Research On The Management Of Credit Sale In M Company

Under the background of economic globalization and market economy,Chinese enterprises are inevitably involved in more intense market competition,and their sales methods have changed greatly.The dominant status of customers requires suppliers to offer more preferential policies,and more and more customers want to obtain financing by selling on credit.In order to meet the needs of the market,many enterprises have relaxed their credit policies and adopted the way of selling on credit.This has boosted sales,cleared the backlog of inventory,seize more market share,but also for the enterprise to open a new product sales.However,in the process of credit sales,customers have advantages,and there is widespread default.This problem makes the scale of enterprise’s accounts receivable continue to rise,and the quality of the accounts received can not be guaranteed,brings the huge risk to the enterprise’s management.In order to solve this problem,it is necessary to improve the ability of credit sales management,control the risk of credit sales,and promote the healthy and stable development of enterprises.M Company is a trading company,because of the impact of the overall economic downturn and increased competition in the industry,in recent years to ease the inventory pressure,using a more aggressive sales strategy,increased credit sales.Based on the related theories of credit sale management,process management and performance management,and the research results of domestic and foreign scholars in this field,this paper makes a deep study of M company’s low credit sale management ability.First of all,through on-the-spot investigation and interview,master the General Situation of M Company and the status quo of credit sales management.Secondly,a comprehensive analysis of M company’s credit sales management to conduct a more comprehensive research and analysis,to find out the root cause of the existence,for example,the Credit Management Department set up unreasonable,the principle of customer credit is not clear,the performance management standard design is not scientific,the customer information dynamic monitoring is insufficient,the contract management aspect has the loophole,the account receivable management is not in place,does not effectively use the account receivable financing fast transfer risk and so on.Finally,regarding M company in the credit sale management question,from before,in the matter and afterwards proposes the improvement plan.In advance management,re-establish credit sales management department,clear and improve the corresponding post functions;clearly define customer grades and clearly establish the principle of customer credit;.In the matter management,strengthens the dynamic monitoring,deepens the credit sale contract management.In the ex post management,perfect management and use of accounts receivable financing.I hope that through the analysis of this paper,we can provide M company with a practical management method suitable for the company,solve the management problems of M company when developing credit sale,and provide reference for other similar enterprises.