QUN L KHON PHI THU

Account receivables management

Cp nht: 07/02/2017 V0

Ngun:
- Internet
 Thanh ton tr chm PHI THU PHI TR

Nh cung cp X

Nh cung cp Y

Nh cung cp Z
Khch hng B
Khch hng A

Khch hng C
1. Thanh ton tr chm trong kinh doanh l vic lun
din ra d mun hay khng, mi mt doanh nghip
va ng gc ngi mua v ngi bn do
va ng vai tr ch n v con n
2. Cc khon phi thu lun cha ng nhiu ri ro:
- Khng thu c n (mt hon ton)
- Khch hng chy l, tr hon vic thanh ton Kim sot bng cch:
- Khch hng thanh ton khng ng tin , gy 1. Thit lp chnh sch cng n, hn mc tn dng
nh hng xu n vic hoch nh dng tin (thi hn thanh ton, i tng p dng).
ca doanh nghip 2. Chnh sch bn hng (trong bao gm thm
3. y l vic khng th trnh c, do phi kim quyn v trch nhim lin quan n cng n).
sot & qun l mt cch hiu qu.
3. H thng bo co, theo di n phi thu: ngi
ph trch, t chc d liu, h thng bo co,
ngi lp bo co, ngi xem bo co v ch o
x l cc vn lin quan.

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 Thi hn thanh ton

Yu t xem xt cho khch hng:

1. Lch s thanh ton
2. Uy tn ngi ch, ban iu hnh
3. Bo lnh thanh ton (ca ngn hng)
4. Mc ch mua hng (sn xut, thng mi)
5. Chnh sch bn hng
6. Dng tin ca cng ty (thi hn tr nh
cung cp, vay ngn hn ngn hng, tin
vn ca cng ty)
7. Chnh sch ca i th
8.

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 Thi hn thanh ton THU THP V XC MINH THNG TIN KHCH HNG

1. Tham chiu ngn hng: s dng cc mi quan h vi cn b ngn hng tm hiu thng tin v khch hng (khch
hng cng s c quan h tn dng vi ngn hng d t hay nhiu), ngn hng khng th cung cp thng tin mt cch
chnh thng nhng nhng li ni mang tnh hm cng c thng tin quan trng v nng lc ti chnh, ban lnh o.
2. T cc i tc: cc i tc c quan h mua, bn, cung cp dch v vi khch hng cng l ngun thng tin ng gi
tham kho v nng lc, uy tn ca khch hng.
3. Thm ving khch hng: thm c s vt cht, nh xng, kho bi, nh gi trnh qun l, iu hnh v tnh hnh
kinh doanh ca khch hng.
4. Bo co ti chnh: Nu khch hng l cng ty nim yt hoc cng ty i chng th BCTC c th truy cp d dng, da
vo c th phn tch, nh gi tnh hnh kinh doanh, nng lc ti chnh, trin vng ca khch.
5. Thng tin t cc knh khc: v d thng tin lin quan n cng ty, ban iu hnh ca khch hng
a. Cc v kin, tranh chp php l vi c nhn, t chc hoc c quan nh nc
b. N thu, n bo him x hi
c. Cc bn phn tch v cng ty hoc ngnh ngh kinh doanh ca khch hng
d. Ph sn, tranh chp php l ca khch hng/nh cung cp quan trng ca khch hng
e. Xp hng tn dng t cc cng ty cung cp dch v xp hng tn dng
f.

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 Hn mc tn dng

c bit lu :
1. Phi xem xt thi hn thanh ton v hn mc tn
dng l 2 vn tch bch nhau, tc ti hn thanh
ton th phi tr tin d hn mc cha dng ht.
2. im 1 ni trn c v hin nhin nhng trong thc
t p dng c cng ty vn chp nhn cho khch
Da trn kt qu ca cc tiu ch nh gi khi hng cha s dng ht hn mc th cha tr tin
xem xt thi hn thanh ton, nng lc ti chnh cng c, dn n vic khch hng li dng im
ca cng ty kt hp vi doanh s mua, tn sut ny chim dng vn, mua gn n hn mc ti
mua, thi quen mua hng, mt s khch hng s a ri khng mua na, khng tr n v i mua ch
c cp hn mc tn dng, tc l s tin n ti khc.
a ca mt khch hng. 3. D c v ng ngn nhng vic nh ng 2 khi
V d: thi hn thanh ton cho khch hng A l nim ny vn xy ra do p lc bn hng (bn hng
30 ngy k t ngy ha n, vi hn mc n ti bng mi gi) Ri ro cc k cao, nhiu bi hc v
a vo mi thi im l 10 t. thit hi xy ra trong thc t.

