家电企业应收账款管理分析——以d公司为例

家电企业应收账款管理分析——以d公司为例

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大小:1.47 MB

页数:47页

时间:2019-01-31

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1、ABSTRACTABSTRACTColorTVindustrycanbeoneofthedepthcompetitionindustriesinthehouseholdapplianceindustry,evenwiththeeconomicfieldascomparedtoanyindustry.FromPorter'sfiveforcesmodel,wecananalysisthecurrentstatusofcompetitionintheapplianceindustry,theyhavethefollowingcharacteristics:First,manycompe

2、titorswithintheindustry;Second,buyers(dealers)havestrongbargainingpower,buttheirbargainingpowerinthesupplyisweak;Third,therearemanypotentialentrants(OEMmanufacturer);Fourth,moreandmoreproductsbecometothesubstituteofthem,suchascomputers,mobilephonesandsoon;Thefifth,therearemanycompetitorsinthei

3、ndustry.Thesesignsidentifiedthatthehouseholdappliancesindustryhasbecomeahighlycompetitiveindustry.Inadditiontotheratiobetweenrivalproducts,qualityandservices,avarietyofsalespolicyhasbecomeanimportantmeanstoattractbuyersinthefiercemarketcompetition.Moreandmorecompaniesareusingcreditsalestoexpan

4、dtheirmarketshare,inordertoimprovetheircompetitiveness.CompanyD,ofthispapersreferringto,isresponsibleforallofitsproductcategoriesofTVproducts,includesales,production,suppliesandintegrationbusiness.CompanyDhasmorethanfiftyyearsofoperatinghistory,atdifferentstagesofherdevelopment,sheadopteddiffe

5、rentcreditsalepoliciesandreceivablesmanagementaccordingtothestrategicdirectionofsales.Afteryearsofgropinginthemanagement,throughthemanagementandexperience,thecompanyformedarelativelystablecurrentaccountsreceivablemanagement,accountsreceivablebaddebtrategraduallydecreased,accountsreceivableagin

6、gisbecomingmoreoptimum,theturnoverefficiencyofthecompany’scirculatingfundwasalsorising.BasedonthepracticeexperiencesofcompanyDinaccountsreceivablemanagement,thepaperanalyzesspecificpractices,torefinasystematicaccountsreceivablemanagementmodel.Andexpecttheextractcreditandreceivablesmodeitsummed

7、upcanguideasimilarhighlycompetitivebusinesspracticesintheindustry,toimprovetheefficiencyofenterprisereceivablesmanagementobjectives,topromoteenterprisevaluemaximization.Keywords:householdappliance,competition,creditsale,accountsreceivab

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