Overdue receivables: zimaonekera mlandu.

Nkhani olandila - ndi Uwerenge malipiro onse mangawa bungwe ndi mabungwe ena kapena anthu. Management wa bungwe, ndipo, makamaka, kuwerengera ayenera kutsatira kwambiri chikhalidwe cha kuwerengetsera n'kumayesetsa kuti mutengeko ngakhale ngongole yaing'ono kwa ndalama zosayembekezereka ndi mopanda tsankho kwa bajeti ya kampaniyo. Koma ngati kuyambira zikamera wa ngongole (ngongole) Papita zaka zitatu, ndipo ngongole sichinayambe analipira - pali overdue receivables.

receivables Overdue kulembedwa kutali chifukwa cha zopusa zake za akawunti zina pa nkhani ya anapezazo ndi ogula ndi makasitomala. Pofuna kulemba ngongole zosatheka kukakamiza, mutu wa gulu bizinesi adzakhala apereke lamulo kukonza mndandanda wa receivables. Ndiye muyenera kuika pamodzi phukusi la zikalata kutsimikizira kuli arrears ndi chosatheka deta yake: mipukutu chachikulu, amene analemba mfundo za kutumiza katundu kapena misonkhano. Komanso - machitidwe a chiyanjanitso ndi deta ya mlandu counterparty, zonena ndalama, makalata, chigamulo cha khoti (ngati zidzachitika).

Mndandanda wa receivables bwino zimenezi Nthawi zambiri kukhala ndi njira yolongosoka n'loonadi pamaso ndalama zina kwa mlandu ndi asapanikize anthu ndi mangawa yadutsa nthawi yake.

Lemba-kuchokerako receivables kwambiri zoti zingathe kuchitika imodzi mwa njira ziwiri: likuvutika titsate nkhani wofooka kapena ponena za zotsatira za chuma.

Reserve - mtundu wa chitsimikizo, lomwe bungwe lokha bungwe lalamulo chifukwa cha kusanthula nkhani olandila kumapeto kwa nyengo ya malipoti (chilichonse). Ngati pali chifukwa kukayikira kukhulupirika kapena solvency ya kasitomala, mutu wa bungwe mukuganiza kuti apereke kwa thumba tatchulawa, motero hedging ndi zinthu zosayembekezereka undercharge ndalama m'tsogolo, limene mwina Võsa kuganizira kubwerera overdue receivables.

Azimayi kuti titsate nkhani wofooka ali ndi udindo kwa Mthumba 91 - ". Ndalama zina za kampani" Mapangidwe ndi makonzedwe otere anazindikira zolemba mlandu - e-T 91 kwa T-63 63 Nkhani yowerengera akhoza kutsegula nkhani zingapo mawunikidwe - chifukwa chomasuka kusunga mbiri iliyonse ngongole zoipa payokha. Pamene mpumulo ngongole mawaya yowerengera akuganizira kuchepa malo pa mtengo wa ngongole olembedwa kutali: Dr. T 63 kwa T-62.

Mwayi kutsegula gawo nkhani wofooka ndi mabungwe ntchito njira kudziŵa m'munsi msonkho "chifukwa kutumiza lapansi." The ndondomeko mlandu wa bungwe adzapatsanso amasonyeza kuti kuli mphatso imeneyi.

Monga mukuonera, osati bungwe lirilonse ali ndi mphamvu kulenga malo amenewa. Choncho, kulemba pa arrears akhoza mwachindunji anasonyeza kuti zotsatira chuma (by kuchepetsa kuti kuchuluka kwa ngongole). Kulumikizana: Dr. T 91 kwa T-62 kulowa Izi zikusonyeza maonekedwe a ndalama kampani chifukwa kulemba-pa kuchuluka kwa ngongole ngongole insolvent. Ndiye, 99-D ndi 91 a-kwa yowerengera limasonyeza kuchepetsa phindu chifukwa milandu pamwambapa.

Pambuyo kulipira kulembetsa wa receivables overdue ndi zaka zisanu pa nkhani kutali-bwino 007, omwe chili ngongole counterparties insolvent, ndi kuwonongeka imfa. Izi zachitika kuwayang'anira kuthekera apeze chinthucho.

Tikumbukenso kuti mabungwe kutsatira dongosolo chosavuta kwa misonkho ndipo m'munsi msonkho kuchita masamu mogwirizana ndi "zolipira ndalama opanda" chilinganizo si woyenera kuti zikutheka ndalama deductible kwa misonkho, ndalama anakhumudwitsa mogwirizana ndi lemba-kuchokerako arrears.

receivables Overdue mu bungwe azioneka kawirikawiri kapena sadzafika konse, mwinamwake cholinga chachikulu cha bungwe lirilonse - ndi maximization phindu - sati zimatheka.