摘要
风险管理作为现代市场经济发展下的必不可缺的产物,为企业的正常
运行提供了有效保障。近年来,随着我国市场对进出口油品的开放,石油
行业面临的风险越来越大。成品油的引进、地方炼油厂炼制油品质量的不
断提高,导致国有石油企业成品油的销售量降低,利润减少。在激烈竞争
的市场环境下,为了提高企业的核心竞争力就要保证企业的合理化运营,
优化企业运营流程。尤其是作为石油链终端的加油站,在无法决定外界环
境的情况下,必须根据环境与企业的发展及时将销售风险管理流程进行优
化、修整,确保企业的利润不因自身的运营不合理而下降

本文包含了五章的内容。首先介绍了风险管理、销售风险管理及流程
的相关理论知识,对A企业所处的环境进行了分析,归纳出A企业旗下
加油站所面临的销售风险,并结合股份公司对A企业进行评价测试时的
例外事项指出管理中存在的问题。然后根据A企业加油站发展情况分析
采取新系统后的情况,结合所抽取的加油站2014年-2016年月销量情况对
销售风险管理流程及风险点进行优化、修整,并对销售风险管理流程优化、
修整后销售情况的变化进行对比。最终绘制出优化后的销售风险管理流
程,实现优化后的销售风险流程对风险全面管控,使得加油站的利润不因
流程不当及风险管控漏洞而降低

I
北京化工大学硕士学位论文
关键词:石油行业,销售风险,流程,加油站
II ABSTRACT
RESEARCH ON THE IMPACT OF
ENTERPRISE A SALES RISK MANAGEMENT
ON THE PROFIT FLUCTUATION
ABSTRACT
As necessary product of modem market economy development, risk
management provides an effective guarantee for the normal operation of
enterprises. In recent years, with the opening of China&39;s oil market, the oil
industry is facing more and more risks. The introduction of refined oil and the
improvement of the quality of refining oil from local refineries have resulted
in the decrease of finished oil sales and profits. Under the highly competitive
market environment, we must ensure the rational operation of enterprises and
optimize its operation process in order to improve the enterprises’ core
competitiveness. Under the uncertain external environment condition, oil gas
station, as the terminal of the chain, must timely optimize, and adjust the
sales risk management process to avoid the decreasement of the enterprises5
profit as a result of the unreasonable operation .
hi
北京化工大学硕士学位论文
In this paper, five chapters were included. First, the relevant theoretical
knowledge of risk management, sales risk management and process were
introduced, and the environment of enterprise A and the sales risk of As gas
station were analyzed. The problems eisting in the management of joint-stock
company with the exception evaluation test of A enterprises were pointed out
too. Then, according to the analysis of the development situation of As gas
station, the sales risk management process and risks with the monthly sales of
gas station in 2014 -2016 were optimized and adjusted, and the sales situation
after the change were compared. Finally, this paper draws out the optimized
sales risk management process, and realizes the optimization of the sales risk
process to control the risk comprehensively, which prevents the profit of the
gas station from dropping due to the improper process and risk management
loopholes.
