即使是非常小企業也可以决定向其客戶提供信貸。更大的中小企業向客戶提供信貸，作為開展業務的一種作法。提供信貸是當今企業的一項重大投資。授予信貸實際上是對客戶進行投資的做法。首先，你必須决定哪些客戶值得你投資。
並非所有的小企業都給予信貸。相反，他們所有的銷售都是以現金為基礎的。在許多情况下，這會讓他們付出銷售和客戶的代價，因為不管你喜不喜歡，我們生活在一個信用驅動的社會中。如果一個買方企業需要向一家公司下一個更大的訂單，那麼在這種情況下，該買方企業可能沒有足够的資金來支付全部訂單。除非你的供應商提供信貸，否則這批訂單將轉到另一家公司。小企業面臨著權衡。他們必須平衡信貸成本與新增銷售的收益。
大多數小企業都有兩種類型的客戶。他們有B2B客戶或貿易信貸客戶。貿易信貸只是把信貸延伸到其他公司。小企業也有B2C客戶或消費信貸客戶。
什麼構成了公司的信貸政策？
如果一家公司進行成本/效益分析，並做出向客戶提供信貸的非常重要的决定，那麼它必須建立信貸和收款程政策。良好的信貸政策通常有三個部分：
銷售條款：信貸客戶的銷售條款說明公司將如何銷售其產品或服務。這家公司是需要現金出售，還是要擴大信貸？這個決定是通過信用分析和决定誰應該被授予信用的過程做出的。
- 如果企業决定向客戶提供信貸，則必須製定條款。這些條款將包括信用期和您决定向客戶提供的任何折扣以及折扣期。
- 銷售條款如下：2/10，淨價30。這意味著如果客戶在10天內付款，你可以給他們2%的折扣。如果他們不接受折扣，他們的帳單將在30天內到期。
信用分析：在確定信用政策時，公司决定如何向消費者和企業客戶提供信貸。他們使用許多方法來完成這項工作，包括信用評估、信用評分、和信用報告。
收款政策：如果公司决定向其客戶提供信貸，則需要製定收款政策，用於監控其信貸帳戶。大多數公司使用兩種方法。他們使用平均收款期和應收賬款帳齡表
- 平均收款期：將讓企業主知道平均需要多少天來收取信用帳款。企業主可以將對這個客戶的平均收款期和其他企業客戶非與其所在行業的其他公司和其他年份的平均收款期進行比較。平均收款期為企業所有者提供了大量的數據。如果平均收款期在上升，那麼企業主應該對其信用帳戶採取更積極的收款行動。
- 應收賬款賬齡分析表也是一種有價值的工具。你可以一目了然地看到你的信用帳戶中有多少是逾期的，有多少是拖欠到了不能收回的地步。在老齡化計畫和平均收款期之間，企業主更容易關注信貸帳戶，並在問題發生之前解决可能影響公司“欺詐流”的任何問題。
Manage Credit and Accounts Receivable
Even very small businesses can decide to provide credit to their customers. Larger SMEs provide credit to customers as a way of doing business. Providing credit is a major investment in today's enterprises. Granting credit is actually the practice of investing in customers. First, you have to decide which customers are worth your investment.
Not all small businesses give credit. Instead, all their sales are cash-based. In many cases, this will cost them sales and customers, because whether you like it or not, we live in a credit-driven society. If a buyer's business needs to place a larger order with a company, then in this case, the buyer's business may not have enough funds to pay for all the orders. Unless your supplier provides credit, the order will be transferred to another company. Small businesses face trade-offs. They have to balance the cost of credit with the benefits of new sales.
Most small businesses have two types of customers. They have B2B customers or trade credit customers. Trade credit only extends credit to other companies. Small businesses also have B2C customers or consumer credit customers.
What constitutes the company's credit policy?
If a company carries out cost/benefit analysis and makes a very important decision to provide credit to its customers, it must establish a credit and collection policy. Good credit policies usually have three parts:
Sales Terms: The terms of sale of a credit customer indicate how the company will sell its products or services. Does the company need to sell in cash or expand credit? This decision is made through the process of credit analysis and the determination of who should be granted credit.
- If an enterprise decides to provide credit to its customers, it must make provisions. These terms will include the credit period and any discount you decide to offer to your customers as well as the discount period.
- The terms of sale are as follows: 2/10, net price 30. This means that if customers pay within 10 days, you can give them a 2% discount. If they don't accept the discount, their bill will expire in 30 days.
Credit Analysis: In determining credit policies, companies decide how to provide credit to consumers and business customers. They use many methods to accomplish this task, including credit evaluation, credit scoring, and credit reporting.
Collection Policy: If a company decides to provide credit to its customers, it needs to develop a collection policy for monitoring its credit account. Most companies use two methods. They use the average payable period and the age table of accounts receivable.
- Average Collection Period will let business owners know how many days it takes to collect credit accounts on average. Business owners can compare the average payback period for this customer with that for other business customers who are not in their industry and for other years. The average collection period provides a large amount of data for business owners. If the average collection period is rising, then business owners should take more active action to collect money from their credit accounts.
- Age Analysis of Accounts Receivable is also a valuable tool. You can see at a glance how many of your credit accounts are overdue and how many are in arrears that cannot be recovered. Between the ageing plan and the average payback period, business owners are more likely to focus on credit accounts and address any issues that may affect the company's "fraud flow" before problems occur.
