DZ and PDZ that. How to control receivables: Methods and tools. Types of receivables

Technology of effective conflict correction of receivables

Unscplified clients should have various amounts of money to your company. Some amounts are so great that it makes serious damage to your business, and many "small" debts, the non-payment of which causes bewilderment, also develops into great amount. To request them and not spoil relations with debtors, appropriate technology is necessary.

Further presentation is based on the fact that you have a good product, and you have properly fulfilled the obligations to the debtor under the contract and the current legislation.

Why arises overdue receivables

The debtor has fiscal reasons in order not to pay you.
He has no money to pay duty.
The receivator chooses other priorities for spending funds.
The debtor is undisciplined or disregard.
Workers of your enterprise have not made the required actions for the timely demand of debts.

In all these cases, the main tool should be an agreement with the debtor. Unfortunately, usually agreements between enterprises - formal papers that do not protect any of the parties from the other.

Agreement that reduces the risk of receivables

In order for the contract to be the key to the conflict-free cooperation of the parties, it should contain detailed algorithms for the action of counterparties in various situations.

Before concluding the contract, the parties assure each other in their reliability and commitment. And what thoroughly there would be no negotiations, all the same, all the nuances are not possible to foresee. Part of the ideas of negotiation participants and understanding of them remain different. At the same time, all important ideas for each of the negotiators are perceived by them as given by the other Party.

If some of the parts are not thoroughly reflected in the contract, various understanding enclose the risk of potential conflict. Often, an agreement is included in the contract. Next of the following content is included: "Parties recognize the completeness of this Agreement and replace them with all previous agreements between them in writing or oral form." This correct phrase cancels the right of the parties to say something that does not fall into the contract: "And you promised." This item is equivalent to the fact that there were no negotiations before signing the contract. Therefore, do not hope that it seems to you, something else promised the debtor. If it was, it does not matter. The debtor cares only about his interests, which is natural. You are also obliged to take care of your. By the way, your oral promises are also canceled. You never know what your sellers flashed in the cast.

Why does the debtor not pay and how to deal with it

He has no money;
He has other priorities;
He does not consider himself a debtor:
It is profitable for him; he is confident in his impunity.

So that he could not not pay, the contract must be provided with the conditions when it is more profitable to pay. That is, it is necessary to provide sanctions for violation of obligations that would force the debtor to change his payment priorities, or take a loan, or sell his own heart asset, but pay with you.

During negotiations on the conclusion of the Agreement, the issue of the application of sanctions should be considered as an inspection of the counterparty. Objections against inclusion in the agreement on serious sanctions for the delay in payments should be perceived as an alarming bell. To overcome these objections can be indicated on assistance in decency made by the counterparty and the inclusion of "mirror" sanctions for non-fulfillment of obligations to your enterprise.

The unconfluousness of the application of sanctions is ensured by the inclusion in the contract of the easily accepted point of the following content: "The parties are aware of the invalidation of the payment to pay as an adequate implementation of the contract of obligations under the contract."

By the way, do not forget to include in the contracts items providing for restrictions, suspension or termination of the fulfillment of the obligations of your enterprise before the debtor in the occurrence of overdue debts.

Algorithm of fulfillment of obligations, information content of the contract

There is nothing obvious in the world for everyone. What is obvious to you, is not such for the client and vice versa. Therefore, in more detail in the contract, the actions of the parties will be reflected, their sequence, deadlines, the conditions of the commission, the order of documentary design will be reflected, the more precisely the duties of the parties will be fulfilled and their interests.

Do not save on paper on which the contract will be printed, it will pay off instantly. Representatives of the counterparty are able to read and understand the text size and ten pages. Describing the algorithm for the fulfillment of obligations, the parties will be more often "on the little things" to quickly come to agreement that the beneficial effect on the establishment of mutual understanding and trust relationships. Most likely, this approach will allow you to reduce the time of coordination of the contract as a whole.

In the course of the execution of the contract or applying its results, customers often have certain difficulties that they cannot guess in advance. For example, when introducing technology, the details of which are written below, the resistance of your employees may arise. The reasons for this may be: fear of changes in the order of performance of duties, the need to reconsider their views on relationships with representatives of customers, personal material losses due to the elimination of opportunities for unreasonable income and others.

