Research On Credit Management In Household Appliance Enterprises_credit Limit Decision-making

Facing the drastic competition,we have paid more and more attention to the credit issues in our country.As a marketing method,account sale by credit has been adopted widely among the enterprises.Account receivables generated by the credit sales is an important factor of limiting domestic enterprises to survive and develop.As an important accounting item,it will reflect the level of the ability of corporate business management and asset profits.Many companies have tense cash flow and even got into financial crisis because of poor receivables management.How to supervise and control the receivables beforehand is the emphasis of the research.Though receivables management has been researched and developed for many years, our country is still short of systematic solvent.For the enterprises that hold large scale receivables and limited capitals,calculating the best receivables scale can increase the benefit and efficiency of capital using.This thesis is divided into six chapters.In chapterâ… ,an introduction which gives the background and framework of the paper is brought forward.Based this,research object and research methods for account receivables are brought out.And domestic and abroad research status is briefed here.In chapterâ…¡,it analyses the credit management status of the listed Household Appliance Enterprises by studying the financial reports of them,then point out the existed issues related to the account receivables caused by the credit sales.In chapterâ…¢,it analyses the influence factors of account receivables in household appliance enterprises,lay a foundation of mathematics model establishment in the next chapter.In chapterâ…£,it establishes a overall credit limit mathematics model based on the influence factors mentioned in the chapterâ…¢,and verifies it by the actual data of the listed household appliance enterprises.At last,chapterâ…¤introduces the full text of the thesis, make some suggestions on the credit management direction and the solution of reducing the bad debt in household appliance enterprises.