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 Hn mc tn dng Sau khi nh gi, cht c hn mc v thi hn thanh ton

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 Kim sot phi thu

Khon phi thu phi c kim sot cht ch, d cng ty c phn
mm hay theo di bng th cng bng excel cng cn phi c
thc hin theo ng quy trnh:
1. Phng Bn hng (sales) l n v chu trch nhim i vi khon
phi thu, n c thu hi n (k ton khng lm vic ny).
2. Thit lp c ch kim sot hn mc tn dng (vt hn mc
khng cho xut hng). Cn b qun l tng cp c phn
quyn ph duyt mt mc vt nht nh (quy nh r trong
bng phn quyn) v phi chu trch nhim v phn vt ny.
3. Cc thng tin v biu mu kim sot c thit lp n gin,
c cp nht gn nh lp tc (real time), nu c tr th Cc bo co thng dng:
khng qu 1 ngy (d l phn mm hay excel). Cc bo co theo
di cng n phi c cc cp qun l xem xt nh k, t nht 1 1. Bo co n sp ti hn
tun/ln. 2. Bo co tui n
4. Kim sot cht s trnh tnh trng Sales y hng gi i l 3. Bo co n qu hn
t doanh s (treo n phi thu) nhm c tin thng v sau
ngh vic li hu qu cho cng ty gii quyt.
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 Theo di n phi thu

THEO DI CNG N NHC NH TRC GIY NGH THANH TON

Theo di cht ch cc khon Khi gn n hn thanh ton, Ngoi vic nhc nh trc,
phi thu da trn thi hn nhn vin theo di cng n vi cc khon n ln doanh
thanh ton v: hoc nhn vin kinh doanh nghip thng pht hnh
- Cc khon n sp ti hn kho lo nhc nh khch giy ngh thanh ton v
hng v cc ha n sp gi chnh thc ti khch
- Cc khon n ti hn
n hn thanh ton hng, tc dng:
- Cc khon n qu hn
- Nhc nh vic thanh
ton
- Mt hnh thc xc nhn
cng n (nu thy khng
ng h s phn ng)

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 Bo co kim sot

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 Xc nhn cng n

Phi thu So Phi tr

(Bn bn) snh (Bn mua)

C th p dng nguyn tc 20/80

v gi tr cc khon phi thu (khi
khng th i chiu ht 100%)
Mc ch ca bin bn xc nhn cng n: Tn sut ngh:
1. i chiu s liu (s ha n, s tin, ngy tr) 2 bn ghi nhn c 1. Cng ty ln: hng thng
khp hay khng, rt nhiu trng hp khng khp (bn mua ni tr
2. Cng ty va: hng qu
ri, bn bn ni cha tr, cn tr cng n 3 hoc nhiu bn)
3. Cng ty nh: 6 thng/ln
2. L xc nhn mang tnh php l, l bng chng trc ta Cn s
xc nhn ca ngi c thm quyn bn n, v ng du trn nu l 4. Tt c cc cng ty: cht s v xc nhn
php nhn. vo ngy 31/12 hng nm

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 Cnh bo la o

Khch hng A

Khch hng B

Nh sn xut Khch hng C

i l/C

c im nhn dng
1. i l/c trc tip iu phi thanh ton, chuyn tin cho nh sn xut.
2. Dng tin ca khch hng ny thanh ton cho khch hng khc (c Khch hng D
khch lun tr trc, c khch n rt lu nhng khng tr).
3. i l/c c uy tn lm vic nhiu nm, c hn mc tn dng nhng
hu nh khng c mua bn trc tip (hoc rt t).
4. Cc khch hng ca i l/c khng xc nhn cng n.
Khch hng E

