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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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