Research Into Influence On Account Receivable Recycling Risk To Credit Sale Price Decision

The paper has established a credit sale price strategy model including receivable account recycling risk factor as the representative risk. The model will take credit sale factor from customer into the enterprise price decision system and then fix the credit sale price. It will have practical significance in coordinating credit management department with sale branch, as well as promote the whole social credit system positive cycle.The main work in the paper has three points as following:1. It has established a credit sale price strategy model including receivable account recycling risk factor R.It has made the improvement to the traditional credit sale price strategy through game theory. The new model has included the receivable account recycling risk, it will make the risk factor into the sale price fixed decision system. The sale branch will provide a price according to he credit management department, the price should be different to different credit situation. The different price is the credit cost that customer pay for their credit situation.2. It has established a forecast model to forecast the R factor.The dissertation comparatived and analized seven credit appraisal index systems from four authentic agency like Moody, basing the principle in index system establishment ,came to the conlusion about receivable account risk forecast index system according the close relationship between receivable and cash flow at the same time. On the other hand, the PLS method will be used in the model establishment.3.It has produced the credit sale price strategy including R factor for A company. Making use of the credit sale price strategy model including R factor, receivable account recycling risk forecast index system, the PLS method and SAS software, qualitative analysis to company A. Formulate a price strategy within credit cost for company A.