Qun tr khon phi thu

Khon phi thu l s tin khch hng n doanh nghip do mua chu hng ha hoc dch v. C th ni hu ht cc cng ty u pht sinh cc khon phi thu nhng vi mc khc nhau, t mc khng ng k cho n mc khng th kim sot ni. Kim sot khon phi thu lin quan n vic nh i gia li nhun v ri ro. Nu bn chu hng ha qu nhiu th chi ph cho khon phi thu tng c nguy c pht sinh cc khon n kh i, do , ri ro khng thu hi c n cng gia tng. V vy, doanh nghip cn c chnh sch bn chu ph hp. Khon phi thu ca doanh nghip pht sinh nhiu hay t ph thuc vo cc yu t nh tnh hnh nn kinh t, gi c sn phm, cht lng sn phm, v chnh sch bn chu ca doanh nghip. Trong cc yu t ny, chnh sch bn chu nh hng mnh nht n khon phi thu v s kim sot ca gim c ti chnh. Gim c ti chnh c th thay i mc bn chu kim sot khon phi thu sao cho ph hp vi s nh i gia li nhun v ri ro. H thp tiu chun bn chu c th kch thch c nhu cu dn ti gia tng doanh thu v li nhun, nhng v bn chu s lm pht sinh khon phi thu, v do bao gi cng c chi ph i km theo khon phi thu nn gim c ti chnh cn xem xt cn thn s nh i ny. Lin quan n chnh sch bn chu, chng ta s ln lt xem xt cc vn nh tiu chun bn chu, iu khon bn chu, ri ro bn chu, v chnh sch v quy trnh thu n.

1. Tiu chun bn chu

Tiu chun bn chu l tiu chun ti thiu v mt uy tn tn dng ca khch hng c doanh nghip chp nhn bn chu hng ha v dch v. Tiu chun bn

chu l mt b phn cu thnh chnh sch bn chu ca doanh nghip v mi doanh nghip u thit lp tiu chun bn chu ca mnh chnh thc hoc khng chnh thc.

Tiu chun bn chu ni ring v chnh sch bn chu ni chung c nh hng ng k n doanh thu ca doanh nghip. Nu i th cnh tranh m rng chnh sch bn chu, trong khi chng ta khng phn ng li iu ny, th n lc tip th s b nh hng nghim trng, bi v bn chu l yu t nh hng rt ln v c tc dng kch thch nhu cu. V mt l thuyt, doanh nghip nn h thp tiu chun bn chu n mc c th chp nhn c, sao cho li nhun to ra do gia tng doanh thu, nh l kt qu ca chnh sch bn chu, vt qu mc chi ph pht sinh do bn chu. y c s nh i gia li nhun tng thm v chi ph lin quan n khon phi thu tng thm, do h thp tiu chun bn chu. Vn t ra l khi no doanh nghip nn ni lng tiu chun bn chu v khi no doanh nghip khng nn ni lng tiu chun bn chu? Chng ta xem xt mt s m hnh ra quyt nh trong qun tr cc khon phi thu.

MH1 - M hnh ni lng chnh sch bn chu

MH2 - M hnh tht cht chnh sch bn chu

2. iu khon bn chu

iu khon bn chu l iu khon xc nh di thi gian hay thi hn bn chu v t l chit khu p dng nu khch hng tr sm hn thi gian bn chu cho phieps. V d iu khon bn chu 2/10 net 30 c ngha l khch hng c hng 2% chit khu nu thanh ton trong thi hn 10 ngy k t ngy ha n c pht hnh v nu khch hng khng ly chit khu th khch hng c tr chm trong thi gian 30 ngy k t ngy pht hnh ha n.

Chnh sch bn chu khng ch lin quan n tiu chun bn chu nh va xem xt m cn lin quan n iu khon bn chu. Thay i iu khon bn chu li lin quan n thay i thi hn bn chu v thay i t l chit khu

- Thay i thi hn bn chu

MH3 - M hnh m rng thi hn bn chu

MH4 - M hnh rt ngn thi hn bn chu

- Thay i t l chit khu

iu khon chit khu lin quan n hai vn : thi hn chit khu v t l chit khu. Thi hn chit khu l khong thi gian m nu ngi mua thanh ton trc hoc trong thi gian th ngi mua s c nhn t l chit khu. T l chit khu l t l phn trm ca doanh thu hoc gi bn c khu tr nu ngi mua tr tin trong thi hn chit khu. Thay i t l chit khu nh hng n tc thu tin i vi cc khon phi thu. Nhng t l chit khu s lm gim doanh thu rng, do , gim li nhun. Liu gim chi ph u t khon phi thu c b p thit hi do gim li nhun hay khng.

MH5 - M hnh Tng t l chit khu

MH6 - M hnh gim t l chit khu

Cn lu rng chnh sch tng t l chit khu hay bt k chnh sch bn chu no cng cn c xem xt thng xuyn xem c ph hp vi tnh hnh thc tin hay khng. Sau khi thc hin chnh sch gia tng t l chit khu, do tnh hnh thay i, nu tit kim chi ph khng b p cho li nhun gim, khi y cng ty cn thay i chnh sch chit khu. Nu cng ty mun xem xt c nn quyt nh gim t l chit khu li hay khng th tin hnh phn tch m hnh.

3. nh hng ca ri ro bn chu

Trong cc tnh hung phn tch trn y, chng ta u ngm gi nh rng khng c tn tht do n khng th thu hi. Tht ra chnh sch bn chu khng ch lin quan n tng hoc gim khon phi thu m cn lin quan n kh nng thu hi khon phi thu. Trong phn ny chng ta s phn tch xem ri ro bn chu nh hng nh th no qua xem xt m hnh sau y:

MH7 - M hnh ni lng chnh sch bn chu c xt n nh hng ca ri ro t bn chu

Trn y l mt s tnh hung gip gim c ti chnh c c s quyt nh chnh sch khon phi thu. Tuy nhin, do qun tr khon phi thu phi i mt vi nhiu tnh hung phc tp v kh m hnh ha nn nhn chung m hnh quyt nh trong qun l khon phi thu c th m t tm tt nh sau:

MHTQ - M hnh tng qut ra quyt nh qun tr khon phi thu

(Su tm t ti liu ca Chng trnh ging dy kinh t Fulbright)