中燃公司保税燃油信用销售风险对策研究

发布时间：2018-04-04 20:35

本文选题：信用销售　切入点：信用销售风险　出处：《哈尔滨理工大学》2013年硕士论文

【摘要】：随着我国保税燃油市场的逐步开放，市场竞争日趋白热化，，中燃公司作为曾经的保税燃油市场巨头，市场份额也慢慢萎缩，市场领导地位也岌岌可危。为了抢占保税燃油市场，达到销售目标最大化的目标，中燃公司应该顺应市场发展的需要，改变传统营销方式，建立信用销售模式。本文根据目前保税燃油市场的实际，结合中燃公司的营销实践，选择“3+1”信用销售风险管理模式作为中燃公司建构信用销售风险管理模式的基础。“3+1”信用销售风险管理模式以客户为中心，根据企业信用交易的前期、中期、后期的不同特点设计出相应的管理模块，由独立的信用管理机构（人员）全面管理企业信用销售的各个环节。根据中燃公司目前的信用管理实际出发，将从事前资信调查和评估机制、交易中期的风险转移和债权保障机制、交易后期的应收账款管理催收机制、独立信用机构建设这四个方面构建“3+1”信用销售风险管理模式。中燃公司保税燃油信用销售风险对策研究从事前资信调查和评估、事中中期的风险转移和债权保障机制、事后应收账款管理催收三个方面展开。在前期信用管理阶段的资信调查和评估阶段，从建立并完善客户信用信息库和建立规范的客户信用评级标准两个方面对抵御事前信用风险管理的对策进行分析；在建立事中控制阶段，从健全债权担保制度和加强信用销售合同的管理两方面进行分析；在建立事后监督阶段，从完善应收账款管理制度和建立坏账准备金制度两方面进行分析。本文结合中然公司保税燃油信用销售风险实际，构建其信用销售管理模式，并提出有关对策，旨在为中然公司以及同类企业的保税燃油销售管理提供有关借鉴和决策参考。
[Abstract]:With the gradual opening of China's bonded fuel market, the market competition is becoming more and more intense. As a once bonded fuel market giant, the market share of Zhongguo Company has been shrinking slowly, and the market leadership position is also at risk.In order to seize the bonded fuel market and achieve the goal of maximizing the sales target, Zhongguo Company should adapt to the needs of market development, change the traditional marketing mode and establish the credit sales model.According to the reality of the current bonded fuel market and the marketing practice of Zhongguo Company,Choose "3 1" credit sale risk management mode as the foundation of Zhongguo Company to construct credit sale risk management mode. "3 1" credit sale risk management model is customer-centered, according to the early and middle period of enterprise credit transaction.The different characteristics of the later period design the corresponding management module, by the independent credit management organization (personnel) overall management enterprise credit sale each link.According to the current credit management practice of the Zhongguo Company, it will start from the prior credit investigation and evaluation mechanism, the risk transfer and creditor's rights protection mechanism in the middle period of the transaction, and the collection mechanism of the accounts receivable management at the later stage of the transaction.The four aspects of the construction of independent credit institutions build the "3 1" credit sales risk management model.Research on the risk Countermeasures of Credit sales of bonded fuel in Zhongguo Company the investigation and evaluation of pre-credit risk the risk transfer and creditor's rights guarantee mechanism in the middle and middle period and the collection of accounts receivable after the event are carried out in three aspects.In the stage of credit investigation and evaluation in the early stage of credit management, this paper analyzes the countermeasures to resist the prior credit risk management from two aspects: establishing and perfecting the customer credit information base and establishing the standard standard of customer credit rating.In the stage of establishing the control of the matter, it is analyzed from the aspects of perfecting the creditor's rights guarantee system and strengthening the management of the credit sales contract, and at the stage of establishing the post supervision,This paper analyzes from two aspects: perfecting the management system of accounts receivable and establishing the reserve system for bad debts.Based on the real risk of the bonded fuel sales of Zhongran Company, this paper constructs its management mode of credit sales, and puts forward some countermeasures in order to provide reference and decision reference for the management of bonded fuel sales of Zhongran Company and other similar enterprises.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F426.22

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