The emergence of unforeseen difficulties by the client will cause dissatisfaction with your product and you with any possible consequences. To avoid negative consequences For you, the client must be warned about all the potential non-obvious difficulties for it, which may occur even with strictly fulfilling the obligations under the contract. To do this, include in the contract information points in which it will be reflected that the client is warned and understands the nature of potential difficulties. These items do not require harmonization, do not oblige parties to fulfill any actions, but they guarantee you the lack of an opinion from the client that you have deceived it. Understanding by the Client The possibility of difficulties ensures a more thorough approach to the operation of your product. And it is beneficial to you, because the client can avoid these difficulties.

Contract templates

I recommend that you develop a set of contract templates for the various most often arising options for your customer relationships. This will not only save time for the preparation and coordination of a specific contract, but will not forget to reflect in it fundamentally important provisions for you.

The template is not a dogma. Never say the client that the contract can be concluded only in the form in which you have developed. Otherwise, you will lose most of the best potential customers. The only exception to this may be an attachment agreement, which consists of two parts: actually from the contract and unsubstantiated changes from the client of the Rules for the use of its product. But in this case, the client may be given the right to include the provisions important for it and acceptable for you.

There may be paragraphs in the contract templates, on the inviolability of which you can not only, but must insist. These are such items, the exception of which will almost inevitably lead to a conflict with the client. For example, ready software products Sold according to the principle of "as is". That is, no matter how obvious to the client there is no mandatory availability in the product of a function or another if the developer has not implemented it, then no complaints about this occasion from buyers are accepted.

If a potential client insists at the exclusion of such a item from the contract, it is more profitable to abandon the client than then to conflict with it when he will refuse to pay, using contrived pretexts.

Why your employees are sewed from claiming receivables

It is almost always to see from the claim of receivables associated with psychological barriers built by employees to themselves. The causes are usually:

Education. Money is one of two topics, discussing which even with the smallest, people usually have discomfort. Religious commandments, philosophical and fiction, proverbs, sayings, anecdotes for thousands of years devoted to the presentation of money in negative light. Therefore, even demanding the money legally earned by them is often difficult for people. They are shy of what should require money from those who are missing them.
Fears. Employees are afraid to receive a refusal, to do something not so, leading to loss of the client, immune to the negative response of colleagues for real or fictional actions and others.
Negative attitude to the product of their company. Pay attention to how your employees perceive incidents related to the use of your goods and the provision of services. They are burly discussing them, they remember for a long time, they tell new colleagues. About regular situations are silent, believing that it should be. Benefits and customer satisfaction, if you remember, consider both advertising and PR. Therefore, repeatedly bloated, even if there are few, incidents create a steady poor opinion about the goods and services of their company. And if so, then to demand money from debtors for them to be indecent.
Personal mercantile interest. She manifests two. One of the manifestations is an agreement between the employee (usually by the Seller) interested in the percentage of the amount of "sales" and the debtor, which is expressed in the growth of receivables due to the increase in shipments with a delay of payment with incomplete payment of previous supplies. The second manifestation is to receive an employee who is obliged to recruit debt, personal "remuneration" from the debtor for improper performance of functions at the request of debt payment.

Development of debt delivery technology

Management technologies, as well as production, include strict sequences of actions performed by employees. Building a chain of steps should be started with the formulation of the last step. IN this case this is - accounting wiringclosing customer receivables. Formulating this step last time "Accounting wiring was made", it was also necessary to consistently formulate all previous steps in the past time, including the step "recorded an overdue receivables".

The wording of the steps in the past time is the reception that allows the developer to consider everything to ensure the feasibility of each step.

To fix the occurrence of overdue debts occurred automatically, it is necessary to continue the wording of steps until the "contract with the client is concluded." Among them, it is necessary to reflect the movement of documents and the transfer of information on the execution of contractual obligations.

The process of recovery of overdue receivables will be incorporated immediately when your employees will recognize about its occurrence. To do this, it is necessary to inform the relevant employees on the fulfillment of obligations under contracts between your enterprise and clients. That is, your employees must write in writing to each other about the conclusion of each contract with customers, about shipping terms and payment of goods (services), on the facts of receipt of payments, and other features of contracts. To do this, it is convenient to use CRM-systems software products. It will simplify and automates the creation, storage and transfer of the necessary information.

