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ACCA FM知识点：Collecting cash

文章来源：ACCA全球官网

发布时间：2021-11-04 11:18

阅读：647次

财务管理学习指南的C2d部分指出，学生应该能够“讨论、应用和评估相关技术在应收账款管理中的使用”，然后在六个小节中给出了所需内容的进一步细节。本文介绍应收账款管理的资金回收知识点。

Collecting cash

It may seem very obvious,but if cash is to be collected,then the customer must be invoiced.It is essential that the invoice is sent out quickly and accurately.The receipt of your invoice is the first indication a company gets of the efficiency of your debt collection system.If the invoice takes a long time to arrive and is not accurate,then your accounts receivable department will be viewed as inefficient and customers may seek to exploit this perceived weakness and delay payment.

Furthermore,if an invoice is inaccurate some customers will take this as an opportunity to claim that there is a dispute on the account and,therefore,stop payment of all invoices until the dispute is resolved.

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Having sent out the invoice quickly and accurately,the methods a company could use to ensure customers pay in a timely fashion include:

●monthly statements–these can be produced quickly and easily by any computerised sales ledger system and sent to customers.Exactly how much impact they have is however debatable

●chasing letters–these should be directed to a specific person preferably at a reasonably senior level.However,preparing and sending these letters has a cost and,like the monthly statements,their impact is often limited

●chasing phone calls–these can often have a great impact as all businesses have to answer the telephone and,hence,they have a nuisance value which can generate results.A credit controller who regularly contacts a suitably senior person at their customers with overdue amounts and politely,but firmly,demands payment can often achieve good results

●personal approach–a personal approach from a senior person in the company to a senior person at the customer can often yield results.This is quite common in trades where the personal relationship with clients is important.For instance,this often occurs in professional accountancy and legal firms

●stopping supplies–this is a cash collection tool that must be used with care.If the product being sold is built specifically to the customers design,and you are the only supplier who currently makes the product,then it is a powerful tool as,in the short term,you are the only supplier and,hence,payment is likely to be forthcoming.However,in the longer term it is always possible for the customer to train up an alternative supplier to make the product.If the product is a generic product that could be purchased from many suppliers,then quite obviously this is a weak tool that is simply likely to lead to the loss of the customer

●legal action–this is costly and is likely to lead to the customer being lost

●external debt collection agency–as with legal action this is costly and is likely to lead to the loss of the customer.

Many larger businesses have their own in-house debt collection departments that can be used before external debt collection agencies are used or legal action is taken.There have been instances where companies recently suffered reputational damage.They had branded their in-house debt collection departments in such a way that the customer believed that it had been referred to an external debt collection agency and,hence,was scared into making payment.

相关阅读：【ACCA FM知识点：Assessing creditworthiness】

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