XY公司客户信用管理流程设计

发布时间：2018-03-06 09:00

本文选题：信用管理　切入点：应收账款　出处：《深圳大学》2017年硕士论文　论文类型：学位论文

【摘要】：本文以XY公司为研究对象,该公司在市场上具有较高的占有率,提供的快递服务在消费者中享有较高的声誉,但是在多业务形态发展和扩大销售的同时,面临的客户信用风险与日俱增,对该公司的长久发展产生了不利影响。首先,介绍XY公司客户信用管理现状及行业信用概况,经财务数据分析,该公司客户信用管理的问题主要体现在:应收账款逾期严重、货款回收率低和坏账金额大。通过信用管理调查问卷和现状分析,产生问题的原因有:信用管理部门缺失、信用管理系统缺失、信用管理制度执行不到位和客户信息不准确。其次,改进XY公司客户信用管理存在的问题,第一:设置信用管理部门,该部门由商情处、授信处及商账处组成;第二:开发客户信用管理系统,该系统包含客户信用申请处理、客户档案管理、客户资信评级,账龄分析、应收账款催收及绩效考核等子系统构成;第三:完善客户信用管理制度,该套制度有客户资信管理、业务赊销管理及应收账款管理制度。进而,从事前、事中和事后三个环节对XY公司客户信用管理进行流程设计,使其在各环节均有人员处理客户信用管理事项、有系统可以使用、有制度可以参照,且各个环节相互影响、相互作用。此流程不仅能解决XY公司客户信用管理存在的问题,同时也能有效的降低公司信用风险,减少应收账款逾期和坏账金额和提高货款回收率,保证公司稳定、健康、长期的发展。最后,对流程效果进行分析,并通过一个案例进行说明,若贯彻信用管理流程,在事前、事中、事后各环节如何有效的控制客户信用风险,避免损失。鉴于XY公司在行业中的重要地位,通过对该公司的客户信用管理流程设计,对于处于相同行业的其他企业也具有重要积极的借鉴作用,其他行业的企业也可以参考设计适合本公司的信用管理流程。
[Abstract]:This paper takes XY Company as the research object, the company has a higher share in the market, and the express delivery service has a high reputation among the consumers, but at the same time, the multi-business development and expansion of sales, The increasing customer credit risk has had a negative impact on the long-term development of the company. First of all, it introduces the current situation of XY company's customer credit management and the general situation of the industry credit, and analyzes the financial data. The problems of customer credit management of the company are mainly reflected in: the overdue accounts receivable, low loan recovery rate and large amount of bad debts. Through the questionnaire of credit management and the analysis of the present situation, the reasons for the problems are: the lack of credit management department, The credit management system is missing, the credit management system is not in place and the customer information is not accurate. Secondly, the problems existing in the improvement of XY company's customer credit management. The second part is the development of customer credit management system, which includes customer credit application processing, customer file management, customer credit rating, age analysis, collection of accounts receivable and performance appraisal. Third: perfect customer credit management system, which includes customer credit management, business credit management and accounts receivable management system. This process can not only solve the problems existing in XY company's customer credit management, but also can be used systematically, and the system can be referred to, and each link can influence and interact with each other, and this process can not only solve the problems existing in the customer credit management of XY Company, but also can solve the problems existing in the customer credit management of XY Company. At the same time, it can also effectively reduce the company's credit risk, reduce the amount of overdue accounts receivable and bad debts, and improve the recovery rate of loans, so as to ensure the stability, health and long-term development of the company. Finally, the effect of the process is analyzed. And through a case to explain, if carry out the credit management process, how to effectively control the customer credit risk and avoid the loss in advance, in the event, after each link. In view of the important position of XY company in the industry, Through the design of the customer credit management process of the company, it has an important and positive reference role for other enterprises in the same industry, and the enterprises in other industries can also refer to the design of the credit management process suitable for the company.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F259.23

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