摘要:新飞公司对每一个往来客户进行个体分析,广泛收集有关客户信用状况的资料。公司的销售部门主要负责直接从客户处得到的信息;管理部门负责从客户的外围收集的信息;财务部门负责客户应收账款账龄等财务信息,各部门将各自收集到的客户信息进行共享,定期交换信息,并据此采用定性分析和定时分析的方法评估客户的信用品质。
r a longer period on credit terms with customers to sign a sales contract, the period of credit. All goods shall remain firm, the client only after full settlement payment to take ownership. If not timely repayment, enterprises are entitled to repossess the goods to make up for the corporate sector losses.
4. credit approval system
Freenet customer's credit limit granted by the Company must be approved by the company related to leadership for approval before execution is enabled. In the sales process, sales departments should strictly control the volume limits accordingly, shall not be exceeded to avoid salespeople based on the subjective judgment, blind decision loss to the enterprise. Meanwhile, the new company's credit limit to fly the implementation of regular inspection and analysis to ensure that the credit limit established safety and rationality.
5. Internal Control System
New Aircraft Company for the receivables in the credit business of the links, the establishment of accounts receivable internal control system, the formation of a more standardized ex ante control of accounts receivable, a matter of control, after the control procedures, clear all departments job responsibilities and operational processes to maximize the recovery of accounts receivable, accounts receivable collection shorten cycle and reduce bad debts, bad debts, while assuring corporate profits.
6. Accounts receivable clear accountability closing
In order to strengthen the management of accounts receivable, sales staff in order to prevent one-sided pursuit to complete the sales task force sales, new fly loan recovery company implemented together with the obligation to sell a system. In the specific operation, strict examination system of payment of funds to the actual number of receiving payment for the sales department of the assessment indicators. Each salesperson must for every business from a sales contract is responsible for the whole process to recover the funds, that is, the back section and sales closely together, who credit, who receivables. The recovery of the receivables sold to become an indicator of performance evaluation, completed with the sales receipts and personal income closely linked. For payment collection, clearing debts strong sales staff to be rewarded; due to delinquent debtors, caused by inadequate cleaning doubtful debts, bad debt losses to give certain economic penalties.
7. Provision system
New Aircraft Company in 2009 had not in accordance with national accounting standards provision for bad debt losses, beginning in 2009 the Company pursuant to the type of accounts receivable aging analysis sub-categories in bad debt provision.
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