,對賒銷業(yè)務(wù)涉及的信用管理進(jìn)行了全面覆蓋。本文設(shè)計的信用管理體系以完善健全的信用評價和應(yīng)收賬款管理為核心,以激勵約束為推動力,確保信用管理體系的有效實施。
[Abstract]:A company is engaged in casting, forging, hydraulic and numerical control equipment production enterprises, with the rapid development of market economy and equipment manufacturing industry, As well as the rapid rise of many similar enterprises, the competition faced by company A is becoming fiercer and fiercer. Its technological leading edge is gradually losing, and its market share is gradually shrinking. In order to ensure its market share and increase its sales income, company A has adjusted its original sales policy. With the relaxation of customer credit sales conditions, the scale of accounts receivable and the risk of bad debts of the corresponding company A also increased simultaneously. Therefore, the customer credit evaluation before credit sales, credit approval, and the management of accounts receivable after credit sales were strengthened. To prevent the risk of loss of bad debts has become a major management task faced by Company A. however, a credit approval department and a credit management system are simply set up, and it is hoped that they can become a constraint on the credit sales behavior of the sales department. Credit approval departments tend to focus on the pursuit of low risk, tend to be cautious, and credit evaluation tends to be conservative. In order to achieve sales, the sales department is willing to accept high risks. The credit evaluation of customers tends to be lenient, and the credit evaluation tends to be good, which often results in sharp confrontation between credit approval department and sales department. Company A needs to use credit sales to achieve sales, reduce inventory and improve market competitiveness; On the other hand, because of the low customer credit evaluation, the credit sales intention offered by the sales department is rejected by the credit approval department. This often results in a sharp contradiction between the credit approval department and the sales department, and with the accumulation of this contradiction, Either the credit management system becomes a dead letter and is shelved, or the credit sales fail to achieve the goal of expanding the market share by credit sales. According to the credit management mode, credit management is divided into credit evaluation, credit approval and account receivable management. This paper puts forward the responsibility and authority of credit approval department, designs a variety of forms of creditor's rights protection, and reasonably solves the credit sales and creditor's rights guarantee of customers with low credit rating. On the basis of this, a set of credit management system is designed and established. The credit management system designed in this paper includes four key links of credit sales (namely, customer credit evaluation, credit approval, accounts receivable management, etc.). The credit management system designed in this paper is based on perfect credit evaluation and accounts receivable management. To encourage the constraints as the driving force to ensure the effective implementation of the credit management system.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F272;F426.4

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