企业赊销管理现状及对策研究——以酒业公司为例  

On Situations and Countermeasures of Corporate Credit Control: A case study of a wine company

作　　者：赵子越[1] 

机构地区：[1]商洛学院经济与管理学院,陕西商洛726000

出　　处：《陇东学院学报》2015年第2期97-100,共4页Journal of Longdong University

摘　　要：市场经济的不断发展和商业竞争的日趋加剧,使得企业赊销不断扩大,应收账款数额快速上升,同时坏账损失的风险也快速积累,逐步威胁到企业经济效益和可持续发展。企业需制定原则,加强赊销管理,降低信用风险问题,减少造成资本成本、坏账损失等费用的增加,做出正确的赊销管理决策,从而使企业在规避风险的同时能保持利益最大化。With the continuous development of market economy and the increasingly intensified business competition, the credit sale of companies keeps expanding, which makes trade receivables increasing rapidly while the bad debt losses accumulating unavoidably. This situation starts to threaten the economic efficiency and sustainable development of enterprises. Companies have to develop principles to strengthen credit management so as to reduce credit risks and to control the increase in the cost of capital and in bad debt losses and other expenses. They also have to make decisions in credit management to avoid risks while maintain maximum benefits.

关 键 词：赊销管理 应收账款 信用风险 

分 类 号：F275[经济管理—企业管理]