Some bosses who are financially unsound are even more helpless when paying the bill. They are full of bitterness and a drawer full of IOUs. The salesman who paid the bill disappeared, sent his little nephew to ask for the bill, asked for three peaches and steamed buns, and never came back. More accounts are forced to be released by themselves because of their greed and blind recklessness. Who can blame? An Industrial Co., Ltd., where the salesperson Li Qing is located, is a paint manufacturer in Henan Province. After several years' development, the enterprise has been developing and growing, with annual sales reaching more than 2 million. In the course of work, Li Qing has accumulated many clients, and with his communication skills, he is quite handy in his work. However, his biggest achilles heel is that he is good at distributing goods and not good at collecting money. Although the product sales are good, but the payment is not timely, the customer has already pressed several sales!
He has two big customers, and the products sold by these two companies account for almost 40% of the total sales. But every time they pay back the money, they always find various excuses to delay. On one occasion, one of them promised to give Li 80,000 yuan in sales this month. However, when he took the invoice to withdraw money, the other party told him: "The money can't be settled this month, and there is something wrong with the company's funds. Wait until next month. "
Despite Li Qing's efforts, the 80,000 yuan loan was fully owed for more than five months before it was recovered. At this time, this customer has already pressed a bigger sum of money. ...
From the above example, we can see that Li Qing, the salesman, usually only focuses on the delivery of goods, ignoring the payment, or there is no strict management and control. The arrears have really been collected. How can he achieve satisfactory results? Therefore, in order to make payment easier, we should always pay attention to it. It is very important to do a good job of internal control of payment from the beginning. However, we should also see that in many enterprises today, most of them have not yet established their due internal control system for payment. Even if an enterprise has established an internal control system for payment, few salespeople pay enough attention to it.
Then, for sales staff, how to carry out internal control of payment in order to lay a good foundation for future payment work and reduce trouble? In fact, the internal control of payment is to control and manage the sales payment from three aspects: before payment, during payment and after payment. The specific implementation method is as follows:
1 Prior control of payment
At present, many suppliers solve the problem of arrears through after-the-fact control, that is, they start to collect accounts receivable after being in arrears for a long time, resulting in the phenomenon of "clearing up first and then owing", which makes suppliers pay more attention to one thing and lose sight of another, the burden is getting heavier and heavier, the liquidity is getting tighter and tighter, and even they are in danger of bankruptcy.
According to statistics, the implementation of prior management (before delivery) can prevent 70% of the default risk; Implementing process management (from delivery to contract payment due) can avoid 35% default; Post-event management (after default) can recover 4 1% of the default loss; Implementing comprehensive control can reduce bad debts and bad debts by 80%.
It can be seen from the above statistics that most risks are caused by improper control before delivery. The risk control and management at this stage should be said to be relatively simple, with much lower cost and the best effect. The recovery work after the formation of arrears is much more complicated and the cost is staggering. Therefore, we should pay attention to prior management and control the risk of default in credit sales.
(1) Conduct credit investigation on retail customers in advance. In order to minimize the payment risk, it is necessary for salesmen to conduct credit investigation and credit rating evaluation on retail customers before selling on credit. Implementing credit evaluation for retail customers can eliminate those retail customers with poor credit on the one hand, and set a "credit limit" for retail customers on the other hand, thus ensuring the safe recovery of payment.
It is very necessary to conduct credit investigation and credit rating evaluation on retail customers before selling on credit, but most suppliers often ignore this link.
Because the collection, collation and analysis of retail customer information is not as urgent as the sales task, suppliers often do not have a comprehensive understanding of potential retail customers in advance. Once the business starts, it is too late to do in-depth understanding, so we can only make a transaction decision in a hurry based on some information, which also leaves hidden dangers of payment risk for the future. Now that the transaction has been done, we have not collected the information of retail customers specifically, and we have stopped supplementing and dynamically tracking the information of retail customers, and missed the opportunity to take remedial measures. Once it becomes a bad debt, we will regret it. Many suppliers have thus fallen into a vicious circle.
Only by fully understanding the financial situation, market network, sales ability, organization and management of retail customers and establishing a scientific and effective standard model and early warning mechanism for evaluating retail customers can we speed up the collection of accounts receivable from retail customers and effectively reduce the bad debt rate.
