A公司信用管理体系研究

发布时间：2018-03-09 08:45

本文选题：赊销　切入点：信用管理　出处：《山东大学》2013年硕士论文　论文类型：学位论文

【摘要】：A公司是一家从事铸造、锻压、液压及数控设备生产的企业,随着市场经济和设备制造行业的迅猛发展,以及众多同类企业迅速崛起,A公司面临的竞争越来越激烈。其技术领先优势逐渐丧失,市场份额逐步缩小。A公司为了确保市场份额,增加销售收入,对原销售政策进行了调整,放宽了客户赊销条件,相应的A公司的应收账款规模和坏账风险也同步增加。因此,增加在赊销前的客户信用评价、赊销审批、加强赊销后应收账款管理,预防坏账损失风险成为A公司面临的重大管理任务。但是仅简单的设置一个赊销审批部门和一套赊销管理制度,并希望其能够成为对销售部门赊销行为的一种约束,可能是无效或者低效的。由于双方追求的利益不一致,赊销审批部门往往偏重于追求低风险,常常趋于谨慎,信用评价偏于保守。销售部门为了实现销售,乐于接受高风险,对客户信用评价常常趋于宽松,信用评价偏于良好。这往往造成了赊销审批部门和销售部门的尖锐对抗,方面A公司需要利用赊销实现销售,减少存货,提高市场竞争力；另一方面由于客户信用评价较低,销售部门提供的赊销意向被赊销审批部门否决。这往往造成赊销审批部门和销售部门的尖锐矛盾,随着这一矛盾的累积,要么信用管理制度成为一纸空文,被束之高阁；要么赊销无法实现,A公司追求以赊销扩大市场份额的目标失败。本文在分析了A公司的信用管理现状之后,针对其信用管理环节中存在的问题,根据赊销的全程信用管理模式,将信用管理分为信用评价、赊销审批、应收账款管理、赊销激励约束四个环节。提出了明确赊销审批部门职责权限,设计了多种形式的债权保障方式,合理解决信用评级偏低客户的赊销和债权保障；并在此基础上设计制定了一套信用管理体系；本文设计的信用管理体系把赊销的四个关键环节(即客户信用评价、赊销审批、应收账款管理、赊销激励约束)的相关权益和职责进行了有效结合,对赊销业务涉及的信用管理进行了全面覆盖。本文设计的信用管理体系以完善健全的信用评价和应收账款管理为核心,以激励约束为推动力,确保信用管理体系的有效实施。
[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.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272;F426.4

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