- Chu kj' thu
3.2.2. Quin If chit the cic khoin phii thu ngin hun
Quin if khodn phai thu ngin han la mot van de quan tong va phirc tap trong cling the quart ljr tai chinh doanh nghiep. Die biet d6i vii C6ng ty c6 phan the thao Nova Viet Nam khi cac khodn phai thu ngin han chi& tt tong Ion trong tong tai sari ngin han. De quim if tot ham cac khodn phai thu thi Cong ty can quin ly chat the cac khodn phai thu ngin han hien tai va the khodn phai thu ngin han trong thin gian thi.
D41 vat cdc khodn ph& thu ngtin hr. hifn
Thanh lop ra ban thu h6i cling nq vai item vp theo dOi Unit hinh tai chinh, don &Se viec thanh quyet toan va tim thin diem thich hqp de you au thanh toan.
Vii cac khodn nq qui han can xtic djnh nguyen nhan va tinh hinh tai chinh cia khach hang. Thy vac) tinh hinh thtrc to ma Cling ty ce the ap dung cac hinh thirc firth host, thich hqp de thu hti nq. Chia cac khodn thu hal nq qui han thanh cac giai doan de c6 bin phap thu h6i my thich hqp.
Doi vdi cdc khodn phdi thu An bun trong thdi gian to*
Xac djnh chinh sach tin clung thuang mai phi hqp vii khach hang tren ca set xem
)(et thi twang, firth hinh ban chill cia doi thu earth tranh de co chink sach ban chili thich hqp va c6 lqi cho °Ong ty.
Phan tich khach hang va xac djnh d6i tucmg bin chin. Day la khau rat quan tong de C8ng ty xic (filth re khach hang la ai va guy& djnh chinh sach thuang mai nhu the nao. Do Sy, de tham djnh mire dO ril ro can e6 str phan tich dart gia kha nang trit nq
va uy tin cult khach hang, nhat la vii nhCmg khach hang tiem fling. Tren ca ser de
guy& djnh hinh thirc hqp &Mg.
Cong ty can xac djnh diet' kien thanh toan dtri vii khach hang. Cu the, Gag ty can guy& djnh then hart thanh toan va tle chi& khan thanh toan mOt each hqp 1Sr. Viec tang tlg chi& khau thanh toan sim se gilt!) thic day khach hang thanh town sem truck hart va thu hit them doge khich hang men lam tang doanh thu, giam chi phi thu
nq. Tuy nhien t9 lg chiet khiu thanh tan qua cao se lam gam lqi nhuan caa Cling ty. Vi vay, Ging ty co phan the thao Nova an can nhic ty I chitt khau thanh toin cho pha hqp
Cong ty cling can c6 ke hoach theo ddi cac khoan phai thu, tinh hinh thanh tan, tinh hinh tai chinh cua khich hang de ce ke hooch thu hei nq pha hqp.
De quan 19 chat the cac Idioan phai thu Ding ty nen sir dung phuong phip phan nhem khach hang theo mac dt) rai ro. Theo da khich hang dm Cong ty ea the duct chia thanh cac nhOm sau:
Bing 3.1. Dank stick cdc nhtim rdi ro
Nhorn rtli ro Tt le doanh thu khdng thu h61 duvc trot tinh (%)
Tt le khich hang thu(w nhom nil ro (%) 1 0 - 1 35 2 1 — 2,5 30 3 2,5 - 4 20 4 4 - 6 10 5 >6 5
(Nguin: Quin tri tdi chink doanh ngitiep hien doh Nguyln Hdi Sdn, NXB Thing ndm 2005 )
Nhu vay, cac khich hang thuOc nham 1 c6 the duqc ma tin dung ma kh8ng phai xem xet nhieu, gait nhu ar dOng vet vj the aft khich hang c6 the duqc xem xet lui m6i nam met lam Cie khich hang thutjc nhOm 2 c6 the duqc cung cap tin dung tong met th&i hurt nhit djnh vi vj the cfut khich hang c6 the duqc xem xet lai m6i nim hai liin. Tuong tu, Cong ty se xem xet den cac khich hang nhOm 3, 4, 5. Val ldiach hang nh6m 5, C8ng ty nen yeu au thanh toan tien ngay khi nhan hang Ma. Yeu au tin dung khic nhau den veri cac khich hang et nheng nhOm rtli ro khic nhau la holm tan hqp 19.
De xic djnh nhom red ro thl Gang ty c6 the dr dung m8 hinh cho diem tin dung nhu sau: Diem tin dung KM riling thanh = 4* toiin lai + Kha niing SO am
11* thanh toin + 1* hat Ong nhanh
Tir de, to c6 the xtp loci theo cic nhem nii ro sau:
Bing 3.2. Mb hinh dint tin dyng
Bien se Tryng se Diem tin dyng Nhom viii ro
Khi nang thanh town Ili 4 >47 1
KhA fling thanh town nhanh 11 40 - 47 2
SO aim hoot Ong 1 32 - 39 3
24 - 31 4
<24 5
(Nguin: Quin tri tai chink doanh nghifp hien dpi, Nguyen Hit Sin, NXB Thong KJ, nail: 2005)
Ben canh 46, de quyet djnh c6 nen bin chju cho kluich hing hay khong, Cling ty c6
the sir Ming chi tieu NPV yeti m6 hinh ca ban:
CFt
NPV — CFo
k
Trong d6:
CFt la ding tier thu duqc sau thue mai thin k9 k IA tj, l'e thu nhop you ciu
CFo la khoim thu to vio phii thu khich hang Veri CFo vit CFt duqc tinh nhir sau:
CFo = VC * S * (ACP/365)
CFt = [S * (1 — VC) — S * BD — CD] * (1 — T) Trong 46:
VC IA CFout bien dei tinh theo ty 1 % tren CFin S IA doanh thu dv kien mai thin kt
ACP IA than gian thu tier trung binh (nay) BD la tS, nq xeu ten doanh thu (%)