Before implementing the credit policy, we must conduct strict credit investigation and credit evaluation to distinguish which retail customers have good credit and which have poor credit. After analyzing and evaluating the credit status of retail customers, we can give retail customers credit accounts and account periods in a targeted manner to ensure the safety of suppliers' accounts receivable. Never give credit evaluation to retail customers because they are eager to sell on credit. When you start selling on credit, you will be lucky enough to hand over the products to them rashly, and then when you collect money, you are afraid of offending retail customers, resulting in more and more bad debts. In this way, the supplier ignores the credit investigation and credit evaluation of retail customers, and ultimately the supplier himself suffers.
It is very necessary to evaluate the credit of retail customers, because it can effectively stop a large number of possible bad debts in the bud and play a good role in prevention and warning. For the credit evaluation of retail customers, the content and degree of investigation are different because of the different nature and amount of transactions. The contents of the evaluation mainly include: the operating status of retail customers, the financial status of retail customers, the personal data of the person in charge, the credit rating of retail customers, and the formulation of corresponding policies. (2) Formulate policies to encourage retail customers to actively return goods. Suppliers should formulate policies to stimulate retail customers to actively return goods. The usual practice is to set a settlement date. Suppliers should formulate corresponding sales incentive policies to encourage retail customers to cooperate by means of purchase and sale, cash spot and so on. , and try to reduce credit sales. Reward or preferential sales policies can be given to retail customers with timely payment and good sales, and some concessions can be made in rebate or special concessions can be provided in after-sales service, thus stimulating the enthusiasm of retail customers for payment and speeding up the collection of payment. (3) Pay attention to credit selling skills and reduce the risk of payment. In the fierce market competition, selling on credit is inevitable. In order to reduce the payment risk, the following principles must be observed:
Suppliers must choose the object, amount and duration of credit sales according to their own credit policies, and unqualified retail customers are not allowed to sell on credit.
(2) Credit sales should have a strict examination and approval authority system, form a standardized management, avoid personal will in credit sales and casually relax the credit sales policy.
For example, some enterprises stipulate that sales staff only have a certain amount of credit sales, and the amount exceeding this amount must be decided by the superior or the company's accounts receivable management department, and the superior also has the total amount of credit sales to avoid blind credit sales.
(3) For new retail customers, the credit line should be small and the credit period should be short.
(4) Small batch installment settlement. It is safer to implement the form of small batch, multi-variety, preferential promotion and cash settlement than the credit sale with large batch, few varieties, high profit and monthly settlement, especially for small retail customers.
2. Process control of payment
(1) Establish a dynamic credit evaluation and account tracking management system. In order to ensure the effective recovery of suppliers' accounts receivable, it is necessary to establish a dynamic credit evaluation mechanism and account tracking management system for retail customers. This can not only ensure that suppliers can know the credit trend of each retail customer in time, identify high-value and high-credit retail customers, but also ensure that the implementation of suppliers' credit policies is more reasonable and effective, and also ensure that the loss rate of suppliers' bad debts is minimized, so that suppliers' business can be carried out smoothly and quickly.
The credit management of retail customers should adopt a dynamic management mode, that is, the credit status of retail customers should be re-evaluated regularly according to the previous cooperation situation. Not only when choosing new retail customers, but also the old retail customers who issued credit policies before should always pay attention, because the credit of retail customers is constantly changing.
If the credit status of retail customers is not dynamically evaluated and the sales policy is adjusted in time according to the evaluation results, retail customers may be dissatisfied because they have not adopted a loose policy for retail customers with rising credit, or it may be difficult to recover the payment for goods because they have not found the decline of retail customers' credit.
The credit evaluation of retail customers is a dynamic and long-term process, and account tracking analysis and aging analysis are important links. It is necessary to conduct monthly evaluation, quarterly inspection and annual inspection, do a good job in early warning of account risk management, tap well-funded and high-value retail customers, give preferential credit policies, eliminate retail customers with poor credit and low value, or give stricter account management. Only this kind of dynamic credit evaluation and account tracking for retail customers can ensure that the risk of supplier payment is minimized. (2) Establish a regular reconciliation system, and formulate a standardized and regular reconciliation system to prevent the financial gap between the two parties from snowballing, resulting in bad debts and bad debts. At the same time, a legally binding document should be formed after reconciliation, not a verbal commitment.