KEY WORDS: oil industry, sales risk, process, gas station
IV
目录
第1章绪论 3
1. 1研究背景 3
1.2研究目的及意义1.2. 1研宄目的 3
L 2. 2研究意义 4
1.3国内外研究现状1.3. 1国外研究现状1.3.2国内研宄现状1.4研宄内容和研宄方法1.4. 1研究内容 7
1.4. 2研究方法 8
第2章企业销售风险管理流程对利润波动的影响机制2. 1风险管理与流程2. 1. 1风险管理 11
2. 1.2 流程 11
2. 2风险管理流程的设计、制作2. 2.1流程的设计、制作2.2.2风险的建立、管控2. 2. 3风险管理流程的优化2. 3销售风险管理流程对企业利润的影响
21
2.3. 1运输和储存风险流程对企业利润的影响
21
2. 3. 2信用销售风险流程对企业利润的影响
22
2. 3. 3销售管理风险流程对企业利润的影响
22
第3章A企业销售风险管理流程现状
23
v
北京化工大学硕士学位论文
3. 1A企业基本情况
23
3. 2. 1A企业加油站基本情况
24
3. 2. 2A企业加油站油品业务涉及风险分析
25
3. 2. 3A企业加油站风险评价测试例外事项
..21
3. 2. 4A企业加油站销售管理中存在问题分析
28
3. 3信息化下的加油站业务
29
3. 3. 1加油站一体化管控前存在的问题
29
3. 3. 2加油站一体化管控的实现
30
第4章A企业销售风险管理流程对利润波动的影响
33
4. 1抽取加油站进行销量分析
33
4. 2优化加油站销售风险管理流程
36
4.2. 1确立加油站销售风险管理流程优化的目标
36
4. 2. 2KP09. 02. 01. 01加油站加油机发出销售
37
4. 2. 3KP09. 02. 01. 02 加油站交接班
39
4. 2. 4KP09. 02. 01. 05加油站油品日结流程
41
4. 2. 5KP09. 02. 01. 07 发卡充值业务
45
4. 2. 6KP09. 02. 01. 10加油卡销户管理
48
4. 2. 7KP09. 02. 02. 04加油站货款-加油卡结算
50
4. 2. 8KP09. 02. 02. 05加油站货款-定期结算
52
4. 2. 9KP09. 02. 02. 06加油站货款-预收款结算
55
4. 2. 10KP09. 02. 02. 07加油站货款-现金结算
58
4. 2. 11KP09. 02. 02. 08加油站货款-银行卡结算
61
4. 2. 12KP09. 02. 02. 09现收货款现金结算
62
4. 2. 13KP09. 02. 04 销售收入核算
64
4. 3流程优化后加油站变化
69
4. 3. 1传统方案 69
4. 3. 2优化方案 69
4. 3. 3流程优化后企业的利润变化
71
第5章结论 73
5. 1研宄结论 73
5. 2不足与展望 73
VI
as
参考文献 75
致谢 77
作者和导师简介
78
VII Contents
Contents
<
Chapter 1 Introduction1.1 Research background1.2 Research purpose and significance1.2.1 Research purposes1.2.2 Significance 2
1.3 Research Status at Home and Abroad1.3.1 Status of Foreign Research1.3.2 Current status of domestic research1.4 Research content and research methods1.4.1 Research content 5
1.4.2 Research methodsChapter 2 The impact mechanism of enterprise sales risk
management process on profit fluctuation2.1 Risk management and processes2.1.1 Risk managemen2.1.2 Processes 9
2.2 Risk management process design, production2.2.1 Process design, production2.2.2 The establishment of risk, control2.2.3 Optimization of risk management processes2.3 The impact of sales risk management process on enterprise profit2.3.1 The impact of transportation and storage risk flow on corporate profits2.3.2 The impact of credit sales risk process on enterprise profit2.3.2 The impact of sales management risk process on enterprise ProfitChapter 3 Current situation of A enterprise sales risk
IX
北京化工大学硕士学位论文
management process
21
3.1 A enterprise basic situation
21
3.2 A enterprise sales risk management process
22
3.2.1 Basic situation of A enterprise gas station
22
3.2.2 A enterprise gas station oil business involved in risk analysis
23
3.2.3 A Business Gas Station Risk Assessment Test Exception
25
3.2.4 Analysis of the problems in the sales management of A gas station
26
3.3 Information under the gas station business
27
3.3.1 Problems existing in the integration of gas station
27
3.3.2 Realization of integrated control of gas station
28
Chapter 4 The impact of risk management process on the
fluctuation of enterprise gas station
31
4.1 Take the gas station for sales analysis
31
4.2 Optimize the gas station sales risk management process
34
4.2.1 Establish the goal of optimizing the risk management
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