The percentage of expired receivables of the formula. Receivables management system. How long can there be an overdue receivables

In the analysis of accounts receivables, some tasks that at first glance seem difficult to verify are often simple. Just to delve into their essence and take advantage of them excel program. We will learn to extend from the general list of those customers, the amount of debt of which is more lawsuits.

Calculation of the number of overdue days

The situation when it is necessary to unleash customers with debt, may arise in an enterprise that works with deferred payments. Those., For example, the product shipped 1 number, and the buyer is given a delay for 2 weeks. Those. Until the 15th, he must make a payment. We will make a basic receivables report in Excel to understand the principle.

In the B2 cell, the current date is not spelled out by numbers, but the formula, so that when opening the document, the current date is always affixed. A column with dates of goods shipment is presented in the format of the date, and with the amount of debt - in financial.

To calculate the number of overdue days receivables, you need from the actual date on which the payment should be made, subtract the current one. Add another column in which we write simula: Add to the date of shipment the number of days of delay. And shy the formula to the end of the table.

According to the receipt, it turned out that, IP "Karpov", for example, was supposed to pay the debt of 4 February, and today it is already March 3. But the company IP "Strigunova" still has 6 days for paying, because Its deadline is March 9.

Now we calculate the number of overdue days, without forgetting to change the format of the cells of the new column on the numeric.

Those. From the current date, we submitted the date of payment and received the number of overdue days. Note, the B1 cell is absolute (enclosed in $ icons), so when stretching the formula, it remains unchanged. By the way, we have two negative values. This means that SP "Strigunova" and IP "Malyshev" still have 6 and 2 days, respectively, on making payments.

Calculation of penalties for the period of delay

Customer's proceedings should not remain unpunished. Therefore, by calculating the penalty, which is 0.1% for every overdue day. Multiply 0.1% on the amount of debt and the number of days of delay.

Two customers without debt highlighted in red until you hide. But we will not clean out of the list, so that when the same document is opening in a week, the debt calculated automatically. We highlight both lines by clicking on the right button and select Hide.

About the fact that we have two more clients, resembles a disturbed sequence of lines.

Calculation of the refinancing rate on the calculation day

The second option accrual interest on the amount of debt - depending on the refinancing rate on the day of the calculation. Suppose it is 10%. We multiply a bet on the number of overdue days and the amount of debt divided by 365.

We see that penalties with this calculation turned out less than when adding 0.1% for each day of delay. Therefore, we conclude what method of interest accrual is more profitable to indicate in the contract.

How to identify unfair customers

The main thing remains: to identify the desired customers. To begin with, add debt and penalties accrued after 0.1%.

Suppose that legal costs make up 5,000 rubles per client. We calculate the sum below that we can get after submitting to the court on those who have more than 5,000 debts. To do this, you will need the function.

The first argument: the range in which the criterion will be distinguished. Second: Actually, the criterion, (\u003e 5000). The third: the summation range (it coincides with the first). And do not forget the deduction of hidden strigunov and Malysheva (H12 and H13). We get 73984 rubles.

To quickly determine those who should be submitted to the court, you can use the function if. Propying it in a new column.

You can read the formula like this: if the total amount of debt exceeds 5000 rubles (H4\u003e 5000), then deposit "into court". Otherwise, we remove the space. Thus, we have detected customers whose debt amount exceeds legal costs.

This page provides the structure of the Regulation of the Definative Events performed by various officials of the Company, within the framework of a single process of control and recovery of receivables.
The specified document is an element of the management system of the enterprise receivables.

Regulations for the control of receivables (hereinafter referred to as the DZ) and the recovery of overdue DZ (hereinafter referred to

1. Appointment of regulations.

This Regulation is intended for:

• Systemic warning of the occurrence of overdue receivables (hereinafter referred to as PDZ), preventing the occurrence of non-returnable and chronic receivables.
• Reducing the average time of overdue and reducing the average PDZ.
• Holding PDZ sizes within planning-regulatory values.

2. Scope of this Regulation.

2.1 This Regulation applies to all customers working with postponement of payments and to all cases of DN and PDZ, regardless of customer categories, except for which there is a written manual for the full or partial exclusion of them from the application of this Regulation.

