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Kredit Politics

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Кредитная политика ООО «ХХХ».

1. Общие положения

Дебиторская задолженность является неотъемлемым элементом сбытовой деятельности любого предприятия. Разумное использование коммерческого кредита способствует росту продаж, увеличению доли рынка и, как следствие, положительно влияет на финансовые результаты компании. Основные задачи, решаемые при помощи коммерческой политики — создание оптимальных условий работы с клиентами и захват большей доли рынка. Данная кредитная политика регламентирует предоставление коммерческого кредита и порядок взыскания дебиторской задолженности. Кредитная политика позволяет максимально эффективно использовать дебиторскую задолженность как инструмент увеличения продаж. Цель данной кредитной политики – повышение эффективности инвестирования средств в дебиторскую задолженность, увеличение объема продаж (прибыли от продаж) и отдачи на вложенные средства. Задачи: оптимизировать размер дебиторской задолженности, сохраняя заданную ликвидность и финансовую устойчивость предприятия, без увеличения риска финансовых потерь. Управление дебиторской задолженностью является частью данной кредитной политики и направлено на расширение объема реализации продукции, заключается в оптимизации общего размера этой задолженности и обеспечении своевременной ее инкассации.

Задачами управления дебиторской задолженностью являются:

• ограничение приемлемого уровня дебиторской задолженности; • выбор условий продаж, обеспечивающих гарантированное поступление денежных средств; • определение скидок или надбавок для различных групп покупателей с точки зрения соблюдения ими платежной дисциплины; • ускорение востребования долга; • уменьшение бюджетных долгов; • оценка возможных издержек, связанных с дебиторской задолженностью, то есть упущенной выгоды от неиспользования средств, замороженных в дебиторской задолженности.

Управление кредитной политикой выражает общую стратегию развития компании. Кредитная политика пересматривается и утверждается Участниками ООО не менее чем один раз в год до 1 февраля соответствующего года для обеспечения ее соответствия текущей стратегии компании и экономической ситуации на рынке.

2. Условия коммерческого кредитования

Коммерческий кредит предоставляется покупателю с учетом его стоимости (ресурсы компании предоставляются в пользование на платной основе) и срочности (срок использования предоставленных денежных средств ограничен).
Стоимость коммерческого кредита. Цена коммерческого кредита формируется исходя из затрат, связанных с его предоставлением, стратегических целей компании и рыночных условий. Минимальная стоимость коммерческого кредита – 48% годовых.
Срок кредитования. Срок кредитования определяется с учетом предложения на рынке (предложения конкурентов) и с учетом оборачиваемости нашей кредиторской задолженности (средняя оборачиваемость дебиторской задолженности должна быть выше аналогичного показателя по кредиторской задолженности).
Размер дебиторской задолженности. Максимально допустимый размер дебиторской задолженности как в целом для компании, так и по каждому контрагенту (кредитный лимит) (см. Приложение 1), устанавливаются исходя из соображений рискованности и ликвидности.

3. Оценка кредитоспособности (надежности) покупателей
Оценка финансового состояния контрагента основывается на анализе финансовой (бухгалтерской) отчетности: анализ финансовых коэффициентов (ликвидности, платежеспособности, рентабельности, оборачиваемости и др.), отслеживание динамики основных показателей. Если отчетность компании значительно искажена и не отражает реального положения дел, либо непрозрачна или ее финансовая отчетность недоступна, то при оценке платежеспособности такой компании необходимо использовать отраслевые базы данных, содержащие информацию о компаниях-неплательщиках, или произвести оценку контрагента с помощью данных, предоставленных отделом продаж (см. таблицу), либо обратиться в специализированное агентство (запрос: информацию о кредитном рейтинге компании, рекомендуемом кредитном лимите, финансовой устойчивости, оптовых партнерах и т. д.).
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На основании заполненной таблицы (балльной оценки надежности контрагента) и с учетом экспертной оценки менеджерами контрагентов, последние распределяются в четыре группы по уровню надежности: o риска; o повышенного внимания; o надежных клиентов; o «золотых» клиентов.

