WELCOME [ Log In · Register ]        SITE [ Search · Page Index · Recent Changes ]    RSS

Credit Role/Strategy

The credit department is involved in the quote to cash process, meaning the process from order approval to the cash collection. The cycle involves the important task of information collection, credit analysis, collections and cash application, and deduction resolution. All of these elements have both financial and strategic implications in the business process.

Collection of Information

The collection of information enhances the quality of financial analysis. That same information also has strategic implications; it can strengthen a company's understanding of its customer base and lead to expanding that base. The credit department is, in effect, an information warehouse within any company. The information collected by a credit department can be used by a purchasing department to screen vendors or by the marketing department to help find new customers.

Credit Analysis

Credit analysis provides financial protection by determining whether the customer has the ability to pay the debt.  Depending on a company's strategic goals, becomes an important factor in the sales decision.

Collection

While the credit department is responsible for the enforcement of payment terms, credit terms are a part of a company's strategic business plan. Whether credit terms are restrictive or liberal will have a direct impact on a company's strategic business plan as well as on the credit process. Cash forecasting is a natural transition for the credit department.

Cash Application

The financial impact of cash application is related to the timing of cash flow and the cost of carrying a receivable. The strategic implication of cost of carrying receivables is related to a company's financial strength and its need for cash flow.

Deduction Resolution

The financial implication of the cost of carrying unresolved deductions or customer disputes impacts a company's operating costs. Deduction resolution has very critical strategic implications because it is directly related to customer satisfaction, which in turn, impacts sales.

Edited by Michael C. Dennis, author of "1001 Collection Tools and Tips."