The Study On Credit Sale And Costumer Credit Management Of Daqing Oil Administration Bureau

In some sense, modern market economy is a credit economy. Credit management is one of the core contents of modern enterprise's operation management. In our country's traditional managing mode, all management conduct, within or between enterprises, had to follow the state plan and administration restrictions. Such system totally distorted the credit relationship between enterprises. In market economy system, this deficiency in credit management has clearly emerged as a series of problems: outstanding payment, repudiated debt, out-of-control internal management, back stage deal between operator and customer, and staying high receivables. All these credit problems have become the bottleneck for the enterprises' development. And many enterprises, because of this, have already got into such a dilemma that "to sell on credit is to look for death, and not to do so is to wait for death". So how to better and strengthen the credit sale and credit management is a pre-requisite task for Daqing Oil Administration Bureau (DOAB for short).To begin with, the paper analyzed the status quo of the credit sale and Costumer credit management of DOAB, and pointed out 3 mistakes existing in practice, which are ambiguous responsibility of account receivables, sales person acting as the payee, and financial department acting as the payee. Then a new credit management organization structure was proposed as the reformation of the former. Secondly, by summarizing and taking reference from the former researches, the paper put forward an all-the-way credit-managing mode,which closely considered the real ity of DOAB and well integrated costumer credit management with sales process. Thirdly, from 3 respects as costumer's credit management, costumer's credit analysis, and receivables management, the paper introduced the main content and controlling method for each controlling link. Then some personal views were raised on the costumer credit analysis. Finally, the paper discussed the risk-preventing issue of credit sale. The discussion was explored from 2 aspects: the form of the creditor's rights warranty and the internal control system of sale and receivables. Some personal opinions again were added on this discussion.