Credit Sale Risk Decision-making And Cost-control Study

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.