客户信用额度决策模型及其应用研究

发布时间：2018-04-01 06:59

本文选题：信用销售　切入点：信用风险　出处：《中国海洋大学》2013年硕士论文

【摘要】：2008年以来,由于受金融危机的冲击,我国经济发展面临严峻挑战,在我国宏观调控中把扩大内需、促进消费作为保持经济平稳较快发展的首要任务,基于此国家五部委联合提出把信用销售作为扩大内需、促进消费的重要途径。后经济危机时代,信用销售作为现代销售的主要方式,已经被越来越多的企业采用。伴随着信用销售规模的扩张,我国企业之间出现相互拖欠货款现象,逾期应收账款居高不下,呆账和坏账严重,这已成为经济运行中随之而来的另一弊端。因此,企业在信用销售的过程中如何为企业设定合理信用额度,成为企业信用管理的重中之重。本文从信用销售交易中授信企业的角度,在分析客户信用额度影响因素的基础上,主要基于客户的财务状况,对客户的还款能力进行客观分析。在对客户信用进行分析的基础上,通过定量分析的方法研究客户信用额度的决策模型。目前,主要通过销售量法、回款额法和营运资产分析法三种基本方法来计算客户信用额度,并通过特征分析模型对客户信用进行评价,进而对客户信用额度进行修正。本文在借鉴营运资产分析模型建立思路的基础上,根据客户营运资金的一定比例来确定客户信用额度。其中,通过引入沃尔比重评分法,并加以改进后,对客户信用进行评价,从而确定客户营运资金的比例。最后,结合案例对客户信用额度决策模型的应用加以分析。本文共分为五章：第一章阐述了本文研究的背景、目的、意义和内容,列举了本文在客户信用额度决策方面的创新,如用营运资金作为确定客户信用额度的基础,构建一个保留行业特点的客户信用额度决策模型。第二章介绍了与客户信用额度相关的概念、理论和模型,如信用销售、信用风险和信用额度相关概念,客户信用额度的影响因素,以及销售量法、回款额法、营运资产分析模型和特征分析模型等现有客户信用额度计算方法,这为下文研究奠定了理论基础。第三章在借鉴营运资产分析模型建立思路的基础上,通过客户营运资金乘以相应的比例来确定客户信用额度。第四章通过以信息技术业为例,对客户信用额度决策模型的应用进行了研究,并对行业内东软集团、华胜天成和汇源通信三家公司进行了具体地案例分析。第五章是对全文的总结,对本文研究的结论和不足进行了说明。
[Abstract]:Since 2008, due to the impact of the financial crisis, China's economic development is facing severe challenges. In China's macroeconomic regulation and control, expanding domestic demand and promoting consumption are the primary tasks to maintain stable and rapid economic development.Based on this, five ministries and commissions jointly put forward credit sales as an important way to expand domestic demand and promote consumption.After the economic crisis, credit sales as the main way of modern sales, has been used by more and more enterprises.With the expansion of credit sales scale, enterprises in our country appear the phenomenon of overdue payment, high overdue accounts receivable, bad debts and bad debts, which has become another drawback in economic operation.Therefore, how to set a reasonable credit limit for enterprises in the process of credit sales has become the top priority of enterprise credit management.In this paper, from the perspective of credit enterprises in credit sales transactions, on the basis of analyzing the influencing factors of customer credit quota, mainly based on the financial situation of customers, the paper makes an objective analysis on the repayment ability of customers.Based on the analysis of customer credit, the decision model of customer credit quota is studied by means of quantitative analysis.At present, the customer credit line is calculated by three basic methods, sales volume method, return amount method and operating assets analysis method, and the customer credit line is evaluated by the characteristic analysis model, and then the customer credit limit is revised.In this paper, based on the establishment of operating assets analysis model, the customer credit line is determined according to the proportion of customer working capital.Among them, the proportion of working capital of customers is determined by introducing the Warr proportion scoring method and improving the evaluation of customer credit.Finally, the application of customer credit line decision model is analyzed by case study.This paper is divided into five chapters: the first chapter describes the background, purpose, significance and content of this study, enumerates the innovation of this paper in customer credit line decision-making, such as working capital as the basis for determining customer credit limit.A decision model of customer credit line is constructed to preserve the characteristics of the industry.The second chapter introduces the concepts, theories and models related to customer credit line, such as credit sales, credit risk and credit line related concepts, factors affecting customer credit line, as well as sales volume method, payback method, etc.The existing customer credit line calculation methods such as operating assets analysis model and characteristic analysis model lay a theoretical foundation for the following research.The third chapter is based on the establishment of operating assets analysis model, through the customer working capital multiplied by the corresponding proportion to determine the customer credit line.The fourth chapter takes the information technology industry as an example, studies the application of customer credit line decision model, and carries on the concrete case analysis to the industry Neusoft Group, Huasheng Tiancheng and Huiyuan Communication three companies.The fifth chapter is a summary of the full text, the conclusions and shortcomings of this study are explained.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42

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