摘 要
卖方市场竞争的加剧，以及买方市场的形成，企业的销售方式也在发生变化，赊销
开始成为主要的交易方式。针对食品企业产品生产周期短，保质时间相对较短，所以更
多的企业在食品的有效期内会选择多种交易方式，最大限度地增加其销售量，增强其产
品的市场竞争力，赊销则成为企业仅次于现销的最优选择。赊销在给赊销双方创造利益
的同时，也会给赊销企业带来不利的影响，例如应收账款可能由于不可抗力因素的发生
而成为坏账、赊购企业资金紧张不能按期还款而导致违约逾期等等。因此在经营中不能
盲目地赊销，应该正确评估赊销带来的收益或损失，从而做出正确的赊销决策
为了做出正确的赊销决策，减少风险损失，面对可能随时消失的市场机会，企业必
须做好赊销过程中每个阶段的工作，权衡和把握好以下三个方面的问题：一是在有限的
决策时间内选择不同的调研方法正确评估赊销客户的信用等级，提高其评估的正确率；
二是正确理解赊销总收益的含义，总收益的增加才是企业的最终目的，这就需要把握好
现销和赊销的关系，使这两个方面的收益都相应的增加；三是面对可能随时消失的商机，
企业必须合理控制调研时间，准确的抓住有利的商机，做出正确的赊销决策。只有这样，
企业才能获得赊销各方面的利益。所以研究食品企业产品赊销的决策机理就显得意义重
大
本文正是在食品企业产品研究的基础上利用其有效的数据分析，阐明赊销调研方法
的选择对信用等级评估的影响、现销和赊销总收益的估测原理及方法，然后进行不同时
间段的数据比较分析得出企业赊销的决策规则，进一步阐明食品企业产品赊销决策的机
理与方法，使赊销能真正成为企业最有效的销售方式
关键词：食品企业；赊销；收益估测原理；赊销决策机理
Abstract
Because of the increasingly throat-cutting competition of the seller’s market and the
shaping of the buyer’s market, the enterprise’s sale methods are changing, and credit business
becomes the main way. Many enterprises choose a variety of transactions to maximize its
sales in the effective period of food. Credit business has become the optimal choice of the
enterprise. Although credit business can create interests, it will adversely affect the credit
enterprise, such as accounts may became bad debts due to the irresistible factors, credit
enterprise funds can not repay on time as result of fund tension and so on. Therefore, We
should assess the profits and losses of it, and make the right credit decision.
In order to make the right credit decisions and reduce the risk, enterprises must do well
in every stage of the process of credit work, and have to grasp and weigh three problems
when facing of losing business opportunity: Firstly, they should improve the evaluation
correctness of the customers by choosing different research methods in the decision time;
Secondly, decision makers should understand the meaning of total income rightly. It is the
ultimate goal of enterprises to increasing the total income, so enterprises grasp the
relationship between cash sale and credit sale to increase the income of the two aspects.
Thirdly, the opportunities may be lost at any time, so the enterprises must seize the decision
time precisely. Only in this way, enterprises can get all the credit benefit. It is meaningful for
corporations to research the credit decision mechanism of products of food enterprises.
This paper makes best use of the effective data analysis, which is based on the food
enterprises’ products researches. It clarifies the research methods affect customer’s credit
degree assessment. And it illustrates the total income estimation principle and method of cash
sale and credit sale. It further clarifies the credit decision mechanism and method of food
enterprises by comparing the total income of different time quantum. If that, the credit sale
can truly become the most effective way of sales.
Keywords: foods enterprise; credit sale; profit evaluation; credit decision mechanism