MM化学公司赊销风险识别与控制研究

发布时间：2018-04-13 03:40

本文选题：赊销 + 风险　；参考：《云南师范大学》2013年硕士论文

【摘要】：赊销是企业常用的一种交易方式。目前，赊销已经成为企业稳定产品销售渠道，扩大产品销售规模，提高产品市场占有率，增加企业销售收入的重要手段之一。在我国，由于信用观念、信用意识不强，加上还未建立起统一的社会信用体系，造成社会信用状况不佳局面，导致企业间相互拖欠货款，甚至出现恶意逃避金融债务的行为，出现了大量呆账、坏账，致使企业难以为继。因此，研究赊销风险，开展赊销风险识别，加强赊销风险控制十分必要。本文以国有大型企业MM化学公司为研究对象，首先对其实施赊销的背景、粗放的赊销管理模式以及由此造成的呆坏账结果进行了描述和分析；其次分别就该公司在赊销流程、赊销时间节点、赊销理由和结算方式等七个方面展开风险识别；最后针对该公司在赊销活动中存在的问题，提出五个具体建议，以期通过加强管理达到规避赊销风险的目的。本文的创新是结合实践经验，有效对赊销活动中存在的风险点进行识别，，并通过采取建立赊销风险预警机制，健全客户信用体系，实行赊销动态闭环管理，完善责任制衡制度，加大赊销风险考核力度等措施，来提升该公司的赊销管理能力和水平，对同类企业加强赊销管理有借鉴意义。
[Abstract]:Credit sale is a common way of business transactions.At present, credit sales has become one of the important means for enterprises to stabilize product sales channels, expand product sales scale, increase product market share and increase enterprise sales income.In our country, due to the lack of credit concept and the lack of a unified social credit system, the social credit situation is not good, resulting in enterprises defaulting on each other's loans, and even maliciously evading financial debts.A large number of bad debts, bad debts, resulting in unsustainable enterprises.Therefore, it is necessary to study credit risk, develop credit risk identification and strengthen credit risk control.In this paper, MM Chemical Company, a large state-owned enterprise, is taken as the research object. Firstly, the background of credit sales, the extensive credit management model and the result of bad debts caused by credit sales are described and analyzed.In view of the problems existing in the credit selling activities, five concrete suggestions are put forward to avoid the risk of credit sales through strengthening the management.The innovation of this paper is to effectively identify the risk points existing in credit sales activities by combining practical experience, and by establishing a credit risk warning mechanism, perfecting customer credit system, implementing dynamic closed-loop management of credit sales, and perfecting the system of liability checks and balances.In order to enhance the management ability and level of credit sales, it is of great significance for similar enterprises to strengthen credit management.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.72;F406.7

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