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Автор:   •  Март 17, 2023  •  Доклад  •  1,296 Слов (6 Страниц)  •  10 Просмотры

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Moscow – 2023

Accounts receivable are primarily an asset, such as real estate, machinery, and money. At the same time, accounts receivable are the most significant asset of the enterprise, since they are directly related to generating income. And as you know, any economic activity of an organization is aimed precisely at generating income.

In general, the concept of accounts receivable in accounting, tax or other economic spheres is allocated a huge amount. First, current accounts receivable are accounts payable for goods shipped, services rendered, and work performed that are not yet due. The second, overdue accounts receivable is a debt for services rendered, goods delivered or work performed that is not paid for within the time period established by the contract. There are three types of overdue accounts receivable: doubtful, problematic, and hopeless. With respect to doubtful problems , there is uncertainty about the return, while hopeless ones are practically non -refundable.

Accounts receivable is a common phenomenon, especially if the company is a distributor or manufacturer. The company ships with deferred payment. Problems start when the company meets with overdue accountsой receivable.

Typically, the company builds relationships between the manager and the clients. After the manager closes the first successful transaction with the client, he tries to set up a personal personal relationship and make, sure that the client begins to trust the manager and they have a long-term relationship. At some point in the chain of customer, supplier, distributor, manufacturer, there is some kind of failure. For example, someone didn't pay the customer, they start slowing down the payment to the manufacturer, or they just don't want to pay on time for some reason. Overdue accounts receivable accumulation, and the manager is not able to convince the client, that it needs to be paid, because he does not have a clear prescribed algorithm for how he should act.

There must be regulations for workingе with a client, who may have overdue accounts receivable. For example, a few days before the expected date of payment of receivables, the manager should already call or arrive to remind the client about the payment. And also, be sure to provide him with a copy or photo of the contract, where he signed under the, fact that he will return the receivables on time. If the debtor is not received on the appointed date of receipt of funds. The next action of manager is to notify the client that the invoice has not been received. Find out the real reason, why the customer can't pay today. You must also notify the manager that something is not going according to plan and the client has not paid. If the account receivable is not returned within one or two days. The manager must dial client himself and send a legally correct email. In which you inform the client, that you will be forced, firstly, to suspend shipments, secondly, it is possible to go to court, and thirdly, in general, to break all contractual relationships or review them. Unfortunately, some of the malicious defaulters will leave and become a headache for some other supplier. However, when the company has clear, transparent, identical rules for everyone regarding the return of receivables, it will become much easier and better to work.

Thus, unforeseen consequences in the field of receivables can occur for a number of following reasons:

* The manager does not rush to contact the client about late payments.

* Trade representatives are often allowed to exceed their credit limits.

* They save on staff training and do not give clear instructions on how to deal with customers, who delay paying for services.

* Do not pay attention to the accuracy of their invoices, credit terms, or invoices.

*Cash payments are not properly distributed, making it difficult to determine which payments are outstanding.

Next, I want to talk about what measures can be taken to optimize the company's work and increase working capital.

First, the finance and sales departments need to work together and develop convenient, unified payment rules, taking into account that they should be convenient not only for the company, but also for customers.

For example, economicая efficiency can be achieved by automating processes. For this to work successfully, you need to develop common standards. Also, the use of modern automated processes can eliminate the error of entering incorrect data, as well as increase the speed of transactions.


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