企业销售管理方法
2020-03-02 19:19:07 来源：范文大全收藏下载本文
企业容易出现两个问题，一是不顾实际能力扩大投资，尤其是还没有做稳主业就大搞多元化的企业，实际上离资金链断裂已经不远了。在外部环境突变的打击下，可能倒闭都是迟早的事情。如在金融危机中倒闭的一些著名企业和最近温州出现的企业倒闭和老板“跑路”**，实际都是因为内部管理不善或利润低而对外积极扩张，同时外部资金来源断裂造成的。二是资金回笼管理不善。这些企业的问题实际来自内部管理，因利润率低，资金管理不当，货款回收有问题，资金占压在销售环节和客户手中，这时才需要外部资金支持，比如银行贷款甚至高利贷。如问题得不到解决，一旦发生内部现金流枯竭，外部条件变化，不能供给资金的情况，企业的变故就发生了。比如，有的企业的应收账款达到月销售额的3～5倍，坏账现象也频繁发生。而商业上一般支付条件或合同支付条件通常是月结或2个月结算，最长的像零售行业的结算惯例也是3个月。而这些企业的应收账款规模往往超出正常水平的一倍以上，资金都在客户手上，自己的资金就紧张了。应收账款高企，导致支付能力不强、资金紧张、周转不灵和所谓资金链断裂等。
Enterprise easy to appear two problems, one is regardle of the actual ability to expand investment, especially haven\'t made the stability greatly diversified enterprise, is in fact not far from the capital chain rupture has.Battered by mutation in the external environment, may collapse is sooner or later.Such as the collapse of some famous enterprises in the financial crisis and the recent busine failures and wenzhou bo \"run road\", actually all because of internal mismanagement or low profit and aggreive expansion abroad, at the same time, external financing source caused by fracture.Second, the money collecting mismanagement.These busine problems from internal management actually, because of low profit margins, mismanagement of funds, there is something wrong with the payment collection, funds tie up in the sales link and clients, at this time only need external funding support, such as bank loans or loan sharks.If problem is not solved, in case of internal cash flow drying up, external conditions change, can\'t supply situation of funds, enterprise change happens.For example, some enterprises accounts receivable at month 3 ~ 5 times of the sales, bad phenomenon also occur frequently.The commercial or general payment terms on the contract payment terms is usually monthly settlement or 2 months, the longest as settlement practices of retail industry is 3 months.And these enterprise receivables scale are beyond normal levels of more than double, funds in the customer hands, their money is nervous.High accounts receivable, resulting in the ability to pay is not strong, money is tight, delays, and the so-called capital chain rupture, etc.因此，企业加强自身的销售财务管理、改善自身“造血功能”，对于预防资金不足、发生资金链断裂的风险非常重要。本文就以在民营企业工作的经验作为依据，从财务管理的角度论述销售财务管理和资金回笼对企业资金周转的影响、解决方案和企业销售政策的制定。
Therefore, strengthen their own sales enterprise financial management and improve their own \"hematopoiesis\", for the prevention of insufficient funds, the risk of capital chain rupture is very important.In this paper, with experience working in private enterprises as the basis, sales and financial management is discued from the Angle of financial management pays to the enterprise capital turnover, solutions, and the influence of the company sales policy.二、销售管理不当带来资金链紧张
Second, sales management lead to capital chain tension
笔者在多家外资、民营企业工作，负责财务管理达20年，经历了所谓“黄金20年（20世纪90年代至21世纪初）”，发现民营企业个体的发展变化，结合有关报表看，有如下普遍特点：
Working in more than foreign investment, private enterprises, the writer is responsible for the financial management of 20 years, experience the so-called \"golden 20 years (in the 1990 s to early 21st century)\", you will find that the development of individual private enterprises, combining with the relevant statements, has the following common characteristics:
1.企业创业之初，往往凭借高额利润率和可靠的市场订单为基础，资金积累和资金周转快速有效，创业者很少或几乎不需要投入垫付资金，更不需要银行等外部资金支持，资产负债表简单、“洁净”，资产总额不大而现金存量大，负债部分只有应付账款项目。通俗说就是“不缺钱”，对于销售账款的回收管理很随意，觉得客户拖欠一下货款问题不大，自己能够承受。
1.At the beginning of the new businees, often with high profit margins and reliable basis of market order, capital accumulation and capital turnover quickly and efficiently, entrepreneurs seldom or hardly need money paid into account, more do not need to bank and other external funding support, the balance sheet is simple, \"clean\", total aets are cash and stock, only accounts payable liabilities part project.Popular said is \"I don\'t lack of money\", for the sale of the recycling management is very casual, think the customer defaults on the payment problem, they can afford.
2.几年后，由于市场竞争的激烈和透明化，原先的高额利润率迅速降低，客户拖欠账款的规模和时间越来越恶化，经营者感到资金支付的压力越来越大。资产负债表上的资产总额看上去很大，但现金存量越来越少，应收账款和应付账款都越来越大，资金周转困难，经营者对于客户拖欠货款感觉很为难，但又很无奈。
2.After a few years, due to fierce market competition and transparency, quickly reduce the original high profit margins, customer scale and time of delinquency is worsening, the operator feel money pay increasing preure.Total aets on the balance sheet looks very big, but le cash inventory, accounts receivable and accounts payable are bigger and bigger, cash flow difficulties, the operator for default payment for goods customers feel very embarraed, but very helple.
