analysis of the accounts receivable of various companies, enterprises and other economic entities indicates that it does not come by itself.This debt, in particular, can occur in cases where the company sold goods or service provided and the payment for the goods or services it has not been received.
emergence of such problems is typical for companies that are not strong enough financially, and their products or services do not belong to the most needed.Audit of accounts receivable of the companies shows that one way to reduce it is a preliminary study of the potential customers and the development of a more effective system of relationships with them.Consider some of the issues related to the emergence of the receivable.
begin with the existence of so-called normal receivables.The emergence of such debt is inevitable due to the existence of a certain time period between the shipment of goods and its payment in case, of course, if the goods are not released after its full payment.Return receivables (normal) occurs in the buyer to the seller specified in the relevant contract between the two periods.Possible occurrence of overdue receivables, which takes place in cases of default by the buyer timing agreement, ie an elementary delay of payment of the goods by the buyer.There is, unfortunately, and uncollectible receivables.It arises in the circumstances in which the company has no practical chance or resources required to return it under the relevant facilities.
Analyzing the receivables business entity, of course, examine and customers, because of which it arises.In general, customers of any company can be divided into two groups: honest and dishonest customers.
The first group includes clients who, by signing a contract for the supply of any goods or services have a clear intention to fulfill the terms of the agreement, that is the time to pay for the goods or services provided.
The other group consists of clients who at the conclusion of the relevant contract and its performance is not expected (or fairly aware of the impossibility of its fulfillment) regarding payment of the goods or services provided, or are looking for every possible way to avoid the payment stipulated by the contract.Unfortunately, in times of crisis is a division of customers into groups is very conditional, because some honest customers can be in a group of fraud in connection with the independent of their economic circumstances.
However, as the same analysis of the accounts receivable, the division of clients in such "extreme" group, as a conscientious and unscrupulous, as is purely arbitrary and is performed only to facilitate debt management.There are always customers, the majority of which can be attributed to the intermediate group.These clients, seeking for themselves the benefits in the form of credit facilities due to the supplier company, deliberately not in a hurry with the payment of the goods or services provided, if the conditions of the respective contract does not provide solid penalty for late payments or those penalties do not have a serious impact on theirfinancial situation.However, many customers are using the economic crisis as an excuse to justify the breach of contract.
As the analysis of receivables, such clients can not afford to similar relationships with supplier companies, which depends on the existence of their business, as well as with business partners, who under any circumstances resolutely demand and achieve accurate performance of all contractual obligations, usingall agreements stipulated sanctions.