Business company business methods

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Business methods for commercial companies

First, commerce and commerce industry

All activities related to commerce can be called commerce, which is the abbreviation of commercial trade, commercial trade refers to the specialization of commodity transportation, storage and sales of economic sectors, in our country. Generally internally known as business, externally known as trade. Commerce can also be understood as a medium of exchange of money to realize the circulation of goods commercial economic activities.

At present, in China's market economy, the proportion of trade enterprises is increasing day by day, more and more trade enterprises on the economic stage, playing an increasingly prominent role. The most familiar business industry is the wholesale and retail industry, as far as credit institutions are concerned, business enterprises occupy an important position in their target customers. Wholesaling refers to the activities of wholesalers selling daily necessities and means of production in bulk to wholesale and retail establishments as well as other enterprises, institutions and organizations, while retailing mainly deals with the sale of odd commodities. The commerce industry is in the circulation link of social reproduction and a vital link in the whole economic value chain, which is a bridge between manufacturing enterprises and direct or indirect consumers, and is the ? blood and nerves of the modern economy?

In recent years, China's economic growth has slowed down, consumption upgrading, the rise of new shopping methods such as network and mobile, which has had a huge impact on the physical commerce industry. In terms of the current situation of the commerce industry, the production enterprises and the retail industry bypassed the wholesale industry, and gradually formed a direct trading model, the entire circulation link presents ? Heavy at both ends, light in the middle? The pattern.

Second, the characteristics of the trade industry

Based on the nature of the trade industry, the trade industry has the following characteristics:

1 Various forms of business

The traditional trade enterprises are mainly single-store business, offline-based, and now there is a chain business, online business and other forms. Take the retail industry as an example, the retail industry with the development of the economy is changing all the time, the retail industry from the emergence of the present, has appeared in people's lives in eight forms, namely, department stores, one-price stores, chain stores, supermarkets, shopping centers, vending machines, pedestrian shopping streets, multimedia vending (for example, online shopping).

2 Liquid capital accounts for a large share and quick turnover

In most of the commerce enterprises, their liquidity in their total assets generally accounts for a larger share of about 80%.

Based on the commerce industry? bridge? nature, the commerce industry plays a role in the exchange and circulation of goods, and does not involve the production process, so the commerce industry compared to the manufacturing industry, its working capital turnover more often, shorter turnover time, faster turnover.

3 customer base is huge, covering a wide range

The trade industry facing customers can be roughly divided into three categories, respectively, suppliers, wholesalers, consumers. And these three categories cover almost all the people in society.

4 by the market changes in the impact of high risk

The trade industry is in circulation, the purchase and sale of activities directly facing the market, and the market due to the economic system, consumer habits, production scale, the change of seasons, inflation, market expectations and so on the change of factors and uncertainty, so the trade industry by the impact of the market to face the risk of a relatively high.

5 policy risk increase

In recent years, the regional wholesale market relocation, withdrawal and other policies have been released, part of the wholesale and retail enterprises may be caused by the relocation of business or even temporary closure, and move away from the original location, in a short period of time, may be a significant impact on its operations and profitability.

6 Low threshold of entry, strong dependence on upstream and downstream

The industry has a low threshold of entry, low capital and technical requirements, low profitability, high market competition, and strong dependence on upstream and downstream customers.

Third, the main risks

1 internal control risk

The so-called internal control refers to the self-adjustment, constraints, planning, evaluation and control of a series of measures taken by a unit in order to achieve its business objectives, protect the safety and integrity of assets, ensure the correctness and reliability of the accounting information, ensure the implementation of business policies, and ensure that the economy, efficiency and effectiveness of the business activities.

The purpose of internal control is to improve business management and economic efficiency. It is the core component of the enterprise internal control system. The good or bad of internal control plays a vital role in the operation and management of the enterprise, therefore, the internal control risk is a major risk faced by the trade and commerce industry.

2 business risk

Depending on the nature of the trade industry, the difference between business enterprises mainly lies in the business varieties, methods, locations and scale, different choices will face different risks. For example, specialty stores and department stores face different risks, and single-store operations and chain operations face different risks.

3 market risk

The purchase and sale activities of the business enterprises directly face the market, at the forefront of the market, affected by many factors, the market changes are unpredictable, so the business enterprises face greater market risk.

