信用销售的风险决策和成本控制研究

【作者】 刘云；

【导师】 陈祥锋；

【作者基本信息】 复旦大学 ， 物流工程， 2008， 硕士

【摘要】 近年来,随着市场竞争的加剧,企业管理者越来越深刻地认识到现金流量对企业生存和发展的重要性,以及应收账款与借款额和利息支出同消同涨的关系,企业的利润率不得不因过多的应收账款而一降再降!信用风险和信用管理问题已成为影响和制约企业发展的一个突出问题。为使企业保持良性、可持续发展,任何现代企业,更大的范畴来说,任何现代社会都需要建立一整套严格的信用管理体系,来审核、控制、监督信用交易、识别信用风险,减少信用损失企业信用风险管理是一个宏大的研究课题,由于能力和篇幅的限制,本文着重探讨了企业赊销的信用决策选择,包括信用政策的决策和赊销额度的确定两个方面。而赊销额的确定更是本文的研究重点。通过信用成本曲线模型分析,我们可以得出企业整体的最佳赊销额。论文的第一章是绪论,包括了论文的选题背景以及论文的主体框架。第二章介绍了与信用有关的概念以及相应的研究,并分析了物流供应商存在的问题及面临的信用窘境。第三章讨论了赊销在供应链内部提供融资的存在价值。第四章研究了信用政策的变化对信用决策的影响,包括信用标准,信用条件,收帐政策的不同所采取的信用决策。第五章,为了确定最佳的赊销总额,本章分析了信用成本的计算。主要是短缺成本的计算方法,模型分析在第五章中介绍。第六章,本章分析了已有信用成本模型,提出了该模型的两个主要缺点。在此基础上提出了信用成本分析模型,通过该模型,企业可以较准确的确定一段时期内企业的最佳赊销额。第七章为本文的结束部分。更多还原

【Abstract】 In recent years, along with market competition’s aggravating, the enterprise superintendents realized more and more profoundly the importance of the cash flow to the enterprise survival and the development, as well as the account receivable with disappears taking advantage of the money sum and the interest expense with the relations which rises, enterprise’s profit margin have to be falling for excessively account receivables! The credit risks and the credit administration problems affects directly the development prominently. In order to cause the enterprise maintain the healthy and sustainable development, any modern enterprise, a large category, any modern society needs to establish a complete set of strict system of credit administration to vetting, control and supervise the credit trading, to distinguish the credit risk, and to reduce the lose of credit.Enterprise credit risk management is a great research subject, because of the ability and the length limit, this article focuses on the credit decision-making, including credit policy decision-making and credit amount determination. The credit amount determination is the key research of this article. Through the credit cost curve model, we could get the best credit amount.The thesis contains seven chapter, first chapter is the introduction, included the background and the framework. The second chapter introduced the related concept and the relevant research about credit, and analyzed the severe challenge that logistics enterprise confronted. The third chapter discussed the financing value of credit sale inside supply chain. The fourth chapter studied the credit policy change how to influence credit decision-making, including the credit standard, the credit condition, and collection policy. The fifth chapter, this chapter analyzed how to compute the credit cost, mainly the computational method of short cost. The sixth chapter, this chapter analyzed the existed credit cost model, proposed two major objects. And proposed new credit cost analysis model, through this model, the enterprise could get the best credit amount in accurate. The seventh chapter is the end of article.更多还原