What are the countermeasures of accounts receivable management in property management enterprises?

1. Accounts receivable countermeasures based on external factors

① Analyze the reasons for the owners' arrears, and implement different credit lines according to the reputation of different businesses.

(2) strengthen communication with the owners, put yourself in their shoes, communicate with the owners attentively, help them solve problems, and further gain the owners' recognition of enterprise services.

③ Strengthen the daily management of accounts receivable reconciliation and collection, and obtain the written confirmation of accounts receivable from the owner.

According to the provisions of relevant laws and regulations, property management companies may not take measures such as water and electricity cuts to collect debts. Considering the particularity of the property management industry, enterprises often promote the recovery of accounts receivable by improving the quality of property management services and strengthening effective communication. If you collect money through legal proceedings, it will be time-consuming and laborious, and it will also cause some unnecessary troubles. Therefore, litigation is a reserved means for property management companies to collect arrears. The requirements for providing proof materials and limitation of action are strict, so the property management company should do a good job in collecting the corresponding data for daily collection and reconciliation, and pay attention to the limitation of action.

2, based on internal factors to produce accounts receivable countermeasures.

To strengthen the internal management of accounts receivable, we should pay attention to the following matters:

① Strengthen internal management according to the principle of separation of incompatible posts.

The establishment of job responsibilities needs to be set according to the key points of the process. The internal management process of collection and payment is generally "meter reading-recheck-making charge ledger-issuing payment notice-charging". According to the principle of separation of incompatible duties, the operators in these links should be people in different positions, the meter reader and the checker should be separated, the person who makes the charge ledger should be separated from the charge, and the relevant personnel cannot have the right to modify the data after entering it into the software. By position separation, they can be modified separately.

Generally speaking, in terms of personnel setting, the meter reader is sent by the engineering department, the reviewer is sent by the property department to conduct spot checks according to the proportion of spot checks, the person who makes the charge ledger is sent by the property department, and the toll collector is sent by the finance department or the property department for part-time work. Generally, the authority of the front desk charging software to modify data is the responsibility of the finance department, and the management process of data modification needs to be set up. All departments contain and cooperate with each other.

② Strengthen the management of management process.

In the management of the whole process, we should pay attention to the following aspects:

The meter reading time of an enterprise should be as close as possible to the time when the charging unit copies the summary table, and the repeated meter reading time should be as close as possible to the meter reading time, so as to reduce the real reasons for the large data difference caused by time inconsistency, which leads to the inability to analyze the difference.

The engineering department and the finance department should analyze the monthly income and expenditure and analyze the reasons for the differences.

On the total amount, the difference between the total number of tables copied by relevant units and the summary of sub-table data copied by enterprises, after eliminating the reasonable difference caused by inconsistent meter reading time, see if there is any difference.

Structurally, it is necessary to analyze the abnormal sub-table, whether it is broken, or caused by the owner himself, or other reasons.

In the daily management process, there will be differences caused by non-human reasons, such as bad watches and tube explosions, and there will also be human reasons. Especially for projects with many management households, some managers do not copy or copy less in the process of meter reading because they usually work too close to the residents, or for some personal reasons, and count less readings in the process of making ledgers, which makes the residents pay less. This part is borne by the company as an operating cost. This requires relevant management personnel.

3. Use company policies to promote the recovery of accounts receivable.

Property management companies have assessment plans and various assessment indicators in the daily management process, such as the incidence of safety accidents, customer satisfaction, business indicators and so on. The recovery rate of accounts receivable in business indicators should be regarded as an important assessment index.

If the recovery rate of accounts receivable is set as: recovery rate of accounts receivable = amount recovered in current period ÷ accounts receivable in current period, it will easily lead to the accumulation of opening amount.

Here, it is suggested to modify the formula of recovery rate to: recovery rate of accounts receivable = accounts receivable recovered in the current period ÷ (opening balance of accounts receivable+accounts receivable in the current period).

In accounting, when confirming accounts receivable, it is suggested that some routine income and collection items should be accounted by "accounts receivable" to reflect the whole process of accounts receivable and collection. The assessment base standard of recovery rate can be determined according to the actual situation of the project, and the excess should be used as incentive funds in combination with other business indicators to promote the collection of accounts receivable by the accounts receivable management department.

Combined with the particularity of the property management industry, it is suggested that the management of accounts receivable should be managed by the property department as an assessment index. Because the property department is a comprehensive department, it has closer contact with the business households and knows the situation of the business households better than other departments. The binding of accounts receivable assessment with this department is more conducive to improving the comprehensive service quality of property management and facilitating the withdrawal of funds.