As you transition to the previous step of technology, its developer automatically determines who from his employees has to perform this step. The transition points between individual employees and enterprise divisions are revealed. The procedures for transferring information and documents are becoming obvious, as well as the requirements for the control of what receives receiving. Hence the criteria of acceptance or refusal in it. Thus, at each step, each performer is obliged to carefully fulfill its duties.

Regulatory technology

In addition to the current legislation, a number of documents are included in the technology regulatory support. Including:

Customer contracts;
Reception and delivery primary accounting documents (acts, overhead);
Orders for the enterprise on the introduction of technology into operation and responsibility of employees for its execution;
Templates of letters and claims sent by debtors and orders on the enterprise on the suspension or restriction of fulfillment of obligations to debtors;
Technological instructions for workers, including and bans on committing certain actions.

Templates of information and reporting documents.

These documents are needed not only for customer relationships, but to formalize the performance of duties by your employees. The presence of these documents:

Levels the fears of workers who are afraid of suffering punishment for possible mistakes.
Forbids them to accomplish damage to your enterprise. (Usually many bans themselves are of course. But since they are not reflected in the current legislation and in internal documents enterprises are allowed. That is, employees can be met by ignorance that harmful effect is prohibited).
Prescribes what, how and when to do. (Workers will not be able to tell you: "And I thought it was better in a different way").
Provides the responsibility of employees in writing to report on the responsibilities performed. Linden reports are impossible, since specific results of actions should be presented.

Very important document

It is tutorial "How to sell the goods" x "." This is not only the most important tool for sellers, and the psychological support for workers, whose duties include the claims of receivables.

The fact is that usually employees of enterprises know extremely few about their products and services. Check your employees whether they can at least clearly, not to mention convincingly answering the questions related to your goods:

What are the advantages of your goods compared to competitive?
How do they work (are operating)?
What tasks do your customers solve, using them?
What benefits do customers get using your products?
What guarantees and under what conditions does your enterprise provide your company?
Why is the price of your goods just?

Knowing the answers to these questions, employees will not be disregarded to your goods. They will know that it is fairly demanded to pay honestly earned money. After all, selling you your time and running in the office, they with a sense of fearful justice will demand a salary if you do not pay it on time because your debtors did not pay with you.

How to develop this document, you can read in my electronic collection of fifty articles "Secrets of Success", published in the Machine Park magazine. I can send this collection for free on your application. And on the development of technology as a whole, more detailed in my books "frankly on the management of the enterprise" and "bioreobotization of employees".

Principles and techniques for the introduction of debt claiming technology

Before implementing the technology, do not laugh once again to check everything. Of course, the ideal is unattainable, and without changes in the work of the enterprise can not do, but the technology should be initially developed so that it can not be amended for years.

Compliance with this principle will provide you with minimal resistance to workers in the introduction of technology. They should not have reasonable arguments for her criticism. Even if some roughness are identified, then try not to enter the technology. After all, if the workers feel that something can be changed, it will increase the pressure in order to cancel technology as a whole. Well, they do not want to change in their work and in consciousness, vital for you.

Employees should under the signature to familiarize themselves with your order about the introduction of technology. The signature under the document obliges. She deprives an employee of the opportunity to say: "I did not know."

To fulfill the technology properly, employees should know well the content of their technological instructions. The volume of each instruction can be several tens of pages. Meeting the imaginary shortage of time to study, they will sabotize the introduction of technology. To prevent this, it is necessary to organize the examination of the exam for knowledge of the instructions from each employee. Two - three days to prepare for the exam is enough, because the instructions are not necessarily known by heart. She is a working tool that should be "at hand" in case you need to clarify the correctness of the fulfillment of the duties.

Conducting the exam will deprive workers the opportunity not to know what and how they are obliged to perform. At the same time, you check the relationship involved in technology to their attitude to your orders and in general to fulfill their duties.

In the first weeks of the introduction of technology, you need to make every day to check the reports of employees about the fulfillment of responsibilities. They must see and feel your determination that it is serious and forever.

For three to four weeks from the date of passing the exam, and maybe faster, your employees have to fulfill the requirements of technology. Their ropes will noticeably weaken. You can give an overlooking yourself personally in the regularity of daily reporting checks. But employees should always know that the control will not weaken and will never be terminated.

Your workers should know well and feel that you do not print and do not wake money that their salary is paid from the funds that your company receives from customers. Developing and implementing the technology of receivables, you will create a base for the systematic development of your business.

