企业“赊销”时应注意什么

企业“赊销”时应注意什么 企业“赊销” 时应注意什 么 作者:张贵有 转贴自:本站原创 点击数:443 “赊销”做为企业抢占市场份额和提高经济效益的重要营销手段，日渐被人们认同。但是，“赊销”现象毕竟是“双刃剑”，运用得好可以扩大企业势力，提高经济效益，但如果运用得不好，特别是赊销时间过长，数额过大，赊之失控，还会直接影响企业正常的生产经营，甚至带来难以挽回的经营损失。因此，利用“赊销”这一营销手段时，切不可放任管理，一定要选择好赊销对象，把握住赊销时间与数量之“度”。具体应注意以下几点: 1、慎重地确定赊销对象。赊销对象的经济实力大小及诚信品德优劣，直接关系到事后账款的收回。所以企业在开展赊销业务时，一定要辨明拟赊对象的实力与诚信底数，谨慎地选择接收对象，切不可为抢占市场份额盲目发出商品。目前确认赊销者真实身份一般采取以下方法，一是通过工商行政管理部门咨询，掌握赊销对象的社会信用、Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 信誉及其他相关信息。如企业主体及分支机构名称、地址、企业负责人、业务经办人、企业工商登记号、注册资金、登记注册日期、税务登记证号码、主营业务收入及其占全部收入的比重、最近一年内社会信用情况等。二是通过银行了解拟赊对象的银行信用情况。如赊销对象的银行借款余额、还款情况，借款的占用形态，借款方式(如信用、抵押、质押等)。赊销者占用抵押贷款的，要详细记载抵押物的名称及抵押金额;占用担保贷款的，还要全面了解为其提供贷款担保的单位经营情况，预测该单位经济实力特别是承担连带偿债责任的能力等。三是通过查阅和会计资料了解赊销对象经营情况。如通过对资本、现金流量、主业收入、拖欠账款等数据及其增减变动情况的分析，了解赊销者的经济运行态势，掌握其经营管理能力，并预测出其实际偿债能力。 2、科学地确定赊销时间底线。确定赊销时间，不但关系到赊销商品或劳务的清收风险，而且还与企业生产经营活动的正常开展密切相关。在清收风险方面，由于账款催收有法定的诉讼时限，如果债权人在此期间没有实施催收行为，就会失去法定诉讼权利，就会产生一定的清收风险。《民法通则》规定，一般民事法律关系普遍适用的诉讼时效期间为2 年，所以债权单位在赊销业务中要牢牢地把握和有效地利用这一期间，科学地确定外赊时间底线。在维持生产经营活动方面，由于生产与销售之间存在互为依存、相辅相成的关系，所以赊销活动及其结果必须满足企业生产经营活动的需要，即赊销出去的商品或劳务收入必须在一定时间内到位。只有这样，企业的生产经营资Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 金才不会断流，赊销活动也才会长期维继。综合上述两个因素，确定企业的商品赊销时间，一般应首先考虑企业生产经营资金的周转需求，即赊销收入回笼时间要小于企业下一阶段一个生产经营周期的资金投入时间。这样既可以确保企业日常生产经营和推进企业扩大再生产的资金需求，又可以避免债务追讨及其诉讼过程的初始风险。 3、核定赊销商品限额。由于核定企业赊销商品限额也是基于生产经营资金正常周转和有效地防范外欠债务风险角度考虑的，所以赊销金额的核定必须在对生产经营资金科学匡算基础上进行。匡算中小企业生产经营的资金一般可采取如下方法:一是产成品法。在产品制造企业，由于产成品是其生产经营的主要成本要素，因而产成品的占有金额大体上表现为企业的生产经营成本金额，所以通过对产成品占有金额的测算、分析，便可以基本上匡算出企业一定时期内生产经营资金需求，然后再用估算的生产经营资金需求核定企业赊销商品的金额及时限。二是材料工时法。