MindMap Gallery Accounts receivable management
This is a mind map about the downstream business and financial management system of accounts receivable management, and its main contents include: process control, pre-management, in-process management, and post-management.
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Accounts receivable management
Process control
Pre-management
Credit management
Credit Policy
Credit content: 1 credit period, 2 credit amount, 3 collection method, 4 receivable limit
Basic principles of credit: template standardization, customer situation differentiation, and bookkeeping quota accuracy
Reference elements: sales, collection period, receivable status, business focus, risk size, etc.
Credit re-evaluation
Evaluation content: 1 Evaluation cycle: Quarterly evaluation 2 Evaluation method: refer to the credit training documents and combine business historical data.
Guarantee Measures
Guarantee form: sign a guarantee agreement and agree on the terms of guarantee
Sign an annual purchase and sales contract
Research and verification: Through Qichacha software, or on-site visits.
Contract Management
Contract template
Our version: Sign annual sales contracts according to the unified release template according to the group, which meets the company's control requirements
Non-our version: It requires approval by relevant legal and financial leaders
Agreement content
Sign the corresponding content according to the content of the contract release template, and no blank space can be left.
Reconciliation Management
Standard requirements for sending letters for reconciliation
The scope of the reply letter of reconciliation letter is consistent with the scope of the reconciliation plan. The reconciliation letter is authentic and valid and has legal effect. The requirements for the eligibility of the reconciliation letter must comply with the group's document management standards.
Guarantee Measures
Implement the "Regulations on Reconciliation Management" issued by the Group and the Company formulated the "Regulations on Accounts Receivable Management"
Settlement Management
Settlement operation requirements
All operating steps shall be subject to the group's downstream business and financial training documents and meet the downstream settlement control requirements.
Refund Requirements
Differentiate between normal refund and abnormal refund process, and control it according to the refund approval node process
Downstream discount management
Discount management requirements
Whether the agreement is true, whether the terms are clear, and whether it has legal effect.
In-process management
Credit management
Grade management
Approval management authority grading table: Set up corresponding personnel approval according to each review link
Notification Management
Report the list of overdue customers regularly and at a fixed time every week to strengthen business awareness of customers' risks
Risk Analysis
Check whether the customer has a case dispute through the platform and inform the customer to submit a list of breach of trust every month.
Contract Management
Review requirements
Implement according to the key points of contract review
Reconciliation Management
Recycling letter verification requirements
Recycling letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of letter of
Settlement Management
Review of settlement and payment refund process
The necessary compliance procedures for downstream special drug settlement, accounting adjustments must be signed by leaders, and refund matters comply with the corresponding procedures.
Downstream discount management
Discount review redemption requirements
1: Whether the downstream discount agreement entry and attachment information are consistent with the auxiliary system; 2. Whether to review, sign and approve according to the downstream discount related procedures.
Post-management
Credit management
Carry out a questioning mechanism
A monthly inquiry meeting is held, and the heads of various business sectors are invited to question and follow up on-site special problems to solve the deadline, and the processing results are implemented.
Contract Management
Carry out random inspection mechanism
Random inspection of downstream customers' credit information or risk warnings (contract, guarantee)
Reconciliation Management
Carry out random inspection mechanism
Each company has entered a reconciliation letter in a regular and fixed monthly draw area to check whether it meets the standards and check whether the stamp of the reconciliation letter is true and valid.
Settlement Management
Carry out settlement spot check mechanism
Random check whether the attachments for the regional company's collection of payment files are complete, whether the filing is filed, whether the signature of the arrears voucher is clear, and whether the abnormal refund process has been approved.
Downstream discount management
Carry out random inspection discount mechanism
Random check whether regional companies review according to the corresponding procedures and whether the data entered is accurate
Downstream business and financial management system