When it comes to receivables, it is important to evaluate the scale of losses on time and find a new efficient business scheme. In 2012, we managed to reduce the level of overdue receivables 2.5 times - from 24% to 9.5%, and the company's financial turnover increase by 15%. This was the result of a coordinated activity of three departments at once: Financial, Sales and Security Services. How to correctly implement the algorithm of work with debtors?

In the database of our company about 800 permanent customers. With this volume of turnover, it is difficult to control the level of receivables. For example, if in January we have implemented goods per 100 thousand rubles. (conditionally) with an average deferred 30 days, it means that in February, 100 thousand rubles should be received at our expense. However, we often listed not more than 70 thousand, and the remaining amount was returned in March or even later. Thus, in 2011, the monthly level of overdue debt reached 24%, and the amount of irrevocable debaters amounted to 0.05% of the total financial inflow. We not only lost part of the profits - the company sharply decreased turnover moneythat slowed down further activity. It became clear that it is necessary to find a way how to deal with debtors. Already in 2012, the level of receivables decreased to 9.5%, and the level of non-return - up to 0.005%. Consider the main steps of building new system management and control of receivables and credit debt For the wholesale company operating in the B2B sector, with a turn of several billion rubles. in year.

How to deal with debtors: 5 steps

Step 1. It is necessary to change the motivation of sales managers to recover debts from the debtor

If the company uses a delayed payment scheme, the question of the motivation of sales managers is extremely important, and the implementation of the business process should be based on the personal interest of the employee. Earlier in our company, the seller was given a prize depending on the volume of the goods shipped by the client and cut it for exceeding the norm of overdue debitors, now for each sales manager, a point of minimum of receipt of funds from the client is determined, it is also a reference point for the accrual of premium. The minimum point depends on the company's break-even point. For example, the lower threshold of the monthly revenue conditionally should be 100 thousand rubles. It is clear that if the company employs ten managers (and the turnover of each of them is about the same), the minimum point is 10 thousand rubles. The accrual of premium interest begins after the manager passes this point, which is determined individually for each employee, taking into account some factors ( picture 1). The minimum point is set for a certain period, for example for a year.

Urgently check your partners!

Do you know that taxes when checking can be cling to any suspicious factory? Therefore, it is very important to check those with whom you work. Today, you can get information about the checks of your partner for free, and most importantly get a list of identified violations!

If the manager does not reach his minimum point, it only receives salary (we will range the amount of salary depending on the experience and sales of a particular employee, minimum bid - 25 thousand rubles.).

Thus, the manager monitors the result, which consists of several sources (prepayment, current payments or overdue receipts) and seeks to ensure maximum cash flow. For the company, this is a fairly favorable work scheme: if someone from customers does not fit into the payment schedule, the manager is interested in finding options for replacing the receipt of payments in its group of clients.

Step 2. Weekly financial control of receivables and credit debt

Previously, the manager produced controlled the level of receivables once a month (usually at the end), and often payments came unevenly - the peak took place at the end of the month, when the whole department convulsively began to collect money. The situation has changed after the introduction of a weekly control system of receivables and credit debt: the financial department forms the amount of overdue receivables for each invoice and distributes information in the sales service. Managers make comments - "The client has already paid, waiting for the credentials of the funds," "I told the client, he will pay tomorrow" - and send information to the heads of commercial and financial departments. In non-standard cases, it seems "the client asks for reconciliation and after signing is ready to pay," the manager is also obliged to notify the financial service and its leader.

Based on data on overdue receivables over the past month, a black list of debtors are formed - customers who systematically violate payment discipline for up to 10-12 days. After a written notice, such a customer is translated by 50-100% prepayment for the period up to three months.

Step 3. Monitoring the expected payments

According to a predetermined payment schedule of cash (at least four weeks ahead), the manager organizes further actions. As soon as the goods have been shipped and received by the client, it is necessary to find out if there have been problems with the amount, assortment and quality of delivery, and recall the planned payment time. A week before the payment period, the manager recalls the client about the need to make our account in the payment schedule (earlier many payments did not reach on time, because the client simply forgot about it). Also, the reminder is sent three days before the payment and on the eve of the date of the planned receipt of funds. Thus, we minimized the delay in payments, by recovery of debt from the debtor, and if the client cannot make a fee in set time, as a rule, warns about it in advance. Nevertheless, the risk of non-payment still exists.

