家电企业应收账款管理分析——以d公司为例.pdfVIP

ABSTRACT ABSTRACT Color TV industry can be one of the depth competition industries in the household appliance industry, even with the economic field as compared to any industry. From Porters five forces model ，we can analysis the current status of competition in the appliance industry , they have the following characteristics : First, many competitors within the industry ; Second , buyers ( dealers ) have strong bargaining power , but their bargaining power in the supply is weak ; Third, there are many potential entrants (OEM manufacturer ) ; Fourth, more and more products become to the substitute of them, such as computers, mobile phones and so on; The fifth , there are many competitors in the industry. These signs identified that the household appliances industry has become a highly competitive industry. In addition to the ratio between rival products, quality and services, a variety of sales policy has become an important means to attract buyers in the fierce market competition . More and more companies are using credit sales to expand their market share, in order to improve their competitiveness. Company D, of this papers referring to, is responsible for all of its product categories of TV products, include sales, production, supplies and integration business. Company D has more than fifty years of operating history, at different stages of her development, she adopted different credit sale policies and receivables management according to the strategic direction of sales. After years of groping in the management, through the management and experience, the company formed a relatively stable current accounts receivable management, accounts receivable bad