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 Cnh bo la o

Cch thc la o ny rt tinh vi:

1. Xy dng uy tn qua mt thi gian rt lu di trong giao dch vi nh sn xut.
2. C hn mc tn dng d khng s dng trc tip m thng qua vic cho khch hng ca
i l/c c thiu.
3. Khch hng ca i l hu nh khng bao gi xc nhn cng n, l do l nhiu ngi ch
ly ha n hp thc ha u vo, khng thc s mua hng. Vic thanh ton tin theo s
ch nh ca i l/c.
4. Nh sn xut khng c php tip xc vi khch hng (thm ch khng bit khch hng).
5. Vic qun l cng n, kim sot dng tin vi cc khch hng ca i l hon ton khng
kim sot c (i l ly tin ca khch hng ny thanh ton cho khch hng khc).
6. i l/c c th t mua hng v bn di gi mua, nhm mc ch ly tin xoay (ly
ch ny tr ch kia) Lm ri lon th trng.

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 HNG DN THC T

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 V d k hiu: 1/10,n/30
Chit khu thanh ton - Thi hn thanh ton 30 ngy
- Thanh ton trong vng 10 ngy u, k t ngy ha n c gim 1%

Lu : chnh sch chit

Thi hn thanh ton (v d 30 ngy) khu phi c vn bn
ca cng ty quy nh r
Thi hn hng chit khu rng, nu khng chi ph
(V d 10 ngy) ny s khng c
Thu cng nhn

0 10 30 ngy

Mc ch: Li sut nm V d
1. Khuyn khch khch hng 1. Bn hng ngy 01/02/2016 iu kin thanh
thanh ton sm 1. 1% cho 20 ngy tng ton 1/10,n30, tr gi 10 triu ng. Nu
2. T l chit khu c tnh ng li sut nm l bao khch thanh ton trong vng 10 ngy:
trn c s so snh vi li nhiu ?
2. S tin ha n: 10,000,000
sut ngn hng, nhng phi 2. Li sut nm = (1%/20) x 360
3. Chit khu 1%: 10,000,000 x 1% = 100,000
hp dn khuyn khch = 18%/nm
khch hng 4. S tin khch thanh ton: 9,900,000

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 T chc d liu

D cng ty c s dng
phn mm hay ch s
dng excel th t chc
d liu dng nh th
ny s rt n gin
trong vic theo di
khon phi thu vi cc
tiu ch:
- Ngy ti hn
- Ngy qu hn
Mc ch l kim
sot dng tin vo cng
nh cc ri ro v n qu
hn bng cng c n
gi m hiu qu ca
Excel, l Pivot Table

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 T chc d liu

Bc 1:
a. Quyt chn bng d liu
b. Chn Tab Insert
c. Click vo PivotTable

PivotTable l mt
k thut x l s
liu n gin
nhng rt mnh
m, nn nm bt
cch s dng

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 T chc d liu

Bc 2:
a. Chn mt s tiu
ch cn trnh by
b. Chn 0-0, click
chut phi, chn
group

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 T chc d liu

Bc 3:
a. Chn khong cch
gia cc nhm nh
minh ho (30 ngy)
b. Click ok

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 T chc d liu

Bc 4:
a. Format li bng, c
s liu nh hnh
b. V d cc khon
cha qu hn l
9.5 t
c. V d: cc khon
qu hn t 1 n
30 ngy l 7.2 t

Xem Video trn youtube (rt nhiu)

https://www.youtube.com/watch?v=FvrNRKy5UAQ

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 T chc d liu

Dng PivotTable
xem chi tit cho
tng khch hng,
cho tng ho n

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 T chc d liu
C th v th t d liu PivotTable cp nht t ng

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 Bo co thc t

V d 1 bo co thc t
in ra t phn mm ERP
(Microsoft Dynamic AX)

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 Bo co thc t

V d 1 bo co thc t
in ra t phn mm ERP
(Microsoft Dynamic AX)

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 Bin bn i chiu cng n thc t
V d 1 bin bn thc t
in ra t phn mm ERP
(Microsoft Dynamic AX)

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