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1、航运企业应收账款管理探讨（Discussion on the management of account receivable in shipping enterprises）Discussion on the management of account receivable in shipping enterprisesDiscussion on the management of account receivable in shipping enterprises 2009-02-03 21:24:03Abstract: with the expansion of the scale of
2、 enterprise development and business expansion, more receivables will be generated; the more receivables, the greater the chance of bad debt loss, the greater the risk the enterprises will bear. Therefore, we must strengthen the control and management of the corresponding accounts receivable, and ac
3、celerate the turnover of enterprise funds. The control and management of the accounts receivable of shipping enterprises should aim at maximizing the benefit of enterprises, and on the basis of expanding the volume of transportation enterprises, it will strive to recover the accounts receivable in a
4、 safe and timely manner. Based on the production and management characteristics of shipping enterprises, this paper discusses the control and management methods of accounts receivable.Key words: shipping enterprises; accounts receivable; credit policyFirst, the shipping enterprise accounts receivabl
5、e controlShipping enterprise is a kind of special service enterprise, and it has great risk in credit sale. First of all, because of the limitation of transportation tools, the service cycle is long, and it is one of the main factors that cause the credit risk in todays fast changing market. Secondl
6、y, the shipping industry has a considerable number of customers and trading company is a trading company, the trade volume generally larger, and forced to engage in inconsistent with their own assets trading and market change greatly, therefore, in the credit management in general professional tradi
7、ng company is the risk of enterprises; and the main customers of the shipping company most of this is a trading company, shipping company risk is inevitable, but also the shipping enterprises in credit risk management, the biggest risk factors. Third, the shipping company to deal with many foreign c
8、ompanies, due to geographical information transmission, and other factors make the most of the shipping company not for foreign companies to the credit conditions are more in-depth understanding, one of the main factors which is caused by the credit risk. From these points we can see that the risk o
9、f shipping enterprises in the process of credit sales is very large. But because of Chinas shipping market has become a buyers market, the shipping enterprises in order to win in the fierce competition in the market, must be core customers for some large customers or business with this agreement pay
10、 credit sales, therefore, the shipping enterprise accounts receivable control is credit management of enterprises.First of all, the shipping enterprises, good customer credit files and credit system, is a shipping company that the customers credit, establishing credit standards, to avoid the potenti
11、al financial risk, improve enterprise transaction safety. Shipping enterprises should establish customer information management system and customer database, improve customer information, and let customer information in the business, business, financial departments share. A comprehensive analysis on
12、 the historical conditions of the old customers to pay the freight; the development of new customers, should be through a variety of channels (such as occupation division, financial institutions, credit rating analysis of customer financial statements) complete and accurate understanding of customer
13、 information, and make the credit rating of customers. On the basis of credit rating, the establishment of corresponding customer credit system and contract approval system, applicable to different customers different credit standards, the different credit standards of the contract applies the appro
14、priate authorization examination and approval system. In addition, customer credit management and credit management is a dynamic management process, and shipping enterprises should promptly maintain the customer credit status and credit system. Through customer credit management, risk control and ma
15、nagement work forward, so as to achieve the purpose of controlling the risk of freight recovery before signing.Secondly, the shipping enterprises should adopt reasonable methods of controlling accounts receivable. Accounts receivable control method should be divided into aging analysis and credit ev
16、aluation method. (1) the aging analysis method. According to the length and the amount of accounts receivable in arrears should limit the arrears units into several sections, preparation of accounts receivable aging schedule , and the implementation of strict supervision, grasp the account receivabl
17、e, accounts receivable to ensure deadlines. Different accounts receivable and different credit customers should formulate different accounts receivable policies and programs. (2) customer credit rating act. Credit analysis can be divided into two categories, namely, credit analysis and credit analys
18、is, according to the standard and establishment basis of enterprise customer credit. Credit classification analysis method, is based on the enterprise accounts receivable control and management, and accounts receivable unit contacts list and accounts receivable aging schedule, accounts receivable th
19、e sequence of events for research and analysis, and according to the amount of arrears, arrears and arrears term, proportion of customers will ABCD is divided into four categories, preparation of accounts receivable credit category table , to distinguish the key customers and general customers, take
20、 different strategies ar. Enterprises should adopt different collection methods and accounts receivable management according to the management strategy.Two 、 daily management of account receivable1, prior control of accounts receivableIn the contract of carriage, sales personnel should establish ris
21、k awareness, a favorable terms on freight recovery, try to avoid signing the XX days after the shipment of the goods to pay the freight or sailing ship XX days after the payment of the freight clause; avoid the receipt of the freight before the issue of freight paid clean bill of lading issued; avoi
22、d it sign the bill of lading and bill of lading. For customers with bad credit status, the freight payment time shall be agreed upon before or after the time of issue of the prepaid freight bill of lading. In the case of unpaid freight prepaid, freight prepaid can be issued, but the endorsement of u
23、nclean bills of lading, affecting the settlement of the payer, so as to achieve the purpose of urging the shipper to pay the freight.In the Charter, the charter should be responsibility for termination and lien clause expressly incorporated into the bill of lading, the debtor does not pay the freigh
24、t, the bad credit status of customers through the payment of freight cargo, to ensure the rights of. In addition, in order to avoid the risk of force majeure at the time of payment of the freight and freight prepaid, the insurance can be effected by insurance against the payment of the freight, so a
25、s to guarantee the right to collect the freight.2 、 daily management of account receivableShipping enterprises should establish their business accounts receivable aging analysis system and overdue accounts receivable collection system to adapt. The business department is responsible for the establis
