摘要:賒銷是企業(yè)為強(qiáng)化自己在市場中的地位和實(shí)力、擴(kuò)大銷售、增加收益、減少庫存而被廣泛采用的一種銷售方式。以降低交易風(fēng)險(xiǎn)，增加利潤為最終的目標(biāo)。但賒銷產(chǎn)生積極作用的同時(shí)也產(chǎn)生了風(fēng)險(xiǎn)。因此,應(yīng)對賒銷過程中的管理進(jìn)行詳細(xì)事前、事中、事后分析。重點(diǎn)在賒銷事前應(yīng)通過充分調(diào)查了解用戶的財(cái)務(wù)狀況、信用記錄、償還能力等情況客觀地評估賒銷的風(fēng)險(xiǎn),并建立相應(yīng)的監(jiān)控體系,防止高風(fēng)險(xiǎn)賒銷的產(chǎn)生和在應(yīng)收賬款產(chǎn)生后能合理地利用營銷管理手段加速資金回籠,降低賒銷成本;及在逾期應(yīng)收賬款產(chǎn)生后能采取積極有效的手段盡量化解應(yīng)收賬款以最大程度上降低企業(yè)的損失。目前我國的市場秩序還不規(guī)范，缺乏成熟的社會信用管理體系，從而導(dǎo)致企業(yè)賒銷中的風(fēng)險(xiǎn)無處不在，任何一個(gè)環(huán)節(jié)的失誤都可能會給企業(yè)造成無法挽回的損失，所以加強(qiáng)賒銷信用管理是每一個(gè)企業(yè)都必須時(shí)刻關(guān)注的課題。

關(guān)鍵詞：賒銷管理，信用管理，應(yīng)收賬款

Abstract:Credit is the enterprise for strengthening the position in the market and the strength, the expanded sale, increases the income, reduce inventory and is widely used in an sales mode. In order to reduce trade risk and increase profits for the final goal. But the positive role of the selling on credit also produce risk. So, it should sell on credit management in the process of advance on detailed, during and after the event, analysis. Key in the selling on credit should be fully investigated by advance learn the user's financial status, credit record, the repayment ability objectively evaluate the circumstance such as the selling on credit risk, and set up a corresponding monitoring system, prevent the generation of the selling on credit risk and in the accounts receivable generated after can reasonable use of marketing management means speed up the capital cage, reduce the cost of credit; And in the overdue accounts receivable generated after can take the positive and effective means to try to resolve the accounts receivable to maximum reduce the loss of the enterprise. At present our country market order is not standard, the lack of mature social credit management system, thus leading to the enterprise credit risk everywhere, any link mistakes are may give enterprise cause irreparable damage, so to strengthen the credit management is the selling on credit each enterprise must pay close attention to the issue.

Keywords: sell on credit management, credit management, accounts receivable

　　　賒銷管理體系的發(fā)展與完善不僅是發(fā)達(dá)的市場經(jīng)濟(jì)的基礎(chǔ)之一，而且無疑是推動其發(fā)展的源動力。目前，在我國經(jīng)濟(jì)體制的轉(zhuǎn)化過程中，賒銷信用漸漸減弱，在當(dāng)前市場賒銷管理體系不健全的情況下，“銷售信用危機(jī)”問題不時(shí)困擾著企業(yè)。企業(yè)的銷售信用是商業(yè)信用的主要形式之一，既是指作為信用主體的企業(yè)，通過賒銷、分期付款、延期付款等方式，授信于作為信用客體的客戶的信用形式。另據(jù)國家工商總局統(tǒng)計(jì)，我國合同交易只占整個(gè)經(jīng)濟(jì)交易量的30％，履約也僅有60％，我國應(yīng)收賬款占流動資金50％以上，高于發(fā)達(dá)國家20％的水平，大量應(yīng)收拖欠賬款的存在與增加，加大了企業(yè)的交易成本，降低了企業(yè)的經(jīng)濟(jì)效率，因而減輕了企業(yè)的市場競爭力，企業(yè)信用缺失現(xiàn)象嚴(yán)重，已成為建立良好市場秩序的毒瘤，因而每個(gè)企業(yè)都應(yīng)重視這個(gè)問題，提高風(fēng)險(xiǎn)防范意識，建立良好的賒銷管理機(jī)制。