【作者】 王春明；

【导师】 崔明；

【作者基本信息】 兰州大学 ， 企业管理， 2008， 硕士

【摘要】 随着市场竞争的加剧,企业经营面临很多实际问题。其中一个重要的挑战就是销售方式的改变,越来越多的客户希望以赊销的方式交易,从而获得融资。销售企业则面临两难选择,不提供赊销会削弱竞争力,提供赊销则会面临来自客户的信用交易风险。由于市场信用控制体系的不完善,企业对应收账款又缺少科学有效的管理方法,出现了应收账款的逾期、延期支付,呆账、坏账成为企业生存的一大难题。企业如何控制和避免信用交易风险,己成为紧迫而重要的问题。控制和避免信用交易风险的方法是建立完善的企业信用销售风险规避管理模型。将赊销形成的应收账款的事后管理前移到赊销产品的事前预防和事中控制,事前的客户资信调查和信用销售合同管理,事中严格执行客户信用等级评定方法。本文采用定量分析和定性分析相结合的分析方法,以HL公司为个案,对企业客户信用销售管理体系全过程的建设进行了综合、立体的分析研究,为企业进一步完善客户信用销售管理体系,加强应收账款管理,减少坏账损失,提供了一条切实可行的、具有很强操作性的思路与解决问题的方法。希望本文也能为我国广大的中小型企业加强客户信用销售管理有所借鉴作用。更多还原

【Abstract】 To expand market share and sales volume, enterprises often preferentially sell on credit while providing excellent products. Selling on Credit may increase sales, while leads to large sums of credits overdue. The imperfect market control system and the firms’ unscientific management on credit due cause defer payment and bad debt, which again add to the transaction risks of enterprises. How to control and avoid credit transactions risks, has become urgent and important issues.Control and avoid the risk of credit transactions is to establish a sound corporate credit management model. Credit will be formed after the management of the accounts receivable transferred to the former pre-credit products in the prevention and control of matter. Early on customer credit information and credit sales contract management, strict implementation of the medium-term customer credit rating method.Taking HL company as an representative, the thesis analyze the process of construct of new customer credit management system from the deep, exhaustive study. From the study, the enterprises can get ways and methods to the problems. The enterprises can manage the credit receivable better, get a higher level of customer credit receivable management, and reduce the loss of bad debt. The author hopes the article to offer helpful reference to some middle or small enterprise’s customer credit management.更多还原