有效地管理应收款

* 需要通过理解应收款的管理重点来控制企业赊账风险的销售经理
* 负责客户信用控制的财务人员

面对日益激烈的市场竞争，安全、有效的管理应收帐款是企业在发展过程中必须具备的条件。

1.3+1的信用管理体系
* 信用管理的环境
* 信用管理体系的建立
* 信用管理的制度与DSO计算

2.为什么要限制应收账款
* 减少营运资本所需
* 减少坏帐、呆帐
* 减少应收账款的行政管理费用

3.应收账款的财务管理
* 计算付款限期，核算它的费用
* 计算提前付款折扣的费用
* 核算坏帐引起的未来费用
* 信用期限与信用额度的控制
* 债权管理体系的建立


4.信用评估流程
* 销售人员提供的信息
* 偿债能力的分析
* 从信用等级至信用额度

5.日常信用管理
* 应收账款经理的责任
* 制定客户的欠款限制
* 建立公司的规则
* 设计一个“保险丝”

6.催款流程
* 谁跟踪
* 什么时候跟踪
* 如何跟踪
* 法律必备知识

案例：信用管理的ERM模型
1.3 + 1 Credit control system
* Credit control environment
* Credit management policy establishment
* Credit control procedure and DSO measurements

2. Why do we have to limit receivables
* Limiting your working capital needs
* Limiting bad debts
* Limiting receivables’ administration expenses

3. Receivables and your financial management
* Calculating term of payment and cost of this term
* Calculating cost of advance payment discount
* Calculating bad debts cost
* Credit term and credit limits
* Establishing equity control system

4. Credit rating
* Information collected by sales people
* Liquidity analysis
* From credit rating to credit policy

5. Daily credit management
* Credit manager’s responsibilities
* Setting up a receivable limit to client
* Setting up company’s own rules
* Setting up a “security line”

6. Follow up system
* Who
* When
* How
* Legal aspects

Case: Credit control ERM model