摘要
本文通过煤炭销售企业对客户信用评价的现实意义以及对客户信用评价管理现状进行分析,探讨其在赊销过程中,客户信用评价存在的问题,就笔者观点对几点强化客户信用管理建议进行探讨,通过规避信用风险以防产生财务危机,通过完善客户信用评价流程对客户信用评价管理的实施来抵御“赊销”带来的风险,从而降低企业应收账款风险和经营风险,加强企业内控力度,提高企业的资金周转率,稳步提高企业的综合发展实力,促进企业持续健康发展。
This article analyzes the practical significance of customer credit evaluation by coal sales companies and the current situation of customer credit evaluation management,and explores the problems existing in customer credit evaluation in the process of credit sales.From the author′s point of view,several suggestions for strengthening customer credit management are carried out.Discuss that by avoiding credit risks to prevent financial crises,and by improving the implementation of customer credit evaluation processes on customer credit evaluation management to resist the risks brought by"credit sales",thereby reducing the company′s account receivable risks and operating risks,and strengthening corporate internal control Strengthen the company’s capital turnover rate,steadily improve the company′s overall development strength,and promote the sustainable and healthy development of the company.
作者
刘丹
LIU Dan(Jiangsu Datun Coal Trading Co.,Ltd.,Xuzhou 221000,China)
出处
《价值工程》
2021年第34期34-36,共3页
Value Engineering
关键词
煤炭销售企业
信用销售
客户信用评价
信息管理
coal sales enterprise
credit sales
customer credit evaluation
information management
