Nonoka receivables: kunooneka kuti ndizvidavirire.

Accounts receivable - pakuverengwa vachibhadhara zvose chikwereti kune sangano nevamwe masangano kana vanhu. Management of sangano, uye, chaizvoizvo, kubvunzwa kunyatsotevera mamiriro Masvomhu uye toedza mugowana kunyange chikwereti chiduku zvisingafanoonekwi mari iri pasina rusaruro kune nekambani bhajeti. Kana, zvisinei, sezvo kwaita munataisireva (chikwereti) kwave nemakore matatu, uye chikwereti haina akabhadhara - pane nonoka receivables.

Nonoka receivables kunyorwa kure nokuda kwayo zvoupenzi kwohumwe zvemari nhoroondo pamusoro Masvomhu vane vatengi uye vatengi. Kuti kunyora chikwereti musoro kuudza, musoro nebhizimisi sangano anofanira ngaateme kuti aronge uwandu kuti receivables. Zvino unofanira kuisa pamwe pasuru magwaro achisimbisa kuvapo chikwereti uye kuti hazvibviri kwayo collection: zvinyorwa chikuru, iyo yakanyorwa chokwadi kuti ainge atumirwa pamusoro nhumbi kana mabasa. Mukuwedzera - mabasa rokuyananisa pamwe Data rokuzvidavirira counterparty, mari kutaura, matsamba, dare sarudzo (kana zvaitika).

Inventory pamusoro receivables yakanakisisa kuitwa kakawanda sezvinobvira kuti arambe kururama kwemashoko pamberi zvimwe mari kuti chizvidavirire uye kudzivisa kuonekwa yakapfuura yakafanira zvikwereti.

Nyora-kubva hunoshamisa receivables zvinogona kuitwa imwe nzira mbiri: mari ngaabvumire vachizeza nyaya kana achitaura kune zvemari mugumisiro.

Reserve - rudzi vimbiso, iyo anoronga pacharwo repamutemo somugumisiro iri kuongorora nyaya receivable panguva pakuguma nhau nguva (gore). Kana paine chikonzero nechokwadi kuvimbika kana solvency pamusoro nemhosva, musoro sangano yasarudza mari yokutsigira mari dzataurwa pamusoro apa, saka hedging pamusoro zvisingafanoonekwi ezvinhu undercharge mari munguva yemberi, izvo zvinogona Võsa kuzvinyepera kudzokera nonoka receivables.

Allocations kuti ngaabvumire vachizeza nhoroondo dziri mhosva kuti zvinodiwa 91 - ". Zvimwe zvaidiwa kambani" Paumbwe urongwa hwakadaro kunozivikanwa mu chizvidavirire Postings - e-t 91 kuti T-63 63 Nhoroondo akaundendi anogona kuzarura nhoroondo dzinoverengeka Analytical - nokuti vakasununguka wokuchengeta rekodhi chikwereti nomumwe zvakaipa voga. Kana chikwereti ruyamuro waya akaundendi zvinoratidza kuti kuderera kuchengeterwa uwandu chikwereti akanyorwa kure: Dr. t 63 kuti T-62.

Mukana kuvhura imwe ngaabvumire vachizeza nhoroondo masangano uchishandisa nzira kuziva taxable muzinda "nokuti mabhuku acho." The chizvidavirire mitemo yacho sangano anofanira anoratidzawo kuvapo urongwa uhwu.

Sezvaunogona kuona, kwete sangano ose anokwanisa kuumba kuchengeterwa yakadaro. Naizvozvo, kuti ndikunyorerei kubvisa chikwereti chinogona zvakananga Kutaura kuti mari mugumisiro (nokuderedza kuti chitsama chikwereti). Wiring: Dr. t 91 kuti T-62 kupinda iyi inoratidza pakuonekwa kambani mari yakafanira kunyora-kure chitsama chikwereti chikwereti sauka. Zvadaro, 99-d uye 91 a-kuti akaundendi inoratidza rutapudzo kwemubairo nokuda pamusoro mhosva.

Mushure Kudzimwa kwechikwereti kunyoresa nonoka receivables ndiwo makore mashanu ari kure-nepakati nhoroondo 007, izvo ndee chikwereti sauka counterparties, kuti vanotaura kurasikirwa. Izvi zvinoitwa kuongorora mukana wayo kupora.

Zvinofanira kucherechedzwa kuti masangano kushandisa itsanangudzo hurongwa mitero uye mutero chawo rinowanikwa maererano payakavakirwa "mari kubvisa mari" havasi kodzera kuti kunzi mari deductible kuti mitero, nemari chakakonzerwa namaneja maererano nyora-kubva chikwereti.

Nonoka receivables musangano vanofanira kuonekwa kashoma kana Hazvizoitiki zvachose, zvimwe huru chinangwa chipi sangano - the maximization kwemubairo - havazomutswi kubudirira.