Establish a regular reconciliation system, the supplier sends a reconciliation letter to the retail customer every month, and the salesperson obtains the signature of the other financial department to ensure that the payment amount is correct. (3) Hold accounts receivable meetings on a regular basis. Suppliers should hold accounts receivable meetings regularly, print "business balance table" and "aging analysis table", analyze the specific situation of each retail customer and each payment, formulate different treatment plans, report them to the relevant leaders of finance and sales departments, formulate effective plans, and increase the collection of payment. (4) Pay close attention to the changes of retail customers and always pay attention to danger signals. Selling goods on credit requires regular management and service, and can't be "careless". Once the goods are sold on credit, we must pay close attention to the operation of retail customers, keep a high degree of vigilance against some bad signs, and don't ask questions before the credit period expires, otherwise it is likely to "draw water with a sieve."
Retail customers are in poor business conditions, and there are often some danger signals. In daily terminal visits, sales staff should take checking the operating conditions of retail customers as an important task. Because there are bound to be some signs before the risk of payment, we should closely observe and try to find these dangerous signals, which will have a warning effect on the safety of payment, and then take prompt action accordingly, which can effectively reduce the operational risks brought by retail customers.
(5) Effective collection In the process of selling products, salesmen will inevitably encounter the problem of terminal collection. The recovery of terminal payment is directly related to the realization of supplier's profit. However, many suppliers have poor payment, which leads to an increase in accounts receivable, a large number of bad debts and bad debts, resulting in difficulties in capital turnover.
(6) Sales personnel who assist retail customers to sell products should pay special attention to the sales of their products, because the sales situation determines whether the collection is smooth to a certain extent. For example, during this collection period, what is the sales volume, return volume and inventory of products, and whether they meet the collection conditions stipulated in the contract. It can be said that the actual sales of products is the most convincing basis for collecting money. For example, some shopping malls stipulate that payment can only be made after reaching a certain turnover.
Sometimes retail customers don't mean to default. At this time, the salesman can think of some flexible methods, such as understanding the business situation of retail customers, helping retail customers analyze the market, introducing corresponding promotion policies, and planning promotion plans. , which can often get good results.
Suppliers should also strengthen emotional ties with retail customers. For example, care about the operating conditions of retail customers and give necessary guidance to help retail customers carry out necessary training on schedule. Suppliers must make retail customers realize that the distribution of products can achieve "win-win", so they are willing to support and cooperate when returning goods.
3. Post-payment control
After the payment is collected, the sales staff should make corresponding settlement plans for those overdue funds according to the different situations of arrears, and review the whole internal control system to make appropriate adjustments and improvements.
(1) For the control of overdue payment, if the sales payment fails to be recovered within the specified time limit, the credit department, accounting department and sales department of the enterprise will jointly conduct an audit to determine whether it is a bad debt.
For overdue funds that have not caused bad debts, the financial department should issue a reminder letter in time, and the sales staff should call or call for a reminder. The credit department should evaluate the credit of enterprises that cause overdue payment, appropriately reduce the credit limit, term and cash discount policy of customers, and do a good job in supervision.
For overdue funds with bad debts, enterprises should investigate the causes of bad debts, clarify the relevant responsible persons and departments, and make corresponding penalties for the record. At the same time, the credit department should cancel the credit line of bad debt customers and cut off the transactions between them.
(2) Review of internal control system Every once in a while, enterprises should review and evaluate their own internal control system, supplement and improve the weak links, and ensure that they can perform the functions of internal control more effectively in future work.
The internal control system of enterprise sales collection can solve the problem of difficult collection of sales collection to a certain extent. In order to ensure the more effective implementation of this internal control, enterprises must deal with the relationship between the credit management department, the financial department and the sales department, so that they can cooperate with each other and form a joint force. What needs special attention is that enterprises should also implement measures in personnel training, cost control and other aspects to ensure the smooth implementation of internal control over sales and collection.
The internal control of collection is a high-tech work, which involves three stages: before collection, during collection and after collection. Only when the sales staff do a good job in each stage can the problem of payment recovery be minimized. Therefore, sales staff should pay attention to the internal control management of payment and regard it as the most important position in the sales process.