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Debtor management

by Malcolm Anderson

01 May 2000

One year after The Late Payment of Commercial Debts (Interest) Act 1998 was passed， market information specialists， Experian， recently reported that British companies are now taking two days longer to settle their bills with suppliers than before the legislation was introduced. The average time taken to pay for credit purchases by British companies is now 74 days. Although the 1998 legislation enables companies employing fewer than 50 staff to levy an 8% interest charge above the base rate on late-paying larger clients， few have done so in fear of alienating the enterprises on whom they frequently so heavily rely. The study also found that most large businesses now insist on a 60-day payment period. Reliant upon cash from trade debtors to pay suppliers， wages and other costs， the failure to receive the amounts owing from credit customers on the due dates creates enormous problems for businesses in paying their own way. This article reviews the major considerations at each stage of the credit management process and concludes with an illustration of how factoring can benefit companies suffering from late-paying customers

Assessing the credit worthiness of customers

Before extending credit to a customer， a supplier should analyse the five Cs of credit worthiness， which will provoke a series of questions. These are：

· Capacity ? will the customer be able to pay the amount agreed within the allowable credit period? What is their past payment record? How large is the customer's busiCapital ? what is the financial health of the customer? Is it a liquid and profitable concern， able to make payments on time?

· Character ? do the customers? management appear to be committed to prompt payment? Are they of high integrity? What are their personalities like?

· Collateral ? what is the scope for including appropriate security in return for extending credit to the customer?

· Conditions ? what are the prevailing economic conditions? How are these likely to impact on the customer?s ability to pay promptly?

Whilst the materiality of the amount will dictate the degree of analysis involved， the major sources of information available to companies in assessing customers? credit worthiness are：

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