Оценка надежности контрагентов производится на основании срока работы с клиентом, объема продаж клиенту и объема просроченной задолженности данного клиента на конец периода (см. таблицу). Отнесение контрагента к той или иной группе осуществляется на основе интегральной оценки, которая рассчитывается как произведение балльных оценок по всем трем показателям. К группе риска относятся предприятия с интегральным баллом от 1 до 4, к группе повышенного внимания — предприятия с 5—12 баллами, к надежным клиентам — с 12—27, к «золотым» — с 28—64. Экспертная оценка клиента включает: 1. Оценка кредитоспособности по следующим критериям: - объем хозяйственных операций с покупателями и стабильность их осуществления; - репутация покупателя в деловом мире; - платежеспособность покупателя; - результативность хозяйственной деятельности покупателя; - состояние конъюнктуры товарного рынка, на котором покупатель осуществляет свою операционную деятельность; - объем и состав чистых активов, которые могут составлять обеспечение кредита при неплатежеспособности покупателя и возбуждении дела о его банкротстве. 2. Экспертиза информационной базы, состоящей из сведений, предоставляемых непосредственно покупателем (их перечень дифференцируется в разрезе форм кредита); данных, формируемых из внутренних источников (если сделки с покупателем носят постоянный характер); информации, формируемой из внешних источников (коммерческого банка, обслуживающего покупателя; других его партнеров по сделкам и т.п.). Экспертиза полученной информации осуществляется путем логической ее проверки; в процессе ведения коммерческих переговоров с покупателями; путем непосредственного посещения клиента (по потребительскому кредиту) с целью проверки состояния его имущества и в других формах в соответствии с объемом кредитования.

Окончательное принятие решение об отнесении клиента к той или иной группе осуществляется с учетом балльной и экспертной оценок.

Дифференциация кредитных условий в соответствии с уровнем кредитоспособности покупателей, наряду с размером кредитного лимита, может осуществляться по таким параметрам как срок предоставления кредита; необходимость страхования кредита за счет покупателей; формы штрафных санкций и т.п

Альтернативой тщательному анализу платежеспособности клиента может стать предоставление обеспечения (банковской гарантии, высоконадежных векселей, залога, поручительства компаний с хорошей деловой репутацией).

4.Управление дебиторской задолженностью

Бухгалтер по учету дебиторов и кредиторов ежедневно регистрирует поступающие платежи, проверяет работу базы данных на предмет автоматического начисления штрафов и пеней. «Уведомление о нарушении срока оплаты и сумме начисляемых пеней» направляется менеджеру по продажам, финансовому менеджеру и бухгалтеру по электронной почте. Ежемесячно, в начале месяца, финансовый менеджер ранжирует клиентов по установленному алгоритму. При изменении статуса клиента (и соответственно условий отгрузки и оплаты) финансовый менеджер направляет менеджеру по продажам «Оповещение об изменении статуса клиента» и при необходимости — «Распоряжение о прекращении отгрузок данному клиенту». Затем менеджер по продажам уведомляет клиента об изменении условий в рамках договора, напоминает о необходимости оплаты, проводит с ним встречи и переговоры, предлагает схемы погашения долга (график погашения, взаимозачет, оплата векселем). Кроме того, необходимо составить акт сверки (в двух экземплярах). В случае неудачного завершения переговоров с клиентом юридический отдел на основании заявления менеджера по продажам направляет должнику письмо с просьбой вернуть задолженность (заказное с уведомлением) и претензию. Если выполнение этих процедур не приводит к погашению долга, финансовый директор принимает решение либо продать дебиторскую задолженность, либо заключить договоры цессии, факторинга или же обращается в суд. Юридическое сопровождение данного процесса обеспечивает юридический отдел.

Контроль за дебиторской задолженностью

Контроль за дебиторской задолженностью осуществляется финансовым менеджером. Он включает в себя анализ оборачиваемости ДЗ, формирование мер, формирование резерва для списания безвозвратных долгов, ранжирование дебиторской задолженности по срокам ее возникновения: до 30 дней, от 30 до 60 дней, от 60 до 90 дней, от 90 до 120 дней, более 120 дней.

Система скидок и штрафов Система начисления пеней и штрафов за нарушение сроков оплаты, установленных графиком погашения задолженности, предусмотрена в контракте ООО «ХХХ». Скидки предоставляются в зависимости от срока оплаты товара. (См. «Программа льгот и скидок за предоплату, оплату наличными и своевременное погашение дебиторской задолженности»).

