财务管理最佳实践之应收管理(英文版)(ppt 18页)

财务管理最佳实践之应收管理（英文版）内容提要：
Best Practice Features：
1、Aged debit balances should be reviewed by management on a regular basis and explanations sought as to why debts have failed to be recovered.
2、Overdue debit balances occur as a result a number of factors of sub-optimal performances within the sales department or within the credit control process or AR - info not recorded from bank quickly enough and therefore not processed quickly enough or timing of invoice issue. The root causes need to be addressed and rectified by altering the creditability status of the customer.
3、Automatic flagging and reporting of high risk accounts.
4、Materiality and time limits.
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