Research On The Credit Evaluation And Management Methods Of Credit Sale Customer

With the rapid development of market economy, the market turns into a circumstance of oversupply. The homogenization of products and services becomes severe, and the competition between the same trades becomes fiercer. Under this situation, with the purposes of enlarging sales and reducing the inventory, lots of companies are stimulating sales by the means of credit sale, however, some companies in our country are indifferent to the credit, and the credit management system is very weak in this development phase, the credit problem is very seriously. The default of Accounting Receivable between companies appears to be an obstacle in the development of market economy, meanwhile, these default becomes to be heavy burden for these companies.At present, the research on credit is a hot topic in basic research. The evaluation of credit risk and risk pre-warning are highlighted in the financial sector, some research achievements of credit evaluation are widely used in loan business in banks, the application of these achievements reduced risks and increased profit in banks' loan business. Since the risk between credit sale and loan business is very different, we can not use the methods in credit sale business as we used in loan business. This paper constructs the index system of credit evaluation for credit sale customer on the basis of the credit sale theories, and then uses Fussy Comprehensive Assessment to evaluate A company's credit, at last, this paper summarizes some useful methods to build credit sale management system.The first chapter presents the background and function of this paper, introduces the recent condition of credit sale, researches in this area and technique route of the paper. The second chapter defines the credit sale, expatiates the characteristics and the flow of credit sale, analyses the basic theories of credit sale. The third chapter constructs the index system of credit evaluation for credit sale customers, which includes quantitative indices and qualitative indices. In the fourth chapter, with the index system constructed, it uses Fussy Comprehensive Assessment method to evaluate customers' credit and illustrates the application of this method. The fifth chapter probes the recent management methods in customer credit management based on the flow of credit sale, such as building credit management system, analysis of customer's value and the use of CRM in credit sale. The last chapter summarized the whole thesis. Limitations as well as recommendations are presented in the concluding remarks.