4 financial risk

Based on the characteristics of the fast turnover of funds in business enterprises, the debt ratio of business enterprises is usually higher, the funds occupied mainly in the inventory, once the sale of goods or payback problems, will face greater financial risk.

5 cooperation risk

Business enterprises upstream cooperation customers are often limited to a specific few, put themselves in a passive partnership, commonly known as ? The eggs are placed in a basket?

6 downstream customer capital recovery risk

This is mainly reflected in the wholesale industry, which faces the risk of downstream customers is mainly the recovery of accounts receivable, accounts receivable as a business enterprise as an important part of the liquidity of the enterprise, as if the enterprise's blood, is a process of input cycle, once the problem of payback, it will have a direct impact on the business situation.

Fourth, the overall credit principles

In view of the current state of the domestic economy, we recommend that the overall credit principles for business enterprises (wholesale and retail): moderate support, optimal intervention.

Credit institutions in the actual operation of the process should focus on the borrower's operating time, business performance, business environment, business practices, the stability of the supply relationship and concentration, inventory, accounts receivable, debt level and other aspects. For business enterprises with outstanding business performance, superior geographical location, chain operation, stable supply channels, and debt ratio at a reasonable level can be moderately supported. Credit institutions should determine a reasonable credit limit based on the borrower's sales scale, turnover rate, etc. The credit period and the borrower's cash flow should be matched, and guarantee methods such as movable asset mortgages and receivable pledges should be explored in conjunction with specific circumstances. In principle, the new credit granted to wholesale enterprises should focus on short-term trade financing or commodity financing and other businesses corresponding to cash flow. For retail businesses, it is prudent to intervene in single-unit retail businesses that lack fixed assets and operate on leased premises, and it is prudent to finance new stores with fierce regional competition and high operating costs such as land prices and rents.

V. Credit review key points of analysis

1 customer borrowing needs and borrowing purposes

Business enterprises will generally be due to the following factors to generate borrowing needs: seasonal stocking, rebate policy stocking, bidding, bulk purchasing bidding stocking, agent of the new product, to develop a new market, vendor policy stocking, borrowing new to pay off the old (bridge loan), seasonal stocking, etc., the use of its borrowings Mainly for the purchase of goods, deposit, payment of franchise fees, repayment of old loans and so on.

Credit institutions should assess the reasonableness of the borrower's borrowing needs based on the borrower's scale of operations and conditions, combined with the borrower's borrowing needs to analyze the use of borrowing, the use of borrowing must be clear and specific, reasonable and legitimate.

2 review of the nature of the enterprise, history and background of shareholders

Understand the nature of the borrowing enterprise, whether state-owned or private, with or without foreign investors.

Understanding the customer's historical development can avoid the credit business personnel to be confused by the immediate scene, so as to be able to analyze and judge the customer's current situation and future development as a whole, is to analyze and judge the stability of the enterprise and the growth of the important content. In the process of understanding the historical development of the customer's clients, it is necessary to focus on and grasp the customer's motivation for establishment, scope of operation, asset accumulation process, main business development, possible changes in the customer and future development trends. In the design of specific indicators, we need to pay attention to the last three years, there is no change in the actual controller, there is no change in the main business.

Understanding the name of the borrower's shareholders, the mode of capital contribution, the proportion of shares held, etc., focusing on the economic strength of the shareholders and whether they have experience in operating commercial enterprises.

3 Review of the business premises

Review of the business premises is owned or rented, the business premises and business scale, business characteristics and so on whether to match.

4 review of the mode of operation

The mode of operation is a single store operation or chain operation, online operation or offline operation or a combination of online and offline. If it is a chain, review its scale of operation, whether it is small or medium-sized, or large. In general, chain operations are relatively less risky than single-store operations.

5 analyze business performance and profitability

Review of business performance is the main review of the enterprise's sales revenue, for large enterprises, the most simple way to verify the sales revenue is to verify the enterprise's tax return and income statement, these two forms often reflect the enterprise's most real sales revenue, is not easy to fake. However, there may exist sales revenues that are under-declared by the enterprise due to reasonable tax avoidance, for which the enterprise should provide reasonable explanations, and for which the creditors should utilize techniques such as cross-checking to verify from multiple perspectives. In addition, by reviewing the business performance of the enterprise, it also indirectly makes a judgment on the operating ability of the enterprise.