企业各车间、班组及有关部门当期领用原材料、半成品及生产中所消耗的工时，是其生产经营中资金投入的另一侧面，也可以此大体推算出企业一定时期内的生产经营资金需求和核定当期商品赊销金额。三是综合法。即通过对企业一定时期内主营业务、附营业务及经营管理等各方面的资金需求的综合分析、测算，以及对企业现金流量的评估，核定赊销商品限额。 4、做好赊销账务的日常管理。上述三项工作，是赊销业务的基础环节和前提条件，但是，从确保赊销账务如期或尽早收回出发，企业还必须对其进行有效地日常管理。具体须做如下工作:一是建立健Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 全赊销#管理#。首先在账务上，企业要指定专人具体负责赊销商品的明细管理，按赊销单位全称及经办人设立台账，详细、序时地记载赊销商品的数量和金额。同时，账务管理者还要密切关注每批商品的赊销时间，并勤于向企业负责人汇报，严禁超诉讼时效账款溜出账外。其次在部门牵制上，供销部门要与赊销账务管理部门及其人员保持沟通，经常勾对赊销单位及金额，发现问题及时解决。二是建立赊销责任制度。企业有必要明确赊销账务清收责任，如通过采取赊销与收账责任一体制或向企业赊销负责人、经办人下达清赊任务等措施，充分调动有关人员关注赊账和参与赊账清理的积极性与主动性。三是善用法律武器追讨赊销账务。对于到期不还的赊主，企业除了采取必要的常规手段继续追账之外，适时运用法律手段也是非常必要的。目前，管理机关、经济纠纷仲裁机关以及人民法院都是解决企业赊销债务纠纷的国家机关。此外，民用讨债公司运用法律的、舆论的、政策的和信誉的合法超常手段，也是企业清赊讨债的重要社会资源。 5、挽救和延续赊销账款的诉讼时效。赊销账款超诉讼时效，虽然面临清收风险，也要设法补救，万万不能轻言放弃。目前，挽救和延续外欠赊销账款诉讼时效的方法主要有以下几种:一是收集还款法。即指定赊销对象根据自身的资金情况制定还款计划并签字盖章。二是制定还款法。与还款计划法不同的是，协议法使债务人与债权人之间地位和关系拉近了。为使双方顺利达成还款协议，债权方经办人员应当放下架子，主动与债务人打交道，了解其困难与要求，为其提供相关服务。对于向生产经营正常的债务人清欠账款或延续账Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 款诉讼时限，还有必要向其推心置腹地倾诉作为债权人生产经营上的困境以及职工的苦衷，以寻求同情与理解，动摇其居款不还心理。在此基础上，再诚恳地与其协商还款事宜，进而实现清收外欠款或落实签订还款协议的目的。含有债务人签章和签署日期的还款协议，就是一份延续债权诉讼时效的证据。三是核对外欠账目法。核对账目是债务关系中比较平静和正常的行为。通过对账，一方面可以发现债务人相关账户记载问题，确保债权人与债务人双方数据勾稽吻合。另一方面还可以产生一份签署对账日期及债务人认账签章的对账证明，从而为延续债务诉讼时效取得了凭据。四是信函催欠法。对于跨市、跨省的外欠账款，很难象本地欠款那样随时催收，如果工作稍一疏忽，还极有可能错过诉讼时限，但是使用信函催欠法却往往收到与本地清欠相同的效果。信函催欠法，就是债权人通过向外地债务人发催收欠款信，并取得债务人认账复信，进而实现延续债权诉讼时效的方法。五是相关材料法。如通过保留发自债务人的挂号信、特快专递催款的信函邮资费等材料，证明债权人始终未间断欠款催收;通过保留去往债务人处催收欠款的车票、住宿费发票、信函和电报等材料，证明债权人一直行使催账权利。通过电话催欠，用电话录音形式证明债权人催收欠款未曾间断等等。 Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote