Analysis Of Enterprise Credit Policy Impact On Operating Cashflow

From the background point, through the review and analysis of the existing theory, I lead to theobjective and significance of the study of this paper. In order to explaining the credit policyon operating cash flow, This paper starts from two basic aspects of credit policy and operating cashflow, and I illustrate the relationship between the two, and further lead to the main content, thisthesis direction and ideas. This paper’s demonstration begins. First, the credit policy includesthree factors, the credit standards, credit conditions and policy on the management of accountsreceivable, and these factors effect and change the operating cash flow. Secondly, there are threetypes of credit policy. In different credit policies, the Influence of operating cash flow is different.Thirdly, in order to clear the effect of credit policy and evaluation, this paper puts forwardthree measures: operating cash flow index, the Increment of credit sales revenue index and profitcash ratio index. Then, this paper gives the example analysis, from the horizontal and verticalangle, and compares the changes of the enterprise network business credit policy of XX Companyand its factors for operating cash flow, and obtains the result. The last is the summary of this thesis.