2.2 The regulations enters into force from the moment the client occurs in the client before the organization (Ie, from the moment they receive the first batch of delay goods).

3. Customer classification (statuses) and signs of their defining.

On the basis of the payment and payment discipline, when repaying the DZ, 4 main categories or status are assigned to all customers:

3.1 Reliable payers - customers who having a deferment of payment during the year period never allowed the delay in the return of DZ, or, allowed no more than 2-weeks lasting up to 1 week, with pre-warning On the delay and coordination of the conditions for the restructuring of debt.

3.2 Customers with uncertain reliability - Customers for which there are no statistics for interaction on DZ during the previous year period, or customers, statistics of payments for which is unstable. That is, up to 50% of cases - the exaggeration at intervals (from the 1st, up to 2 weeks), with warnings and without them, and there is always a consent to the restructuring of debt.

3.3 Customers are threatened delay - Customers who allowed during the one year period:

• one-time delay during periods of more than 1 month;
• more than 1 (one) delay per month for periods of more than 2 weeks, mainly without warnings;
• delay up to 1 month in more than 50% of cases;
• evasion from contacts and objections to the conditions of debt restructuring proposed by them.

3.4 Nonlayers clients - Customers:

• those who had in the history of cooperation over the past year period (one) per month of delay in payment of DZ for a period of more than 2 weeks, without warnings that protested against the proposed conditions for the restructuring of debt and allowed to evade contacts;
• with which previous proceedings have already happened;
• whose address is already directed by claim letters.

4. Assigning source categories (status) to customers.

4.1 The source categories (statuses) are assigned to customers at the beginning of the calendar year, based on the history of interaction with them and statistics in a timely manner / untimely repayed debts in front of the enterprise, taking into account the criteria given in clause 3.

4.2 Assigning customer categories is carried out jointly by the head of the Sales Department (ROP) and the head of the Financial Control Service (RSFC), then approved by the commercial director (CD) of the enterprise.

4.3 Depending on the status assigned status (category), it automatically establishes the following conditions for the supply / payment of goods provided by the organization:

4.4 Over time, depending on the statistics of payments and overdue, the customer category may vary, both in the direction of increasing and downward, and with it the delivery conditions established by this client will be changed.

4.5 Monitoring the statistics of payments and changes in the credit history of customers is carried out jointly by the head of the sales department (ROP) and the head of the Financial Control Service (RSFC).

4.6 Revision (confirmation or change) of the status (categories) of clients is carried out according to the results of the 3 months of interaction, also by the head of the sales department (ROP) and the head of the Financial Control Service (RSFK).

5. Proactive actions.

5.1 The main working documents for controlling the dynamics of DZ / PDZ are: Report 1C on the receivables of counterparties, a route list and the history of payments.

5.2 With regard to new customers (customers for which there are no statistics, because work has not been done with them), for adequate idea of \u200b\u200btheir solvency, sales representatives (TP) should be at least collected information about the personal data of the owner, head and LPR, what is made in the client's card.

5.3 Just as obligatoryFrom the TP requires an introduction to the status card, the availability of goods, location, representation of brands, price levels and inventories (to determine the safe shipment limit).

5.4 To select the terms and conclusion of the contract, the following package of documents is required:

1. Certified copy of the certificate of state registration legal entity.
2. A certified copy of the certificate of registration of JUR. Persons in the tax authority.
3. A certified copy of the Certificate of writing to the Unified State Register of Legal Entities.
4. Extract from the incorporation is no later than 30 days.
5. Certified copy of the Charter (size information authorized capital, location of the enterprise or emergency, competence and timing of the director).
6. A certified copy of the protocol or decision on the appointment of the company's head.
7. Letter with a request to conclude a delay agreement.
8. Company details and personal contact information about the first persons of the enterprise (director, ch. Accountant, merchant, specialist in procurement), indicating workers, home and personal mobile phones.

In the absence of at least one of the items listed above, the decision on the conclusion of the contract is made personally by the Director General.

5.5 With regard to customers who have previously addressed the repayment of DZ, the employees of the sales department (OP) use an advance warning about the occurrence of payment terms, however, depending on the category assigned to the client (see P 4 of these Regulations), the reminder intensity should be different.

