毕博-管理咨询工具方法—DebtorManagementSystem-Chinese

模块：Module: 会计Accounts

流程：Process: 应收帐款Debtors

系统：System: 应收帐款管理系统

Debtor Management System

系统执行人：System Champion: 会计经理

Accounts Manager

目标：

Objectives:

➢确保拥有一个系统来有组织、有纪律地进行应收帐款管理。

To establish a system that utilises an organised and disciplined approach to debtor

management.

➢将坏帐的风险降到最小。

To minimise the risk of bad debts.

程序：

Procedure:

➢每个月会计部经理会打印和回顾过期的应收帐款。注明过期的帐款。

Each month the Accounts Manager prints and reviews the Aged Debtors. Overdue accounts are identified.

➢如果某帐款还有不到14天过期，打电话给该客户，并使用“货款回收电话标准用语1”。

If an account is less than 14 days overdue the customer is called and “Debt

Collection Script #1” is used.

➢如果某帐款的付款期已经地了14天，而且“货款回收电话标准用语1”已经使用过，打电话给客户，询问其是否付款，并使用“货款回收电话标准用语2”。

If the account is more than 14 days overdue and “Debt Collection Script #1” has already been used then call the customer and enquire if the payment the

customer is called and “Debt Collection Script#2” is used.

➢每打一个电话后，你应该给客户7天的时间付款（除非电话中达成了另外的时间表）。如果这次以后，客户仍未付款，你应该给他们：

After each of the calls you should allow a 7 day period for the customer to pay

(unless another timeframe was agreed upon during your call). If, after this time, the customer has still not paid you should send them:

➢“应收帐款催收信1”，

“Debt Collection Letter #1;” and then if necessary

➢然后如果必要，发出“应收帐款催收信2”。

“Debt Collection Letter #2.”

➢每份应收帐款催收信应该附有一份帐目的复印件。在过期应收帐款清单上记录客户的回复。

Each debt collection letter should have a copy of the account attached to it.

Customer responses should be recorded on the Aged Debtor Listing

➢如果你完成了该步骤，而客户仍拒绝付款，欠款的明细应该转给公司应收帐款催收服务商。

If you complete this process and the customer still refuses to pay, the details of

the debt should be forwarded to the business’ debt collection service provider.

主要业绩指标：

Key Performance Indicators:

1. 超过30天未付款的帐目的比例

% of accounts outstanding for greater then 30 days

2. 坏帐金额

Value of bad debts

3. 坏帐的比例

% of bad debts