MITIGATION RISK OF INABILITY TO COLLECT
RECEIVABLES
In the regular business process, is realistic to
expect that the collection of overdue receivables in certain cases can be delayed
or impossible, because the debtor's insolvency or illiquidity. Given the
realities of the market, while designing the company's business plans,
extremely is important to create realistic and well predicted amount of
receivables which can be a prospective problem for repaying. When planning the
amount of due which can potentially occur in so called ''collection inability
issue'', Company must bare in mind the historically results of unclaimed
receivables combined with the projected volume of business in planning period.
Such results, if they are placed on realistic expectations, can show the scale
of the potential damage for operations of the company.
The purpose of this text is to briefly present
the methodology and to decrease or to anticpate the risks of delayed payment or
inability to collect due payment in full.
If we take conducted manner of serbian companies
in field of default due receivables risks as one of basic bussiness premise, we can perceive conclusion that serbian
corporate awareness of the reduction of this type of risk is on very low level.
At this level of serbian private corporate sector development, it is pressumed that top management charged to lead
companies is at the high-quality level, which is far from the actual situation.
In truth, most of the company leaders its knowledge base on a self-management philosophy
of socialism, that see company as proprety wich owner is everyone and no one,
or at untaught managers whose main goal is servility to the company owners for
subsistence ignorance and incompetence. In the first case, it is a relic of
communism, in which is impossible to change the ''viewing angle and pattern of
conduct'', while in the second case, the managers are to some extent the side
effects of capitalism, which is in line with the capital in the serbian process
of privatization wich origin was not
investigated, and have bare desire to satisfy their primary needs and base
desire, with no idea how to make a change on better at professional field, proactive
personal quest of knowledge, as well as the management company improvement.
Such management does not recognize that at
market is a possibility with use of certain methods can be reduce the risk of
debt default, and with the professional and corporate responsible behavior of
top management in this segment, it is possible to make a comparative advantage
at the market. Given the business conditions that apply at this time in Serbia
and World, this can create a comparative advantage that can be crucial not only
for the growth of the company, but in the company existence in present market
circumstances. By reducing the production and decreasing of products selling
and services, it can be estimated that one of the keys to success in business
management is predictable and successful debt collection.
The successful decreasing methodology of risk
inability to collect receivables is symbiosis that require ''clean-cut'' information
about debtors and their businesses and the existence of skills and knowledge to
analyze the available data in top management. In view of the company's who are
creditors, it is necessary to actively monitor, analyze and take actions in
order to minimize or avoid the damage to the company, created by unrepayed
debts.
If this aspect of the business is placed on
quality formed ground, it is realistic to expect that the projected loss from
the beginning of this text is lower, and therefore the company's income is
higher, which in times of turbulent business environment can be the milestone
of the survival and company growth.
To be continued ...
UMANJENJE RIZIKA NEMOGUĆNOSTI NAPLATE POTRAŽIVANJA
U okviru redovnog poslovanja realno je očekivati
da naplata dospelih potraživanja u odredjenom broju slučajeva može biti
usporena ili nemoguća, iz razloga nesolventnosti i nelikvidnosti dužnika.
Imajući u vidu realnost tržišta, prilikom projektovanja poslovanja kompanije od
izuzetnog značaja je realno i kvalitetno projektovati iznos dospelog
potraživanja kod koga će se pojaviti problem prilikom naplate. Prilikom
projektovanja iznosa dospelog potraživanja kod koga će se potencijalno javiti
problem u naplati, uzima se u obzir istorijski gledani rezultati potraživanja
sa ovakvim karakteristikama koji se kombinuje sa projektovanim obimom
poslovanja. Ovako dobijen rezultat, ukoliko je postavljen na realnim
očekivanjima, može da prikaže obim potencijalne štete koja može da nastane u
poslovanju kompanije.
Svrha ovog teksta je da ukratko prikaže
metodologiju predupredjivanja i smanjenja nastanka rizika usporene naplate ili
nemogućnosti naplate dospelog potraživanja u celosti.
Ako kao jednu od osnovnih premisa uzmemo odnos sprskih
kompanija prema riziku nenaplativosti dospelih potraživanja, možemo doneti
zaključak da je korporativna svest rada na umanjenju ovog rizika na veoma
niskom nivou. Razvoj privatnog sektora u Srbiji, kao jednu od osnovnih premisa
podrazumeva da je menadžment koji vodi kompanije na visoko kvalitetnom nivou,
što je daleko od stvarnog stanja. Istini
za volju, većina lidera kompanija svoje znanje bazira ili na samoupravnoj
filozofiji upravljanja društvenim kapitalom koji je svačiji i ničiji, ili na
prinaučenim menadžerima kojima je glavni cilj servilnost prema poslodavcima
radi golog opstanka neznanja i nestručnosti. U prvom slučaju se radi o reliktu
komunizma kome je nemoguće promeniti ''ugao gledanja'' i obrazac ponašanja, dok
se u drugom slučaju radi o nuspojavi kapitalizma, koja je u privatizaciji pored
kapitala čije poreklo nije ni ispitivano na površinu izbacila i ljude koji sem
gole želje za zadovoljenjem svojih primarnih potreba nemaju ideju i želju kako
da u profesionalnom pogledu naprave promenu kako na ličnom polju osvajanja
znanja, tako i u okviru upravljanja kompanijom.
Ovakav menadžment ne uvidja da postoji mogućnost
da se primenom odredjenih metoda dodje do smanjivanja rizika nenaplativosti, i
da je stručnim i korporativno odgovornim ponašanjem u ovom segmentu, moguće
napraviti komparativnu prednost na tržištu. Obzirom na uslove poslovanja koji
važe u ovom trenutku, ovako stvorena komparativna prednost može biti presudna
ne samo za rast kompanije, već i na opstanak kompanije u datim okolnostima. Smanjivanjem
proizvodnje i plasmana proizvoda i usluga dolazi se do toga da je jedan od
ključeva uspeha u poslovanju redovna, uspešna i predvidiva naplata potraživanja.
Sama metodologija umanjenja rizika nemogućnosti
naplate potraživanja zahteva simbiozu podataka o dužnicima i njihovom
poslovanju uz postojanje veštine i znanja analiziranja dostupnih podataka. Gledano
sa aspekta kompanije koja je poverilac, potrebno je aktivno pratiti,
analizirati i preduzimati poteze radi umanjenja ili predupredjivanja nastanka
štete za kompaniju.
Ukoliko se ovaj aspekt poslovanja postavi na
kvalitetne osnove, realno se može očekivati da projektovana šteta sa početka
teksta bude manja, i samim time da prihod kompanije bude veći, što u vremenu
turbulentnog poslovnog okruženja može biti jezičak na vagi opstanka i rasta
kompanije.
Nastaviće se...