If the payment did not come on time, then the manager for ten working days after an overdue payment date independently works to return funds - sending reminders, leads telephone conversations. During this period, it is necessary to document all the stages of communication with the client: to save letters, maintain telephone call registry ( table 1). Automatically all customers with delay fall into the stop list, and the program does not allow the manager to form further shipment.

If for ten days from the client comes a new orderAnd the fee for the previous order has not yet arrived, only the financial department can allow the shipment after checking the client (the Department employees lead statistics to the timeliness of payments) and in the presence of an official warranty letter.

Customers who delay payments more than two weeksAlso moving to stop list. Financial service Sends a letter-notification to the client about the complete cessation of shipment until the receipt of funds in the account. In addition, the client must provide a schedule of expected payments. Usually we try to negotiate with the counterparty and coordinate the solution to the issue that arresses both sides. When it fails to agree, the manager sends to the customer one of the claims ( figure 2.). New conditions are fixed for a period of one to three months, depending on the frequency of client purchases. Return to the previous system of work is possible subject to financial discipline.

If within 21 days the problem could not be solved(The client does not come to contact or asks for significant preferences), representatives of the security service are started. Data on the results of the work are formed as a report (table 2).

If the payment did not do, the collection of all documents related to the contract begins (the amount of goods, collecting overhead) for possible appeal judicial authorities. But this is an extremely rare measure - mostly customers list money even at the stage of getting into stop shipment.

Step 4. In order to understand how to deal with debtors, it is necessary to structure receivables

Often, the problem of late payments may be hidden in unresolved paper issues. For example, a reconciliation is not performed and there is an unequal debt, the return of goods has not been carried out, the advertising is not closed. To avoid such problems, we have classified accounts by type: Debt on the action (for example, the goods for the opening of the store), the return of the goods, misuse, other complaints. All information is going weekly. The request for a solution is immediately sent to the relevant service, which disassembles and solves the problem (in the department of working with advertising, in the service department). All these questions also control both the manager and representatives of the Financial Department.

Step 5. Compliance with the limit and the formation of the priority of shipments

Another innovation is the shipping limit. The manager has no right to ship (sell) the client volume exceeding the value of its average monthly order over the past three months. Previously, the seller worked with any application, and the client could afford to delay payments. Now, if the average monthly order is (conditionally) 5 million rubles, and the Client sends an application for 7 million, the manager is obliged to coordinate it with the commercial director, as well as with the heads of the Security Service and the Finance Department, which must confirm solvency or requiring a warranty letter from the company -clin.

As a result, the company practically no "hot" fridays (the period of urgent collection of funds over the past week) and failed, in terms of finance of finance, the first week of the month. The schedule of shipments and payments was significantly aligned.

It should be emphasized that the priority in shipments is given primarily to those companies that work on prepayment or produce timely payment under the contract. Thus, in 2012, we increased the turnover of the company's money by 15% and increased the level of control of receivables and credit debt twice.

Opinion expert

What to do if the regulation does not work

Maxim Tarasov,

sales Director, Rockwool

In practice, it happens that competent actions are performed only on paper, and real work is contrary to the rules. Some typical errors When working with the system: the creation of non-working formal processes, the lack of evaluation criteria for the result and mechanism of corrective and preventive actions, neglecting regular performance control, insufficient involvement of the company's management, lack of motivation and well-defined tasks from employees. To avoid this, it is necessary to periodically monitor work with the regulations at all levels - and manuals, and mid-link managers, and ordinary performers.

In some cases, it makes sense to revise the indicators of the business process: perhaps you put too high a bar? For example, we thought that effective indicator Our work is a minimum of advertising. The survey of our buyers showed that many are unhappy with the speed of response to complaints (up to two weeks, and in remote regions, for example, in the Far East, and even longer).

We conducted internal work and revised efficiency indicators. The performance criterion was the indicator of the "Customer's response" (maximum - three days), and not the lack of complaints in general, as it was before. The recurring of customers showed that it was the speed of reaction to complaint that became the main advantage of our company to competitors.

Entrepreneurial activity is risky. Today the company receives a profit, and tomorrow implies losses. The company's debtors become other organizations and individuals.