26、hment of the business ledger and the collection of accounts receivable. The accounting department is responsible for the registration and settlement of accounts receivable, and urges the sales department to intensify the collection. The daily management of accounts receivable includes the following
27、aspects.Ledger is the business statistics of all the business contents recorded in the enterprise and reflect the business statistics of the collection. The business sector should be set in charge of office work personnel, responsible for business registration and account management, the whole proce
28、ss of every business specific record of every customer, and timely collection and transfer of registration and financial departments; at the end will be responsible for the Audit Department of the ledger copy of the financial sector, and check payment and. At the same time, the establishment of mark
29、et research system, market business department regular visits to customers, collect and collate customer credit information, and regularly compile customer credit rating table and accounts receivable credit category table, inspection and analysis of customer credit and customer credit degree of use;
30、 establish and perfect customer data on long-term exchanges customers timely update. The financial departments should regularly check and clean accounts receivable, and monthly accounts receivable aging schedule , in conjunction with the business department and the relevant competent leadership, eva
31、luate the credit of customers, keep abreast of the situation of accounts receivable accounts receivable.In short, shipping enterprises must rely on credit investigation and strict credit approval system, according to the customer credit rating and credit categories, adopt different collection method
32、s, to ensure the safety of freight recovery. For foreign agents, companies should generally seek high international reputation and good international reputation. Conditions permitting, should regularly send with the ship to understand the local situation, in the agent or the location of offices and
33、agents responsible for communication and liaison work, collecting information, strengthen mutual understanding, to ensure the safety of goods and accounts receivable.3, receivable account receivable managementEstablish the collection principle and policy of account receivable. The specific principle
34、s of collection are: who is responsible for the business, who collect; for long-term key customers, enterprises can establish high-level leadership exchange visits system, and maintain regular contacts and communication. The person in charge of payment at any time and check with the customer account
35、 receivable, if not, should identify the reasons for timely treatment; to recover the money to identify the cause, timely collection, so that every Monday, on a monthly basis; for may become uncollectible account receivable shall be reported to the relevant decision-making body, by the review, deter
36、mine whether it is bad.When the shipping enterprises freight failures should not passively wait for each other, to deal with the freight payment, receivables dynamic tracking and analysis, and regular statistics should be charge balance, the customers age and changes, and provide a reliable basis fo
37、r the evaluation and adjustment of customer credit rating. Enterprises should establish regular freight and did not reach the customer confirmation system, verify the authenticity and integrity of the freight and to ensure the timeliness of litigation, should prevent collect cardiopulmonary bypass a
38、nd illegal acts occurred. To have a poor freight, to increase the intensity of farming, according to different situations, adopt flexible collection policies. For the near-term and long-term recovery is slow or clean up clean freight accounts Chen did not move customers should refuse to trade again
39、and increase collection efforts; the solvency does not fulfill debt obligations, the default human should be solved in the proceedings within the validity period of the use of legal means, in order to avoid the loss caused by the loss of arrears litigation right; party really unable to pay the mortg
40、age, can take the material.4, receivable account receivable index examinationAccording to the responsible departments and responsible persons of enterprises, issued accounts receivable return index, monthly assessment; in the formulation of the gathering plan at the same time, according to the colle
41、ction target and schedule, determine the collection of accounts receivable assessment standard, and assessment results and rewards and punishment. To meet the collection standards, the enterprise gives specific responsibility reward; unable to complete the collection task, enterprises in accordance
42、with the provisions of the economic penalty of the responsible person.5, bad debt preparation and bad debt treatmentBad debts refer to accounts receivable that cannot be recovered by the enterprise. The enterprise should according to accounts receivable at the end of the balance and the provision fo
43、r balance, extraction of bad debts, to maintain a certain percentage of the amount of bad debts; at the same time, the age of more than 2 years of accounts receivable increased from 0.1% of bad debts, to reduce the risk of bad debts. At the end of each month or at the end of each year, the enterpris
44、e carries out a regular check on the accounts receivable, and makes reasonable provision for bad debts. The enterprise shall investigate the reasons for the uncollectible accounts receivable and investigate the liabilities. For cancellation due to the bankruptcy of the debtor or units according to l
45、aw can not be recovered due to the death of the debtor, or neither nor bear the heritage settlement, or because of debt default overdue for more than two years, the investigation is uncollectible accounts receivable, reported according to the enterprise management classification right, by the enterp
46、rise decision-making or approval of the board of directors as the treatment of loss bad debts, extraction of bad debts written off.Three, other control system of account receivableShipping enterprises shall also establish supervision and inspection systems for internal control of receivables. Clear
47、the responsibilities and powers of supervision and inspection institutions or personnel, check regularly or irregularly, which is the guarantee of the control and management system of accounts receivable. The enterprise supervision and inspection institutions or personnel shall carry out conformity
48、test and substantive test to check whether the internal control system of the collection business is sound and whether the provisions are effectively implemented.First of all, shipping enterprises should establish canvassing business budget and reporting system. In terms of cargo shipping enterprise
49、 personnel requirements should change, the ideal way is to recover the freight canvassing staff for the assessment of its performance standards, requirements for personnel to conduct a budget for canvassing canvassing and reporting for the record company, at the same time canvassing personnel should pay attention not only to embrace the quantity of goods, but also pay attention to the other. Ability to pay.Secondly, we must establish a customer credit application s