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信用销售是企业日常经营中一项重要的活动,如何确定对客户企业的信用限额以保证既能增加企业的销售又能有效控制信用风险则是信用销售中的重要问题。文章以东北制药集团股份有限公司(以下简称“东北制药”)为例,通过营运资产分析法对其他企业向东北制药进行信用销售的信用限额进行确定,并通过相关分析对初步确定的信用限额进行修正。
Credit sales is an important activity in the daily operation of an enterprise. How to determine the credit limit for a client enterprise so as to ensure that it can increase the sales of the enterprise and effectively control the credit risk is an important issue in credit sales. Taking Northeast Pharmaceutical Group Co., Ltd. (hereinafter referred to as “Northeastern Pharmaceutical”) as an example, the article determines the credit limit for other enterprises to sell Northeastern pharmaceuticals through the method of working capital analysis, and analyzes the initial credit Quota amended.