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Written Credit Policy Manual

Before credit analysis can begin, it is essential for the creditor company to define its credit policies.  The advantages of creating a formal, well-written credit policy manual include all of the following:

  • The policy can be used as a training tool.
  • It can be a reference guide for members of the credit department, and can be referenced in discussions with employees outside of the department such as salespeople.
  • A credit policy will provide guidance about what is required to consider an applicant for credit terms.  It will also explain how frequently the active account will be reviewe once it has been established.
  • When credit policies are written and everyone is expected to follow them, when variances or deviations occur it is both necessary and appropriate to ask the employee that disregarded a formal, written policy to explain why he or she did so.
  • Although not the primary purpose for a written credit policy, having a formal policy makes it must easier to discipline employees who violate established rules and procedures.
  • Written policies help ensure consistency.  Therefore, written poliicies reduce the chance of costly errors being made.
  • A written policy helps during transitions when key employees leave.  It ensures that the yet tools, techniques, ideas and practices do not leave when the employee leaves the position.
  • A written policy will almost always describe how and when exceptions to policies can be made.
  • A formal policy will describe credit granting authority, and explain who has the authority to make exceotions, approve credits or returns, or compromise with debtors.
  • A written policy manual will decribe how specific tasks are to be performed, and why they are performed.

A company’s credit policy is influenced by a number of factors, including:

  • The company’s strategic goals,
  • Its market share goals,
  • Its profit margin,
  • The impact of any new product launches,
  • The company’s overall competitive positions, and its current market share,
  • Its bad debt reserves,
  • The goals established for the credit department,
  • The policies written for the credit department,
  • Management’s sensitivity to credit risk and loss,
  • The credit department’s goals.

© 2011.  Michael C. Dennis.  All Rights Reserved.  Michael is the author of "Credit and Collection Handbook."