For small and medium-sized business enterprises, at present, most SMEs have not set up a sound financial system, and some even have no financial statements or financial statements do not reflect the real financial situation, the public and personal accounts are used interchangeably, and the cash flow situation does not reflect their real business situation. Therefore, the creditors in the on-site investigation, should require customers to provide relevant purchase and sale documents and related agents, sales contracts to indirectly understand the business capacity.

Maintaining business operations requires a sustained profitability, which can be assessed in conjunction with the corresponding financial indicators of the enterprise's profitability.

6 Review of the business environment and quality of service

This is mainly for the retail industry, because the retail industry is facing the end consumer, the business environment and quality of service has a greater impact on its business performance.

First of all, the business environment, the location of the enterprise is a busy business district or residential area, business premises spacious or congested, whether the layout is in line with the characteristics of the industry and public taste.

Secondly, the quality of service, the retail industry is the most important in addition to the quality of goods is the service, the service is good or bad on the whole business performance plays a vital role.

7 attention to market positioning, marketing ability and management ability

Business enterprises want to stand in the fierce market competition, market positioning and marketing ability is the key. Credit institutions in the investigation of business enterprises, to pay attention to its market positioning is accurate, focusing on its target customer positioning and product positioning. For example, whether it is high-end customers or low-end customers, luxury goods or popular products.

Advanced business enterprises generally have advanced management experience and marketing capabilities, to which we should also pay corresponding attention.

8 Review of inventory

Inventory refers to the materials or materials that an enterprise holds for sale or consumes in the course of its daily production and operation, including all kinds of materials, commodities, products, semi-finished products, finished products, etc. Inventory is often in the process of purchasing, consuming and selling. Inventory is often in the process of purchase, consumption, sale, liquidity is strong, it is generally believed that the inventory in the short-term solvency of the enterprise in determining the factors that play the most important role.

For the commerce industry, inventory and accounts receivable account for the highest proportion of its asset composition. For some business enterprises, especially retail enterprises, its liquidity even more than 80% are used in inventory. The review of inventory of business enterprises is a key point of pre-credit investigation. Since inventory not only occupies a lot of capital, but also has a wide variety and a huge quantity, the quality and liquidity of inventory are the key points in the review process, among which, the analysis of inventory structure is the core of inventory analysis. In addition, the inventory management ability also reflects the ability of the enterprise's management.

9 analyze the supply relationship

Supply relationship review is mainly divided into two parts: the first part is the supply structure. Pay attention to understand who the main suppliers are, the history of cooperation, the number of suppliers, the proportion of procurement of each supplier, the geographical distribution of suppliers, the supplier's market position. Evaluate whether it has established long-term stable procurement channels and the number of sets of procurement channels, but also through its history of cooperation with upstream suppliers, especially the timely payment of upstream suppliers Chengdu to analyze its integrity and bargaining power with upstream customers. The second part is the settlement of payment, mainly to review the settlement of payment and settlement cycle, whether it is cash payment or promissory note or regular settlement, attention to the existence of credit sales and credit sales policy.

10 review of downstream customers and accounts receivable

This is mainly for the wholesale industry, because the retail industry is almost always cash settlement. Review points mainly include: how many customers, geographical distribution, single-family concentration, the top five downstream customers and the proportion of sales, the existence of credit and credit policy, downstream customer quality and strength.

In the case of wholesale trade enterprises, it is important to focus on the verification of their accounts receivable, focusing on the verification of the balance of accounts receivable, the distribution and percentage, and the strength of the main debtors. Focus on the balance of changes in sales revenue and accounts receivable increase or decrease in synchronization, pay attention to accounts receivable and accounts payable, the relationship between inventory, the main customer accounts receivable aging and recovery period to analyze.

11 bank current analysis

Because of the characteristics of the business enterprise, its non-current assets in its total assets accounted for a very small proportion, once the overdue, its non-current assets can not be used to repay the debt owed, so the credit staff should focus on analyzing the status of its current assets, which is an important part of the business enterprise's sales revenue is also an important part of the current assets is the first repayment of the loan, the size of the sales revenue determines its repayment. The size of the sales revenue determines the reliability of its repayment ability, the commercial enterprise's bank current most intuitively reflect the enterprise's sales revenue, check the bank current is an essential part of the credit.