Through the process of the analysis in Chapter 2, we see improving working capital efficiency at the company are essential, it has important significance in accelerating the rotation of capital, ensure working capital sources satisfying business needs, save the stagnant of wages in production and save thong , increase sales, reduce costs, thereby contributing to increased profits. Although the company has been trying to manage the short term receivables, however still fluctuating not stable. The lýtốt short-term receivables management will help companies avoid squatter situation, besides recovery of revenues on time will help to raise working capital. So to recover the account on time as well as shorten the period the average money income, the company may apply as follows:-Take out the preferential policy as well as discount payments to encourage delinquent client.-Debt management organization in detail each customer object.-Review of overdue debts and recovery plan soon to avoid the situation arises the debt provision.-Reviews the financial capacity of the client, at the same time giving the appropriate provisions (deadlines, balance ...) with each customer to ensure the ability to recover in time.The assessment and classification of the client will help the company make good management of the accounts receivable and will have the proper incentives policies for each object. To be able to reduce the accounts receivable, companies can adopt some measures as: when it signed a contract with customers, the company should put in some bound in payment terms or some incentives if paid customer soon. So just help customers early payment just to attract customers. A good credit policy will assess the level of quality, as well as the impact to revenue. Credit policy including factors such as: standard seller, sales period, the time limit for the discount, the rate of discount ... The lower the sale subject to standard or extended the deadline to sell good or increased the rate of discount can make sales and profits rise, taking the receivables with the expenses of accompanying receivables also increased and the risk incurred debt provision. So, when the company decided to change an element would also need to consider, between profit that the company can be obtained with the level of risk due to increased debt can't recover that business must face to be able to give appropriate credit policy. Companies can apply credit policy as follows:-Seller: the seasonal sales of seasonal fluctuations company, so the company can apply the discount. With the seasonal discount policy the company could persuade customers to buy more soon, save storage costs, and increase relationships with customers.-The time limit for sale of bear: companies should extend payments for those familiar customer or reputable.-Sales policy contributes by month or quarter.
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