Causes of receivables:

the client does not pay for services;
the company overpays taxes and penalties;
the organization issues loans.

What receivables are considered to be overdue?

If the company's clients do not pay for products or services in time, arrears are formed. Normal debt arises when the client got the goods, but did not have time to make a payment. Overdue debt is divided into hopeless and dubious. The Tax Code makes clarity to the question of what the difference between the types of debt.

Dubious debts. Paragraph 1 of Article 266 Tax Code I installed if counterparties do not pay on time or products, the debt becomes dubious.
Lady debts.

Do not hope for payment if the time has expired of limitation Or the obligation cannot be performed (paragraph 2 of Article 266 of the Tax Code).

Three reasons that lead to the fact that payment cannot be obtained:

the company, owing money, is liquidated or is at the bankruptcy stages;
the term for filing the claim is over;
the debtor cannot bring money from the "problem" bank.

Return methods

In practice, debtors are in no hurry to fulfill the terms of the contract. When receivables are considered to be overdue, do not advise sit, folded hands. Discuss with the counterparty methods of repayment of debt, and then write off the overdue receivables.

3 ways how to return debt:

Agree on installments. Register in the Advanced Agreement to the Treaty of Payment Chart and the amount of amounts.
Production exchange or services.
Allow payment to securities.

Ways to avoid the occurrence of debts:

Show attention to detail.

Ask a client to submit and consider in detail the copies of the Inn, the testimony confirming the registration, and the Charter.

Check information.

Go to the FTS website: egrul.nalog.ru. Check the information specified in the discharge. Do not discard from the bills that your potential partners can submit fake documents.

Check the powers.

Pay attention to the period of attorney. If the term has expired, your partner does not have the authority to sign the agreement.

Find out the financial situation.

Specify on the FNS website financial position of the partner. Find out if the organization is not in the liquidation stage: www.vestnik-gosreg.ru/publ/vgr/.

Clarify whether the participants of the business claims have a claim to your partner.

The chapter of the highest arbitral tribunal will help to be aware of the case. Make data on the organization on the site: kad.arbitr.ru and get information.

Analyze information about the finances of the counterparty.

Explore accounting reporting Counterparty for the previous year. The order of the Ministry of Finance No. 34N of July 29, 1998 found that the accounting reporting is open. Therefore, do not hurry to sign an agreement. First ask counterparty Show accounting reporting.

Debt write-off problems

Companies faced problems if there are no grounds for debt write-off, then it is necessary to use the debt collection procedure.

4 Major problems in working with debt:

the contract is not signed or absent;
act inventory is not compiled;
not filled with overhead;
incorrectly filled primary accounting documents.

An experienced lawyer will help solve problems. Trust work with receivables professionals. Contact the site "33 lawyer.ru" in order to ask a question a lawyer online. Specialists advise and explain the subtlety of the legislation of the Russian Federation.

Competently compile a contract, send a claim, will prepare grounds for debt write-off. Justify and protect the position of the client in court session. Used legal ways To convince the court in the correctness of the client's position.

11.09.2012

In a production and technological organization with a variety of products, services and a constantly expanding customer base, it is not easy to keep track of how clear customers perform their obligations. Experience in building a system for controlling receivables in such organizations is divided into its article Elizabeth Ivanova, Financial Director of Diesel Technologies LLC.

Building receivables control system

- An important component of working capital of any organization. "Diesel technologies" is no exception. We provide services for the operation and repair of diesel fuel equipment. The auto business develops, and the number of profile companies increases with it. You constantly need to be in good shape. The use of such a sales stimulator as the provision of a trade loan and deferment of payment is by no means an excess instrument in the struggle for potential customers. The management of receivables directly affects the profitability of the company and determines the policy of providing loans and discounts to customers.

The main elements of the control system of receivables include: control and accounting of contracts with buyers, monitoring the implementation of the sale of goods, the establishment of the nature of receivables. In addition, the tasks of the financial specialist of our company in the management of receivables include:

1) determining the risk of insolvency of buyers,

2) calculation of the forecast value of the reserve for doubtful debts,

It is important to note that the system for controlling receivables should cover all stages of selling goods - from the moment of the conclusion of the contract with the buyer before the actual implementation of the goods.

