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Understanding the Role of the Accounts Payable Department

Accounts payable is the amount a company owes to its suppliers for goods or services acquired on open account terms.  Many accounts payable representatives are taught to handling incoming collection calls using the “Three Ds” --- Deny, Delay, Defer. One way to improve the outcome of a collection call is to ask a series of questions of your customer tells you that (a) they have no money (b) they have no payment forecast.  I believe that each of these questions is relevant in this situation:

  1. How serious is this problem?
  2. How long has it been since you have paid any of your creditors?
  3. How is this affecting your business?
  4. Are any creditors continuing to ship to you on open account terms?
  5. How many suppliers have changed your terms of sale to COD?
  6. Have any of your suppliers placed your account for collection?
  7. When you said you had no idea when you might be able to pay us, did you mean that literally?
  8. Have you tried to borrow the money you need from your bank?
  9. If so, what did the bank say?
  10. If not, what plans do you have to work you way out of this financial crisis?
  11. How long do you think this might take?
  12. What do you plan to do in the interim?
  13. Was there one event that caused the problem in the first place?  If so, what was it
  14. What do you see as your next step?
  15. What do you think is a reasonable response from us to this crisis?
  16. Are you considering filing for bankruptcy protection or going out of business? 

Throughout your discussion, be direct without being overbearing.  Your role and your goal at this point is to gather information.  Deciding on an appropriate response will come after you have gathered and digested relevant information.

© 2011.  Michael C. Dennis.  All Rights Reserved