5.6 Calls with a warning are carried out by TP in a planned manner, each Friday, with regard to customers, who next week comes the date of payment in accordance with the contract.

6. Control of dynamics of DN and PDZ

6.1 Performs a sales representative.

6.1.1 Communication with the client in the course of the visit of the preceding date of the payment of the payment: during the visit preceding the payment, TP, after the main purpose of the visit, reminds the person to the decision maker (hereinafter referred to as the LPR) of the client upcoming payment, indicating the date, number, the amount of paid invoice, the form of payment. Then, it is checked on the basis of clause 5.1 with the client data.

6.1.2. TP analyzes the behavior of the client in relation to debt.

Options:

6.1.3. Meeting on the day of payment:

1. After greetings and establishing positive contact to the LPR, indicates how one of the interaction objectives, payment on the current overhead (indicating the date, number, amount).
2. Option of situations:

6.2 performs a supervisor.

(Working Documents: Report 1C on the debt of counterparties, work plan for the week, check list, route sheets T.P.)

1. Personally controls the delay in payment for more than 5 days from the date of payment of the payment under the contract, in the event of a delay of more than 10 days, it applies a NOP report with a report on the work done and a request for further recovery from the defaulter.
2. At the end of the work week, it analyzes the situation with the expired receivables of subordinates, plans (with the inclusion of an operational plan for the elimination of delay in the form:

• individual or group work with a sales representative in the office. Including the direction of the sales representative in the training group on the topic: "Negotiations with the customer of the debtor";
• individual work with the sales representative in the territory;
• telephone call or personal visit to the customer to the debtor;
• consistent interaction with the employee of the SFC.

6.3 Performs Sales Department

(Working Documents: 1C report on counterparty receivables, weekly plans for supervisors, work plans for a week, operational plan for a month.)

1. Personally controls and takes part in the process of recovery of the delay of payment, the duration of more than 10 days from the date of payment under the contract.

2. Checks the weekly planning of the work of the Sales Supervisors (hereinafter referred to as OP), for the availability of measures to reduce DZ and work with customers debtors.

2.1. Controls in daily reports (sheet check) actions of the TP and SV in the situation of delay in payment, including the availability of training goals.

3. According to the results of controlling the work of the NOP department from 10 to 15, it decides:

• provision of an additional term for the recovery of PDZ;
• unconditional recovery of cash. In this case, a memorandum is issued with a direct manager with a report on the regulations on the return of PDZ.

4. Plans and reflects the operational action to reduce the percentage of delay in payments in the OP.

5. Determines, based on the analysis of work for the period, the planned percentage of delay in payment for a month and agrees its director.

6.4 Director LLC

(Working Documents: Report 1C on the receivables of counterparties, route sheets of supervisors, operational plan for the month of the head of the sales department (NOP), personal operational plan.)

1. Personally controls the process of returning the delay of payment of more than 15 kalented days from the date of the payment date under the contract.

1.1 within 10 calendar days from the date of the occurrence of the timing according to P1. Decides on:

• providing an additional period for the recovery of PDZ;
• including the task of a specific situation of PP to the PCC employee plan;
• debt restructuring (partial return of goods, compensation in a different product Additional delay from payment of penalties);
• changing the status of reliability of the client and the subsequent change in the commercial conditions in the 1C program;
• unconditional collection of funds;
• transfer of PDZ to the Baseless DZ base.

2. Controls the availability of NOP measures to reduce receivables (DZ) and working with the debtor's customer.

3. Approves the permissible scheduled percentage of the delay of payment on next month Op.

6.5 Legal department

• Based on the request of OP, SFC or director of the Ltd.
• draws up claims counterparties debtors;
• organizes work on the recovery of PDZ in accordance with the current legislation of the Russian Federation and the requirements of the Company's internal standards;
• he accounts for working with PDZ in the network graphics.

7. The price of delay and restructuring conditions for debt

7.1 By decision of the Ltd., LLC, to the official direction of the claim to court, the permanent of no more than 3 calendar weeks (or 15 banking days) from the day of the occurrence of delay is allowed. In other words, after the expiration of 4 calendar weeks or 20 banking days, the proceedings must be repaid, the debt restructuring program was adopted, or the client must be transferred to the South Africa and SFC to ensure a claim procedure for the recovery of PDZ.