In our company, building a receivables control system began with the creation of a credit committee. The experience of the formation of such a unit in the organization I received, working in the field of sales of lumber. This is a pretty narrow market, and the competition on it is very high. The credit department made it possible to control customer relationships, while creating comfortable conditions for cooperation. When problematic clients appeared in "diesel technologies", the idea to develop a similar system, only taking into account the characteristics of this particular business, first seemed unrealized. Too different structures of organizations and a different profile of activities. However, as a result, the concept was still developed, and now the project is in the stage of active implementation.

The function of the credit department of "Diesel Technologies" includes the organization and implementation of a system for controlling receivables, as well as further maintaining it at the proper level. Began to determine levels of responsibility in making decisions requiring approval with members of the Credit Committee.

Lawyers have developed a unified form of contract for the delivery of goods with a delay of payment, mandatory for all divisions of the company.

This form of the contract was enacted by a separate order of the Director General of the Organization. The contract of delivery with a deferment of payment concluded in another form, ceased and to be renewed. About this customers were warned by a separate information letter sent to the counterparty along with new form contract.

In addition to other unified delivery contract, the payment deferment contains the following provisions (extraction):

4.3. Calculations for goods are made in the following order:

During ___ (___________) working days from the date of invoice / invoice / specifications, the buyer lists the amount of 100% of the cost of goods specified in the specifications, invoice, invoice to the supplier's current account.

4.4. Delay in payment in accordance with clause 4.3. The contract is provided with a counterparty under the condition of the monthly volume of the procurement of the goods under this Agreement in the amount of at least ____________ (_____________) rubles per month.

4.5. The buyer's debt limit before the supplier for the delivered goods cannot exceed _____________ (_____________) rubles.

4.6. With default, the condition specified in clause 4.4., The delay of payment can be reduced or replaced by 100% prepayment.

This change in the procedure for calculating for the goods delivered must be decorated with a separate application.

4.7. In the case of using the commodity loan, the buyer undertakes to provide properly certified copies following documents legal entity (Extract from the Incorporation, registration certificate, certificate of tax registration, letter of a bank on open settlement accounts, accounting reporting (form 1, form 2), power of attorney for signing a treaty). All documents must contain the inscription "Copy of Verne" and be certified by the signature of the Director-General and the buyer's seal.

4.8. The buyer's obligation to pay for goods is considered fulfilled after crediting funds to the supplier's account. "

In addition, on the last sheet of our copies of the contract provides for mandatory visiting by several representatives of the company: commercial and financial directors, cEO. Responsibility for signing unified form contracts and completeness of the accompanying documentation was assigned to a responsible sales manager.

Next, we made appropriate changes in the transaction registration algorithm in the company's information system. Unlike contracts with a prepaid system that registered sales managers themselves, registration of contracts with a deferred payment referred to the competence of a financial manager. At the same time, it checks the completeness of the accompanying documentation provided, the availability of signatures of responsible persons and establishes the relevant conditions of the commodity loan (credit limit, delay in days) in the information system. When installing these restrictions - excess of the credit limit or the presence of delay on payment - the goods automatically could not be shipped.

The next stage of the creation of a clear system of controlling receivables was the number of key indicators of the sales managers of the paragraph "Share of overdue receivables,%". This indicator is monitored monthly and participates in the calculation when the monthly bonus is accrued.

Receivables LLC "XXXXX" as of ___________ 2012

The financial department specialist for the 1st day of the month following the reporting is a report on the status of receivables, including overdue. The results obtained Financial Manager provides financial and commercial directors. In turn, the commercial director brings the results of the inspection to the responsible sales managers, in order to control receivables and the definition of further actions on debt repayment.

Also identified the stages of recovery of overdue receivables and responsible persons at each stage of this procedure.

Thus, the organization was built a system for controlling receivables, covering all the stages of the sale of goods from the moment of its occurrence before the actual receipt of funds for the company's current account during the recovery of overdue receivables.

Several words about the control of the validity of the amount of the loan limit provided. Monthly, at the last date of the current month, the Chairman of the Credit Committee comes to a report on the status of receivables, which contains information not only about current transactions with a delay of payment, but also data on sales of the accumulative result from the beginning of the year and the average monthly sales for each client:

This report allows you to assess how well the client withstands the terms of the provision of a commodity loan established under the contract (see paragraph 4.4. Treaties) and if necessary, make relevant adjustments.

I.Sales Rules as a tool for controlling receivables

An important phase of building a system for controlling receivables was the development and implementation of sales management regulations.

