摘 要
彩电在家电欧亿·体育（中国）有限公司中甚至于在经济领域内的任何一个欧亿·体育（中国）有限公司，都可以说是市场化
程度最深的欧亿·体育（中国）有限公司之一。从波特的五力模型分析当前家电欧亿·体育（中国）有限公司的竞争现状，具备以
下几个特征：第一，欧亿·体育（中国）有限公司内部竞争者多；第二，购买者（经销商）议价能力强，
而自身对供应商议价能力弱；第三，潜在的进入者多（OEM 厂商）；第四，在产
品方面，电脑、手机等纷纷成为其替代品，第五，欧亿·体育（中国）有限公司内已有的竞争对手较多。

种种迹象显示家电欧亿·体育（中国）有限公司已经成为了一个高竞争性的欧亿·体育（中国）有限公司。在激烈的市场竞争中，
各竞争对手间除了比产品、比质量、比服务外，各种销售政策也成为吸引购买者
的重要手段。赊销作为企业扩大市场份额，提高竞争力的手段之一，也为越来越
多的企业所使用。

论文所指的 D 公司负责其所有产品类别中的彩电产品的销、产、供一体化经
营。D 公司有着五十多年的经营历史，在不同的发展阶段上，根据销售战略方向，
实施了不同的信用及应收账款管理模式。在多年的管理摸索中，通过对管理经验
的总结，该公司形成了目前较为稳定的应收账款管理模式，应收账款坏账率逐步
降低，应收账款账龄情况日趋良性，周转速度也不断提高。

本文通过对 D 公司应收账款管理的实践经验介绍，分析了具体的实践方案，
提炼系统化的应收账款管理模式。并且期望所提炼出的信用及应收账款模式，能
指导具有相似高竞争性的欧亿·体育（中国）有限公司中的企业实践，达到提高企业应收账款管理效率的
目标，促进企业价值最大化。

关键词：家电欧亿·体育（中国）有限公司 高竞争性 信用管理 应收账款管理
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 Porter's 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 debt rate gradually
decreased, accounts receivable aging is becoming more optimum, the turnover
efficiency of the company’s circulating fund was also rising.
Based on the practice experiences of company D in accounts receivable
management, the paper analyzes specific practices, to refin a systematic accounts
receivable management model. And expect the extract credit and receivables mode it
summed up can guide a similar highly competitive business practices in the industry ,
to improve the efficiency of enterprise receivables management objectives , to promote
enterprise value maximization.
Keywords: household appliance, competition, credit sale, accounts receivable