5. Закрепление ответственности Ответственность сотрудников компании ООО «ХХХ» закреплена в регламенте управления дебиторской задолженностью (см. табл.). Табл. Регламент управления задолженностью в ООО «ХХХ»

|Этап управления дебиторской |Процедура |Ответственное лицо (подразделение) |
|задолженностью | | |
|Критический срок оплаты не наступил |Заключение договора |Менеджер по продажам |
| |Контроль отгрузки |Коммерческий директор |
| |Выставление счета |Финансовый менеджер |
| |Уведомления об отгрузке (номера вагонов, машин, даты, вес) | |
| |Уведомление о сумме и расчетных сроках погашения дебиторской| |
| |задолженности | |
| |За 2-3 дня до наступления критического срока оплаты - звонок| |
| |с напоминанием об окончании периода отсрочки, а при | |
| |необходимости - сверка сумм | |
|Просрочка до 7 дней |При неоплате в срок - звонок с выяснением причин, |Менеджер по продажам |
| |формирование графика платежей | |
| |Прекращение поставок (до оплаты) |Коммерческий директор |
| |Направление предупредительного письма о начислении штрафа |Финансовый менеджер |
|Просрочка от 7 до 30 дней |Начисление штрафа |Финансовый менеджер |
| |Предарбитражное предупреждение |Юридический отдел |
| |Ежедневные звонки с напоминанием |Менеджер по продажам |
| |Переговоры с ответственными лицами | |
|Просрочка от 30 до 60 дней |Командировка ответственного менеджера, принятие всех |Менеджер по продажам |
| |возможных мер по досудебному урегулированию | |
| |Официальная претензия (заказным письмом) |Юридический отдел |
|Просрочка более 60 дней |Подача иска в арбитражный суд |Юридический отдел |

6. Система мотивации персонала Для повышения эффективности системы мотивации, ориентированной на снижение объема просроченной дебиторской задолженности, каждый сотрудник должен быть заинтересован в достижении запланированного уровня дебиторской задолженности.

Схемы мотивации на заинтересованность персонала в поддержании дебиторской задолженности на установленном уровне приведены в «Положении о мотивации персонала» для каждого подразделения, имеющего отношение к данному вопросу.…...

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...the Qur’an and the teachings of the Sunnah, “they said that crimes would be reduced if they criminals have their hands cut off, and they claimed that this is God’s promise,” However, many people think it was too extreme? Therefore, in both of the cases of church protest and hudud law, it was obvious that race-based politics will cause religious extremism. Another downside of race based political parties is that such parties tend to result in racial tension. For example in 1987, when UMNO leaders provoked racial tension by the transfer of non-qualified administrators to Chinese primary schools. UMNO Youth organized a rally in Kuala Lumpur at which racist and seditious slogans were carried in banners which read: “MAY 13 HAS BEGUN”, “SOAK THE KERIS IN CHINESE BLOOD”. (10) UMNO leaders who were on stage to fan the flames of communalism included top Government leaders today. When people in power or influence play the racial and religious cards, their followers would naturally follow suit. For example, in the recent incident that happened at the Low Yat Plaza shopping mall. According to Gan Ping Sieu, who was a vice president of MCA, Malaysia’s racially-charged politics is the cause of the incident. From these photos, we can see how serious had the racial tension evolved. As long as race is used as a divisive platform, problems of racial discrimination will arise. Now that we’ve seen the pros and cons of race based political parties, how about the parties that are non-race based?......

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Politics

...It all starts in politics. It all starts in governing one’s self to govern from other person to a whole lot. Politics is just a simple noun. But it would not be simple if we turn it into a verb. Power, on the other hand, is the ability in order to influence, coerce or control. It is also a simple noun but not in verb. At this point in time, let us put those two words together. Political Power. The ability to govern by means of influencing or controlling. Political power can affect the lives of the people that are under that government. There are a lot of ways political power can improve the quality of life of the Filipino citizens. It may take a lot in us. Someone said that no great things happen without sacrifice. Choosing the right ruler may have the ability to treasure our resources. But how do we know if we chose the right leader? We may never know. But I believe that having political power has the ability to influence the nation to strive to be better. It has the ability to influence the nation to be a good model to them self. It has the ability to rule, to organize, and to make us as one. Having political power cannot fix the nation by itself but it needs the nation to cooperate. We too, the citizens need the power to control---it might not be the nation but---ourselves. Along the lines of what Pope Francis said, politics is the highest form of charity. In spite of the fact that we, the citizens, are the main source of the budget that the government has, they are......