The purpose of the introduction of this internal regulatory document There was a minimization of errors when selling goods and the separation of employee responsibility zones when implementing this business process. Since the provision of a commodity loan is one of the sales tools, the algorithm for controlling receivables also entered the specified regulation.

The sales organization for a clear scheme makes it possible to quickly manage the sales process and customer communication.

Sales Management Regulation includes:

description of the business process of selling goods, while the variability of existing in the organization of ways to implement the product is taken into account:
supply of goods on prepayment terms;
supply of goods with a delay of payment;
implementation of goods for export.
structural scheme for the sale of goods and customer service;
major and secondary duties of sales managers, as well as warehouse and accounting staff;
events to control receivables.

The regulations establish the terms of granting commercial lending Buyers. They agreed that this operation It is carried out only with regard to customers who have a positive procurement history for at least 6 previous months, in the presence of constant revolutions and the absence of unreasonable returns and claims from the buyer. The maximum period of payment provided to the customer delayed payment may not exceed 45 calendar days From the moment of shipment of goods.

It also defines the limits of the responsibility of managers of different levels when making a decision on the value of the credit limit for the client. The decision to provide a loan limit in the amount of over 50,000 and to 500,000 rubles is agreed with financial and commercial directors. Over 500 000 rubles - with the Director General.

It is important to note that the registration of the terms of the contract of delivery with the established credit Limit The company's information system refers to the duties of a financial manager, not a sales manager. If this or that condition is exceeded, the process of selling the goods is automatically blocked by the system and the shipment of goods becomes impossible. Only a financial manager can change the client lending conditions in the company's information base, the rest of the company has these rights.

Emphasize that debugging information system Companies under the relevant requirements for debt control is mandatory condition creating a working management system of receivables.

The sales phase with a delay of payment is also not disregarded. If there is a delay in payment for the previous shipment, the Sales Manager is obliged to suspend all subsequent shipments by the Client until the overdue debt repayment is repayment, or make subsequent shipments with prior payment. In accordance with the regulations, the obligation to control the receipt of funds in the exercise of the shipment of goods with the deferred payment is assigned to the Sales Manager.

II.Preventive work and mechanism for seizure of overdue receivables

In addition to the regulation of the stages of entering into an agreement, the supply, sales of goods, the return of goods by the Buyer and the internal movement of goods, sales management regulations contain an algorithm for employee actions in the seizure of overdue receivables and maintaining preventive work on its occurrence.

Thus, sales managers ensure compliance with the following receivables management procedures:

1) From 1 to 30 days from the day of the arrears, the responsible sales manager once a week (every Monday) sends a reminder of payment.

2) 2-3 days before the payment period of payment, the sales manager for the phone reminds the client about the end of the period of deferred and the need to repay the debt.

3) When non-payment on time, sales manager carries out daily calls to determine the causes and formation of debt repayment schedule.

4) Simultaneously with this period from 1 to 60 days of delay, the responsible sales manager once a week (every Monday) sends the first payment request to the client address. For 2 days after sending, the requirement manager is obliged to call the client to monitor the fact of obtaining this requirement and request information on the actions taken by the Client.

In case of delay in payment more than 60 days of debt repayment is carried out by the financial and legal departments of the central office. Financial manager is making all possible measures pre-trial settlement and the return of overdue receivables, including the second payment requirement to the client.

When the 180-day delay period is reached legal department Forms a package of documents for the transfer of a business to an arbitration court or a collection of receivables, pre-sending a corresponding letter to the client.

All of the above methods of removal of overdue receivables are gradually adapted to the sphere of "diesel technologies". The proposed technique allows you to control receivables at all stages of its occurrence and existence, and also significantly reduces the risks associated with commercial customer lending.

It is important to note that for greater efficiency, it is also necessary to link the system of motivation of sales managers with receivables control system. For example, to introduce the volume (share) of overdue receivables in the total "debitors" as one of the key indicators of activity as one of the reporting date.

Some organizations resort to insurance loans - against unforeseen losses of hopeless debt. But I would advise, before making a final decision on the acquisition of such protection, to evaluate the expected average loss of hopeless debt, the company's financial ability to withstand these losses and the immediate cost of insurance.

Elizabeth Ivanova, Financial Director of Diesel Technologies LLC