7.2 Period Time is a resource for the work of sales representatives, supervisors and the head of the sales department for pre-trial decision in the interests of both parties and coordinating the restructuring of overdue debts.

7.3 Execution of the repayment of DZ is actually commodity lending to the client of the non-payer, therefore, when changing the maturity of DZ from the client, it will be fair to change the terms of payment of the delay amount.

7.4 In the case of the client's consent to the restructuring of overdue debts, the client consists of an additional agreement to the current contract, according to which the following table applies:

7.5 At the same time, the competence of the sales representative, the lead of this client, includes the opportunity to exclude payment for delay during the 1st week of delay (if the full repayment of PDZ will take place within this week).

7.6 The ability to exclude payment of delay in the second week (according to the interpretation of the leading client of the sales representative and provided full repayment PDZ for this period) is included in the competence of the sales department.

7.7 The remaining decisions on the provision of benefits and exceptions are within the competence of the Director of LLC.

7.8 in the case partial repayment The delay client, meaning in the table (clause 7.4 of this Regulation), the rate will be charged from an outstanding PDP residue.

8. Measures of impact upon the occurrence of payment

In the absence of a planning payment on a designated day, as well as the lack of warning from the debtor the following actions are being taken:

Reference list

IN market conditions The work of companies is associated with large volumes of calculations with various counterparties.

Overdue receivables are a late execution by the debtor of the terms of the contract for the provisions of the assets provided.

Its presence adversely affects the financial stability and effectiveness of any business subject.

The main reason for the appearance of debts - at the stage of signing contracts, most companies do not assess possible risks, do not consider the reputation of counterparties and real possibilities.

In general, receivables have any company. It's hard to do without it. But, it all depends on the permissible rate of debt, when it overlaps the receipts from other customers - there are no problems.

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Accounts and receivables: On the main

Accounts payable ("This is what we owe") - the company's debts to business entities: suppliers, contractors, staff, insurers, states. By the budget, tenants, etc. Its presence on the balance sheet of the enterprise increases the working capital and helps to avoid downtime of production if there is no free tools for payment of supply.

Before analyzing the state of receivables, they calculate its share and pay special attention to this. The calculation of the indicator is carried out by formulas:

• the share of DZ in the assets of the enterprise \u003d (DZ / assets) x 100
• in the cost of reverse assets \u003d (DZ / current assets) x 100
• the DZ ratio \u003d DZ / revenue (informs which size of products that is not yet paid, falls on one rub. Sales)
• the maturity date of the DZ \u003d (DK x period of the period) / Revenue from the implementation (using this indicator the period is carried out during which debt repayment will occur)

Conducting the analysis of "debaters" special attention should be paid to the above indicator. The trend towards an increase in the share of overdue debts indicates a decrease in the liquidity of the enterprise.

Debt Management: Part of the Financial Management of the Enterprise

As part of the accounting, as well as marketing, enterprise policies, debt management has been drawn to expanding the sale of products, providing services, optimizing the total amount of debt. So that the debt management was effective.

• for each reporting date Define debt
• study and analyze factors negatively affecting debt
• constantly monitor the state of debt

The problem of the availability of receivables is more relevant manifested in the inflationary period, when money is beginning to depreciate. The company in such conditions loses more than half of its profits.

Management functions are:

• planning - Conducting assessment of management decisions, preliminary financial calculations, formulating an effective strategy, the choice of reasonable "debaters" values
• the management organization is to hold the enterprise managers of current work on receivables, more significant transparency, timeliness and relevance of obtaining information about debtors, amounts of payments exhibited and unpaid on accounts and others.
• motivation - a set of administrative and psychological moments determining the behavior of enterprise managers
• analysis and control - the study of factors affecting the deviation of the actual indicators of the state of debt from the planned

So, properly organized management will increase the enterprise, allow you to choose the right methods of impact on debtors, will provide an opportunity to control the debt and develop the right measures to reduce it.

Repayment of receivables: an indicator of effective relationship with the client

Debt repayment is performed in the manner prescribed by the terms of the contract.

Evaluating the financial stability of the enterprise use the indicator of "repayment period of receivables".

This is a time segment, during which the company hopes to get money for its products, at the same time it is an indicator of effective relationship with the client.

