Research On Credit Risk Management Optimization Of Credit Sales Business Of XT Building Materials Company

In the modern market economy system,the world market gradually presents the characteristics of buyer’s market,especially in the industries with excess production capacity and fierce market competition.Building materials industry is in a weak position in the supply and demand relationship of the whole industrial chain.In order to maintain existing customers,stabilize sales channels,increase product sales and improve the core competitiveness of the enterprise,XT Building materials Company gradually adopts the way of credit sales to sell.At the beginning,this sales model played a positive role in opening the market and occupying a favorable position for enterprises.With the gradual spread of national regulation policies on the real estate market to the third and fourth tier cities and the depression of the real estate industry,the disadvantages of this model have become increasingly apparent.Contractors in the process of construction funds under enormous pressure,and the pressure is on to the materials,lead to participate in engineering materials,not only can’t get payment for goods,provide product and mat endowment,which makes the XT building materials company’s overall profit is reduced,appear a large number of bad debts,bad debts,has a huge impact on the company’s capital turnover.At the same time due to the company’s credit risk management consciousness weak,will mainly focus on sales,ignore the account recovery link,lead to the original credit credit management way in dealing with the financial pressure there is a big risk,so how to break the stereotype,establishing new system to solve the bad assets,the effective prevention and treatment of bad account is urgently needed to be solved currently.This paper takes XT Building Materials Company as the research object,firstly introduces the research background and significance,and then provides a strong theoretical basis for this paper by analyzing domestic and foreign literature.This paper mainly uses qualitative and quantitative methods to calculate the key indicators of credit sales business,such as the scale of accounts receivable,the turnover of accounts receivable,the arrears of large customers of credit sales business,etc.,to clarify the current situation of enterprise bad accounts,and see the nature of enterprise credit risk through the phenomenon.Then analytic hierarchy process(ahp)was applied to XT building materials company,the paper analyses the internal and external environment,to identify the risk factors for weight ratio,summed up the key risk issues,through the problems and reasons,suggested that XT building materials company by credit business credit risk management in advance,matter and afterwards three aspects put forward the optimization scheme,respectively.This paper plays a positive role in promoting the benign development of credit sales business of XT Building Materials Company and enhancing the level of enterprise credit risk management.