在笔者工作过的企业和平时接触的同行及企业，几乎都经历过这种创业早期“不缺钱”，如今资产身家庞大，但经常为“钱”发愁的变化。这些企业，从财务的角度看，实际上就是企业利润率从高到低、应收账款发生从低到高的变化的过程；从管理的角度看，就是对销售和客户管理自始至终松懈，过去是由于资金充裕、“无所谓”，现在则是由于利润率降低、生意难做，不敢“得罪客户”；从资产负债表的角度来看，则是由于以上原因，账面现金流量和存量发生从高到低的变化，从而资金充裕状况发生极大改变。
Worked in the peace peer contact and the enterprise, almost all experienced the early \"is not short of money\", now worth huge aets, but often worry about \"money\".The enterprise, from the financial point of view, in fact is from high to low profit margins, accounts receivable, the proce
of changing from low to high; From the management point of view, that is, to sales and customers management lax from beginning to end, the past is because flush with cash, \"whatever\", now it is due to reduced profit margins, busine difficult to do, dare not offend customers; From the point of view of the balance sheet, it is because of these reasons, book cash flow and stock changing from high to low, to cash-rich conditions have changed greatly.企业利润率从创业初期的高位下降，销售财务管理不当，应收账款规模庞大，是当前民营企业资金困难的重要原因，需要银行等外部帮助是其结果和解决手段。当年资金充裕的时候，管理好坏无所谓，现在资金越来越紧张，却不敢管理了，怕得罪客户。有统计表明，企业创业5～8年是持续发展的一个关键时期。笔者也发现，很多企业创业的前3～5年往往利润率高、资金充裕，因而对于管理很松懈，但往后几年，开始发生利润率降低、客户拖欠货款越来越严重、经营者想提高管理水平却受到很多牵制的现象。
Profit margins are down from their high start-up stage, sales financial mismanagement, large scale of accounts receivable, is one of the important reasons, the current financial difficulties of private enterprises need Banks such as external help is the result and solution.Was flush with cash, the management is good or not doesn\'t matter, now money is more and more nervous, but can\'t manage, afraid to offend the client.There are statistics show that the enterprise entrepreneurship 5 ~ 8 years is a crucial period of sustained development.The author also found that many businees before 3 ~ 5 years tend to high profit margins, well-funded, thus for management is very loose, but a few years back, and began to profit margins, customer default payment for goods is more and more serious, the operator wants to raise the level of management but by many contain phenomenon.我国的银行体系是为国有制经济体系设计的，尽管20年来一直在不断向民营私人经济开放，但银行体系真正行动起来、面向民营私人经济服务还是近5年的事情，自然还很不足，基本上不管企业的经营资金需求，只满足部分投资需求。所以，笔者观察到，上述企业资金面由一开始内部很宽松到不断紧张，变成需要外部支持的过程其实非常普遍，过去民营私人经济都是依靠自身积累运转，银行金融体系是基本上不给予支持的。现在，一方面民营私人经济规模壮大、固定资产投资或对外投资规模扩大，资金需求多，另一方面，内部管理尤其是销售财务管理不足，资金大量占压，导致日常周转都出现困难，更遑论投资资金需求了。
Our country\'s banking system is designed for state ownership economy, although over the past 20 years has been open to private private economy, but real action and the banking system for private services or nearly five years, private economy, naturally also is insufficient, basically no matter enterprise busine capital needs, only some investment demand.So, the author observed that the enterprise financing area by internal is very easy to constant tension for a start, become need external support proce is actually very common, in the past private private economy is running on its own accumulation, the bank\'s financial system is basically not give support.Now, on the one hand, private private economies of scale expansion, investment in fixed aets, or foreign investment scale, capital requirements, on the other hand, the internal management, especially the sales of financial management, funds tie up in great quantities, cause daily turnover is difficult, let alone money demand.三、制定销售政策，规定客户账期和信用额度
Third, sales policy, customer account period and credit limit
为了做好销售财务管理，企业有必要制定明确的销售政策，作为销售部门和财务部门共同做好销售财务管理的政策依据。很多企业就是没有这方面的管理意识，两个部门对于客户管理、销售管理、应收账款管理等非常松懈。销售人员多半认为只要发了货，迟早能够收回货款，在客户明显超期或超信用额度的情况下，倾向无节制地发货，不考虑风险，导致客户无成本地拖欠账款，企业应收账款规模越来越庞大，资金周转日益困难，最后难以解决。而财务部门，则由于人员的素质水平不一，有的企业财务部能够比较好的行使职责，主动控制客户账款期限和信用；有的企业财务人员则完全不具备这种管理意识。即使财务人员具备管理意识和主动性的，其管理效果也取决于经营者对此问题的认识，如老板或高层管理者不重视这个问题，则情况往往变成了财务部与销售部门之间的“博弈”，谁的主动观念更强、性格更强、部门地位更高，往往决定了经营者按谁的意见办事。
To handle sales of financial management, enterprise is neceary to set clear sales policy, as a sales department and finance department to handle sales the policy basis of financial management.Many companies is that there is no this aspect of the management consciousne, the two departments for customer management, sales management, accounts receivable management, and other very lax.Sooner or later, most sales people think that as long as the goods, can recover the payment for goods, the customer are obviously or super credit conditions, tend to be unrestrained delivery, does not consider risk, lead to customer without cost default accounts, corporate accounts receivable scale is more and more large, capital turnover is becoming more and more difficult, the difficult to solve.And finance department, personnel\'s quality level is differ, some enterprises accounting can better exercise the duties, take the initiative to control the customer payment term and credit; Some enterprise financial personnel simply does not have this kind of management consciousne.Even has financial personnel management consciousne and initiative, its effect also depends on management operators awarene of the problem, such as a bo or senior managers do not attach importance to this problem, which is often becomes a \"game\" between financial department and sales department, whose active concept is stronger and stronger personality, department, position higher, often determines the operator according to the who\'s advice.
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