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Politics

...The modern relationship between politics and religion can be described as “closer than ever”. Pope Francis recently spoke to congress in a joined House and Senate meeting while on his mission trip from the Vatican. This was Pope Francis first trip to The United States as Pope. The Pope spoke of issues that both the Republican political party and the Democratic political party have made their parties’ main issues and causes. However, hot topics of the republican base such as; abortion and same-sex marriage received scant mentions in the Pope's short address (Burke, 2015). Instead Pope Francis focused on immigration, the death penalty, racial injustice, the weapons trade, and poverty all items that the Democratic Party has stated as their cause or issue. With Pope Francis’s speech to lawmakers, he became the first pope to address a joint meeting of Congress which is a milestone in the journey of the Roman Catholic Church in the United States. “Not long ago, the prospect of the head of the Catholic Church addressing Congress would have been unthinkable. Catholics in politics were a source of suspicion and a subject of slander for generations. Today, the pendulum has swung. Nearly one in three members of the Congress that Francis addressed are Catholic” (Baker & Yardly, 2015). Another example of politics and religion that have joined forces is Kim Davis, the clerk of Rowan County, Kentucky. As the website, CNN.com states; “She stands at the crossroads of a controversy......

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Politics

...IT MSY NOT WORK IN POLITICS Cynthia Jones Timothy G. Smith US Government Pol 110 March 10, 2016 IT MAY NOT WORK IN POLITICS Member of Congress who has been charged with ethics violations. State ethics investigators have charged Lt. Gov. Ken Ard with 69 counts of spending campaign money for his personal use and 23 counts of failing to disclose campaign expenses. Ard, who took office in November, has been under scrutiny since taking office for thousands of dollars of purchases, including meals and hotel rooms – particularly those made post-election – listed on his campaign finance reports. In a news release, the State Ethics Commission said it found probable cause for the charges and likely will send out a hearing notice. As lieutenant governor, Ard fills a part-time position with little real power, presiding over the state Senate and overseeing the state’s Office on Aging. The lieutenant governor also becomes governor should the governor die or resign from office. ethics investigators have charged Lt. Gov. Ken Ard with 69 counts of spending campaign money for his......

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Politics

...analyzing these issues are realism and complex interdependence. Realism describes international politics as a struggle for power dominated by organized violence in an anarchic international system. Complex interdependence challenges the realist assumption while synthesizing elements of realism and liberalism. Complex interdependence rejects the realist notion of an anarchic international system, and instead works towards a system of cooperative security, instead of just a balance in power. To deal with the rising concerns in the Arctic, Canada and the United States will most likely resort to cooperation which will then bring forth compromises. This paper argues that the Canada and U.S. relationship in the Arctic is best described through complex interdependence as it is better portrayal of reality. Before the argument on these issues is further commenced, it is essential to have a reasonable understanding of realism and complex interdependence. Realism and complex interdependence are two opposing views in the study of international relations which are applied to global scenarios. Realism perceives the world as a place in which politics is continually characterized by active or potential conflict among states, with the use of force possible at any time. There are three assumptions integral to the realist vision: first, states as coherent units are the dominant actors in world politics; second, realists assume that force is a usable and effective instrument of......

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Politics

...SOC 300 Soldiers and Politics Week 9 Slide # Topic Narration 1 Introduction Welcome to week nine of Sociology three hundred. This week we are going to discuss Soldiers and Politics. In much of the Third World there has been military involvement in politics at the national level. Many prominent positions in government have been and continue to be held by military leaders. Throughout this course, we have noted that the developing world is diverse. Thus, the level of military involvement in the political arena of each nation is different. In many countries there is no clear dividing line between the armed forces and political activity. With the rise of democracy in many Third World countries in recent years, there has been a steady decline in military leadership at the government level. However, this is not to say that military leaders have completely stepped down from politics. In fact, countries such as Libya and Pakistan still have military rulers in the highest positions of government. In other countries the armed forces continue to exert considerable influence over civilian political leaders. Prior to the nineteen eighties military involvement in politics of the developing world was pervasive. It was considered by some to be a defining feature of political underdevelopment. And certainly it was a feature of extreme instability within nations. A study of fifty nine developing nations shows that between nineteen forty six and nineteen seventy,......

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