TG公司信用销售政策分析与建议

发布时间：2018-04-23 01:30

本文选题：信用销售政策 + 信用销售风险　；参考：《东华大学》2017年硕士论文

【摘要】：在经济一体化、全球化的背景下,市场供过于求由卖方市场转化为买方市场条件,市场竞争愈演愈烈,企业的信用销售已经成为经营管理中的新常态。信用销售一方面促进企业扩大销售,提高市场占有率,提升企业竞争力,另一方面也造成更多流动资金占用、管理复杂性提高、企业经营风险水平升高,从而需要企业有更高的管理水平,这都将体现为企业信用销售政策的制定与实施上。因此,研究分析企业的信用销售政策,查找企业现行信用销售政策的不足并给出合理改进建议具有十分现实的意义。本文以生产销售低压电器产品的某民营企业—TG公司为研究目标对象,根据信用销售相关文献作为理论指导,通过实地调研、文档阅读、深入访谈等方法对公司近几年的信用销售政策进行调研整理分析,梳理出现行信用销售政策存在的主要问题,并给出定性改进建议和定量解决方案。论文共分为五章:第一章提出问题,阐述论文的研究背景、研究意义、研究内容和研究方法,交代论文的整体章节结构;第二章文献综述,基于对现有文献阅读思考,总结提炼企业信用销售政策相关的要素和理论,对组成信用销售政策的各个要素包括信用与信用销售、客户信用评价、客户信用销售额度、信用期限、应收账款管理办法、坏账认定与处理规则等进行综述,对信用销售风险评价、信用销售额度计算、客户信用分级等定量方法给予特别关注。第三章首先给出一个信用销售政策分析框架,然后基于该框架分别对公司的销售渠道、客户类型进行描述,对公司近三年销售政策进行梳理归纳,提炼出公司的客户信用级别认定与管理办法、不同销售渠道授信类型的划分、信用销售额度的计算方法、应收账款管理办法、坏账确认及处理办法等,最后分析出公司现有信用销售政策中存在的需要改进的问题。第四章针对前面分析发现的问题,分别就公司信用管理的组织架构、客户信用评价与管理方法、信用销售风险管理机制给出整改建议和优化途径,并对信用销售政策中的定量政策决策参数(信用销售额度、信用期限)设计出基于现金流量预算的Excel仿真模型,为信用销售政策的定量参数优化提供解决方案。第五章总结全文,基于TG公司的发展战略指出论文进一步深入研究的方向。本研究来源于实际问题,研究结论对相关类似企业的信用销售政策分析与优化具有借鉴意义。
[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.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F426.6

【参考文献】