- Dam bao 100% cac chi tieu m8i twang trong phgm vi cho phep, theo qui (lath cita phip lust Thuang xuyen to chat cac hogt dOng thuc hien tiett kiem ning Krung,
F: Chi phi giao dich mei Ian mua hoac bin cluing khoin Gith han teen: G t = Gd d
3.2.2 Tang aeon qua ly Sc khodn phdi thu
Trong giai doan 2011 - 2013, cac khoan phai thu non han cua cong ty co phin thucmg mai Duqc vat tu y to Hit Nei c6 xu hueng kh8ng ngimg tang len va chiem ty trqng }chi cao trong ca eau von lira deng (doe bi'et la khoan attic phai thu khach hang) do cong ty dang thut hien chinh sach nei long tin dung tir 2/10 net 45 len 3/10 net 60. Tuy nhien, thu but khach hang, gia tang cac khoan phiti thu lai lchien hieu qua sir dung yen dm Gong ty giam xueng, anh Wang Wong Mt den hieu qua kinh doanh. VI vkly, tang cueng quitn 13, the khoan phai thu la dieu an thiet a co the han the toi da luqng yen ma cong ty bj chiem dung.
Minh that ban hang tra chant da trot thitnh bien phap ma med cong ty du sir dung de thu hitt khach hang. Tuy nhien dieu nay lai litm tang the khoan phai thu ma neu cong ty khong co nhttng bien phap quitn 15, thich hqp se khien cho cong ty bj mat Win kinh doanh. C8ng ty chi nen ban chOrn hoac tra gap tien hang del v6i nhUng khitch hang ca uy tin, da c6 quan hg lau dai vai ding ty. Doi yea nheng khach hang mei giao djch chua c6 sv hieu bit re rang an phai c6 hinh duly dam bao thanh toan thich hqp nhu tra tuft Wen hang. Do vay, vise dua ra met chinh sach tin dung cu the la rat an thiet.
Xifly dung he thOng thong tin va phan tick ruing lvc tai chinh cria khcich hang
COng ty c6 the ding hqp thong tin elm khich hang tir cac b0 phan (plan 15, ban hang, kinh doanh hay di chinh kt Wan, tir de Ring hqp va dua ra ket loan vai timg nhem deoi tuqng khach hang. Clic thong tin tong hqp se la: doanh thu, lqi nhu$n, kha nit/1g thanh total, ty ig khoan phai tra trong tong nq ngan han, thei gian tra nq.
Sau khi ding hqp thOng tin ve the doi titc chinh, cong ty co the ti'en hanh phan tich nang lye tai chinh cua timg khach hang CV the. DE xac djnh duqc the dei tuqng nen cap tin dung, ding ty can chit trqng met so yeu to:
Phim chit, tu each tin dung dm khach hang trong thin gian ten hay tinh thin trach nhiem elm khach hang dei vei vice tra nq. Trien vqng phat trien cua khach hang va xu the phat triEn nganh nghE cua hq trong tuong lai.
Khach hang se la ban hang lau nam cfia ding ty hay chi mua met lin. X& djnh gia ban tra chfun hqp
De tang cuing nang lye thim djnh tai chinh khach hang, cong ty cAn thanh lop be phan chuyen trong 1Tnh vuc thim djnh tai chinh va theo dei firth tang khfich hang, trite cling nhu sau khi thanh toim nq. Nhan vien them gia thim djnh can phai co nang lye chuyen mon, c6 y thee trach 'Nem.
Xet cdp tin Meng cho khcich hang
De duct ra guy& djnh ce) clip tin dung hay chinh sach thtrcmg mai cho khach hang hay kh8ng cong ty phai clya vao tieu chi thu nhap va tong hqp lai trong hg tilling th8ng tin khach hang. De thyc hien duqc dieu nay, cong ty nen sir dung phuomg phap phan nhem khich hang theo mac dg rai ro theo mo hinh diem tin dung.
Ditm tin dung = 4 x KN thanh town lAi + 11 x KN thanh town nhanh + 1 x SO nam hog dOng
Trong cong that ten, voi s8 nam host dOng can lau thi kha nang quan 19 tai chinh tang cao va theo d6, cong ty cling c8 kha nang tra nq nhanh hon. Sau khi tinh duce diem tin dung nhu tren, ce the xep loci theo cac !them rid ro nhu sau:
Bing 3.1 Mil hinh cho diem tin thing di phin nhom ctic rtli ro
Bien so Trqng so Diim tin dyng Nh6m rid ro
Kha nang thanh toan lai 4 >47 1
Kha nang thanh toan nhanh 11 40 - 47 2
S6 Mtn host dOng 1 32 — 39 3
24 — 31 4
<24 5
(Ngulin: Ghia trinh Qucin tri Tai chinh Doanh Nghiep — Nguyin Hai San) Duo ra chinh sach thu hal nq hqp 135
C8ng tic thu heti nq la mOt viec het sac quan trong trong cong ty. C8ng ty can len ke hoach, xay dyng bang than gian, lich trinh cho tit ca cac khoan phai thu de co the biet duqc khoan my nao sip den han de co cac Bien phap hal thfic khach hang tra my.
Dim ra chinh sach khuyen khich khach hang thanh tom truerc theri han bang hinh thIrc chief Ichau. Viec cung cap tin dyng thuong mai cho khach hang cling la nhu ciu von luu dOng. Cong ty can phii tim nguOn tit trq cho nhu eau nay va phai tra mOt khoin chi phi cho viec sir dyng. Do vay, de co lqi thi cong ty thuang sir dyng lai suit tin dyng thuong mai I6n han lai suit cho vay ngin han caa ngan hang thuong mai.
D6i ved nhang khoan my qua han trong thanh tofu) cling ty có the tuji vao tinh hinh thyc to ctla khach hang ce the gia han Kr, hotic phat chim tra theo quy dinh ctia hqp ding.
Thay doi ccich nhin nha'n 14' quim ly ccic khocin phai thu
Nhieu doanh nghiep dang nhan thirc sai lim ring, hieu qua quin ly cic khoin phai thu la trich nhiem cos rieng 60 ph#n ke toin — tai chinh. Dieu nay Ichong chi li chua dung ma con chua du. Ke toan — TM chinh la diu In:Si de phi:Si hop giai guy& cic khoin phai thu, nhung de ph6i hop duqc hieu qua, hq phii co so he trq cim be phon ban hang, be phan djch vp khich hing, thorn chi cua ca Ban Giim dec.
Thong thumbing, vii muc tieu tang doanh thu, 60 phon bin hang se c6 ging dinh nhieu uu di, trong d6 c6 uu dii ve tin dung, cho khich hang. Neu quin ly cac khoin tin dung nay Ichong tot, se din den doanh thu tren s6 sich cao, nhung hieu qui kinh to thip vi Wong thu tien mat cling thip. Tir de, doanh nghiep se rai vao tinh tring thieu yen ltru Ong. Theo met nghien tiro cua Hip Hoi quin ly My (AMA), khofing 54,6% doanh nghiep cho rang, hieu qui cic khoin phii thu di duqc cii thien khi hq quan 15 , tot mei quan he yeti 60 ph(in ban hang. Ngoii ra, viec b0 ph#n djch vu khach hang thtemg xuyen cop nhat sai hoac thieu chi phi cling lim cho qui trinh thanh toan U.° dii. DOc Met, neu Ban Giim dee c6 cic chinh sfich tin dung danh cho Ichich hang khong re ring, hoOc qui trinh phe chuin tin dung cho khich hang phut tip, cling inh hutting den hieu qua cic khoin phai thu.