Uhlaziyo okumele zikhokhelwe kanye Receivables

Lapho efeza non-cash izinkokhelo phakathi amabhizinisi, amafemu kanye nezinhlangano ke ngokuvamile kwenzeka lapho kudingeke khona ukuze sihlaziye akhawunti ekhokhwayo futhi Iyatholakala. Ngaphambi kokuqhubeka incazelo izindlela sokuhlaziya, kufanele ukubhekana imiqondo ngokwabo, izimpawu lezi zigaba.

Ama-akhawunti atholakalayo (CLE) yiliphi uhlobo izikweletu, okuyinto engase yenzeke yomkhakha owodwa kwezomnotho, kuhlanganise nabantu, maqondana nezinye izifundo. ezimali zayo kanye nokuhlaziywa nzima yokuthi ngokwemvelo DZ kunqunywa inhlanganisela izizathu.

Nazi ezinye zazo:

- uhlobo lomkhiqizo okuyisihloko okuyiwona izibalo zenziwa phakathi izikhonzi ubudlelwane kwezomnotho;

- inani lemakethe, ezisuka amabhizinisi kanye nezinhlangano;

- lizinga saturation emakethe walabo imikhiqizo okuyiwona izibalo abazenzi;

- amafomu ukhonkolo nezindlela ukubala, ezisetshenziswa ukubala kwalaba amabhizinisi.

Ngo umsebenzi wamanje lokulawula Receivables kangakanani ngendlela lefanele ukukala Dynamics yayo, okungukuthi, ukucacisa iguquka kanjani phakathi ukubika (noma ezinye ekhethelwe ukuhlaziywa) isikhathi, kufunwe isimo sawo futhi imithombo lendabuko, ukwazi ngqo lokho abadlali kwezomnotho sibhalisiwe, yiziphi izamba futhi ngokuya nesenzakalo.

Ngesikhathi esifanayo, ukunakwa konke okusemandleni kufanele kukhokhelwe lolu hlobo DMZ njengoba engenabulungisa futhi sekwephuzile.

Ukuze engenabulungisa, Receivables kanye okumele zikhokhelwe ukuhlaziya zihlanganisa:

- kwaphakama ngenxa ukusweleka, ukweba noma ukukhwabanisa;

- izikweletu Fuchsian izinkampani namabhizinisi, okuyinto akhiqizwa ukwephulwa yesiyalo wezimali;

- abalingani izikweletu ezingakhokhiwe, kodwa unempahla owanikelwa kubo.

Lokho izikweletu, maturities okuyiwona izimangalo usuphelelwe yisikhathi - zilotshiwe njengolunye ukulahlekelwa ibhizinisi. Imithetho enjalo isikhathi ziyakuba yiminyaka eyikhulu 3.

Lolu hlobo njengoba ezinye izikweletu, kuhlanganisa izinto eziningana lezimpahla mihlangano izakhiwo. Lawa:

- izinkokhelo phakathi nezinhlelo ezihlukahlukene zomnotho ku inkokhelo ehleliwe;

- izikweletu ezivela ezizenzakalelayo abantu ukubika ukuthi wathola izimali ku-akhawunti;

- isikweletu ukusetshenziswa noma umsebenzi we yokuhlala izikweletu futhi umphakathi.

Ukuze uthuthukise ukubaluleka okungavunyelwe ukulwa kuyo, ukuhlaziywa okumele zikhokhelwe kanye Receivables kusikisela ukuthi kufanele ozithanda ngokukhethekile ukukhethwa amakhasimende ezingase zivele ebhizinisini futhi ukusungula inzuzo kakhulu ibhizinisi, imigomo nokukhokhwa zilethwe imikhiqizo lezimpahla.

Prakthiza ebonisa ukuthi ukuhlaziywa okumele zikhokhelwe kanye Receivables aphethwe noma indlela okuqhubekayo, noma abakhethayo ukuhlaziywa amasu. Esimweni ngasinye, kukhethwa indlela incike abanamacala Iyatholakala nokwethembeka izici imibhalo ukuthi bamele.

Nokho, okubaluleke kakhulu kule ukuhlaziywa kukhona ERA izinkomba ezilandelayo:

- eliphelele, okutshengisa izikweletu okuyiwona esingangaleso sokukhokha imali esinqunywe kudlulwe izinyanga ezintathu;

- inzuzo, ebalwa ngokuvumelana ifomula: O = V / CLE (Ulwesithathu), lapho: V - Izimali ezivela izimpahla ithengiswe, net VAT, CLE (Ulwesithathu) - ukubaluleka kusho Receivables On - ukubaluleka inzuzo.

- ukubuyiswa kwemali isikhathi DZ, okuyinto ichazwa ngokuthi quotient ka inani lezinsuku (inombolo wamukela 360) ku ukubaluleka inzuzo (G).

Njengoba izinkomba ebaluleke kakhulu okungavunyelwe ukulwa kuyo, kufanele kube axiomatic: iyini isikhathi eside ukubambezeleka isikhathi okungavunyelwe ukulwa kuyo, ephansi amathuba ukukhokha imbuyiselo.

Ngakho-ke kubalulekile ukuba banake e analysis and ipharamitha ye Receivables yesikhashana, okuyinto wayeqonda ukuthi, kulindeleke ukuthi ifike phakathi nezinyanga ezingu-12 kusukela abathengi imikhiqizo izinkokhelo okuyinto. Lapha, indawo ebalulekile awubekele elinye nelinye ibhizinisi noma inhlangano iwukuhlale ukuxhumana njalo namakhasimende kanye ukulawula yabo ukuzinza kwezimali, okuyinto kufanele ihlelwe ngesisekelo ezahlukene, okokuqala kunakho konke, ezimele imithombo yokwaziswa.