For successful debt repayment time, you need an effective debt management strategy.

Its main elements are: a group of buyers and the allocation among them those with which the company is ready to work without prepayment, sanctions for late repayment of obligations, with debtors when delayed.

The debt repayment period is determined.

• Redemption time dz \u003d (360 * average annual amount of DZ) / revenue from sales
• The average annual volume of DZ \u003d debt amount at the end of the day / number of working days

Repayment of receivables - payments from legal or individuals As a result of relationships with the enterprise. It should be remembered the main thing - large sum Receivables are formed in those enterprises where there is no control over its repayment or not effective.

Lack of receivables: the primary task of any enterprise

The priority task of any enterprise is to conduct the necessary events warning the appearance of debt. For this, it is important to have full information about the counterparty, its reputation, financial condition.

In case of acute necessity, before signing a contract, it can be obtained to apply to the relevant specialists. In addition, in order to prevent the occurrence of debt, it is more efficient to work in full / partial prepayment.

Some companies fighting for the client, more often use the sale of products or under credit. But this path leads to delayers of payments and the occurrence of debts.

Enterprises, hoping to return funds and increase profits, often by various reasons Do not have the opportunity to recover debt with counterparties. The receivable "hangs" for an indefinite period, significantly reducing the yield of the enterprise. Therefore, the prevention of arrears of overdue debt is the best guarantee of its absence.

Moreover, the company managers must be guided by following:

• before you start working with potential customers, check their reputation, collect all current information
• find out what customers were guided when the order of payments were appointed and try to be "at the beginning of the list"
• more often organize "prophylactic conversations" with customers
• discourage detail the terms of payments, working conditions, keep records of amounts, deadlines, agreements and refer if it is necessary on them
• if you can receive prepayment from clients and track your other payments
• refine all contact

The inability to return the debt may be a temporary phenomenon, or vice versa by the initial reference to the unfair buyer for deception. Therefore, correctly collected information on clients, its timely analysis will help to prevent the occurrence of debts and the subsequent "struggle" for capital.

A lawyer in video tells about the recovery of receivables:

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The turnover of growth in sales of sales is almost always an increase in receivables. In the modern post-crisis situation, the increase in production, sales no longer be a key factor in the company's development. The main indicator of stability becomes competent control, planning and management of receivables.

At the decision on the decision to provide a loan to the Buyer, priority are:

• the term of the contract for the deferment of payment (as a rule, standard agreements are used with a predetermined loan period);
• the level of solvency and reliability of the client, while special attention is paid to the collection of information not only to open sources, but also unofficial (for example, personal connections in controlling and law enforcement);
• creating a system of reserves in case of occurrence lightweight debt. The most reliable and honest client on the basis of any typical treaty Released from liability in the event of force majeure circumstances, and although the circumstances of the force majeure are rarely quite rare, it is not worth disclingoning;
• creating a reliable mechanism for working with problem payers. As a rule, this duty is assigned to the enterprise security service. In addition, used financial instruments, such as the accrual of penalties for each day of delay, including the day of payment, revision of the terms of the contract as a whole;
• the provision of a discount, the size of which is inversely proportional to the lending time. Thus, the client has an interest, as soon as possible to pay debt.

Initially, the level and dynamics of debt in the preceding period with the help of the formula are analyzed:

Kdz \u003d s / a,

where KDZ is a coefficient showing the level of working capital in receivables;

H - the amount of debt;

A is the total amount of working capital.

An important indicator of the quality of receivables is the rate of circulation of working capital invested in DZ, which is calculated by the following formula:

Co \u003d or / s,

where ko is the number of revolutions of DZ in the period under consideration;

OR - the amount of turnover in the period under consideration;

After that, the level of hopeless debt is determined by the formula:

CRC \u003d CPR / s,

where the CRC is a coefficient expressing the level of overdue debt;

ZPR - debt not paid under the contract in the period under consideration;

H is the amount of debt in the period under consideration.

Then determines the effectiveness coefficient of reducing funds to receivables:

Edz \u003d PDZ - hello - PDZ,

where EDZ is the effectiveness coefficient of invested funds in receivables;

PDZ - profits obtained due to the implementation on the contractual conditions;

Hello - costs associated with the exercise of lending (verification, work with debtors, etc.);

PDZ is the amount of financial losses from non-return of debts.

SDZ \u003d OR + CS X (PDN + PPR),

where the SDZ is the amount of funds invested in receivables;

OR - scheduled sales volume on credit;

COP - the ratio of the cost and price of products;

PDN - the weighted average indicator of the number of days to which the goods are shipped into debt;

DRD is a period of delay in payments, days.

When the company cannot invest the necessary funds in receivables, it is necessary to adjust the planned revenue and the profits derived from the sale of debt.

One of the new debt management methods is the refinancing of receivables, the main forms of which are factoring, forfitting, bill accounting.

Of particular interest to the company is factoring as a tool covering a significant amount of supplier risks. In addition, the term of capital turnover increases, for a relatively small percentage, the company optimizes the structure of finance, does not carry additional expenses for working with problematic customers.

One of the key conditions for granting a loan is to determine the term of the contract. Due to the increase in the term of the contract, sales and revenue grow, but the amount of funds that need to be investal in receivables increases, and the company's financial cycle increases. Installing a limit loan agreementIt is necessary to take into account all the outlined moments.

Defining the importance of each of the factors, weighing all potential risks, the company builds its credit Policywhich determines credit limit For each individual period.

In combination with the period for which a loan is provided, its value has its particular importance. Determined by the price discount system with immediate calculations for the supply of products. Based on these indicators, the rate of interest rate is calculated for the loan provided:

PG \u003d CA x 360 / SP,

where PG is the interest rate rate on the loan provided;

CA - discount with immediate payment without delay;

SP - the term of the loan agreement.

A feature of the establishment of the named norm is its binding to interest rate by bank credit. In any situations, it must be lower than in financial organizations. Otherwise, the counterparty is more profitable to take a loan in the bank and pay for the supply under the terms of prepayment.

Based on the experience of the work of domestic companies, it is possible to make a certain algorithm showing the degree of responsibility of each employee in the management of receivables. As a rule, the company's commercial division (sales department) oversees sales and cash receipts, financial service is responsible for informational and analytical work. Legal service It is responsible for the impeccable state of document management on problem shipments (a prerequisite in case of a trial). If the debt becomes problematic, then the company's security service is connected to work.

In addition, it is important that the functions of the performers when working with the client were not duplicated. Otherwise, inconsistency arises between the departments, leading to a decrease in the effectiveness of activities. Therefore, it is necessary not only to clearly distribute the functions between units, but also to clearly describe their actions at all stages of working with a problem client (see table).

Distribution of functions of performers when working with clients

An additional stimulus that can reduce the number of problem debts is such an unpopular measure as the establishment of the relationship between premium payments to employees of the sales department and the state of general receivables in the company. Despite the fact that in the process of valuation of solvency potential customerHis reliability takes part, without exception, the company's division, it was specialists from the sales department that are the first link in the chain of the proportion of contractual relations, they always have more reliable and operational information on the state of the market, solvency of certain counterparties. It is on the basis of information transferred to the sales department to other divisions of the company, decisions are made to sign or not sign contracts for the deferment of payment.

The financial department of the company is not much responsible, whose duties include carrying out an error-free analysis of the state of general receivables in general on the company. System errors that can be allowed at the same time are not less dangerous for the company's activities than the emergence of hopeless debt due to the collection of incorrect information on potential customers.

Accounting and timely analysis of the status of receivables are currently impossible without the use of special computer programs and automation of accounting of cash receipts. This is due to the increasing volume of shipments, the number of accounts written to accounts and contracts for delaying payment. It may be possible to make an analysis not only for counterparties and periods, but also to identify, by what kind of commodity groups, in which price segment is most often the hopeless and problem debt arise. This in turn allows you to more accurately assess the risks when making a decision on signing a treaty with one or another buyer.

In conclusion, we add that professionalism and high degree of staff motivation involved in this process have great importance in the process of controlling receivables. Registration of all necessary documentsconfirming the fact of shipment, the laying on the counterparty of obligations should be performed exactly in deadlines and properly. Practice knows a lot of examples when the debtor during the trial was exempted from payments due to the fact that the plaintiff did not provide all the necessary, correctly executed documents confirming the fact of shipment and the provision of a loan.