레이블이 Write Off Letters for Accounts인 게시물을 표시합니다. 모든 게시물 표시

2013년 11월 28일 목요일

오후 9:28

By Gil Jesus

In: Accounts Receivable Write Off Letter, Accounts Receivable Write Off Policy, Direct Write Off of Receivables, Write Off Form Account Receivables, Write Off Letters for Accounts, Write Off of Uncollectible Accounts, Write Off Uncollectible Accounts Receivable, Writing Off Receivables Not Collected

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About 'receivables write off'|The Trade Receivables In MaeMode

Ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔ               ｉｎｆｏｒｍａｔｉｏｎ               ａｌｍｏｓｔ               ａｌｗａｙｓ               ｉｎｃｌｕｄｅｓ               ｒｅｃｅｉｖａｂｌｅｓ,               ｅｓｐｅｃｉａｌｌｙ               ｆｏｒ               ｐｕｂｌｉｃ               ｃｏｍｐａｎｉｅｓ.

Ｋｎｏｗｉｎｇ               ｈｏｗ               ｔｏ               ｃｌａｓｓｉｆｙ               ａｎｄ               ａｃｃｏｕｎｔ               ｆｏｒ               ｔｈｅｍ               ｉｎ               ｙｏｕｒ               ｂｏｏｋｓ               ｗｉｌｌ               ｍａｋｅ               ｙｏｕｒ               ｓｔａｔｅｍｅｎｔｓ               ｍｏｒｅ               ｌｅｇｉｔｉｍａｔｅ               ａｎｄ               ｐｒｅｖｅｎｔ               ｐｒｏｂｌｅｍｓ               ｆｒｏｍ               ｏｃｃｕｒｒｉｎｇ               ｗｈｅｎ               ｙｏｕ'ｒｅ               ｕｎｄｅｒ               ａｕｄｉｔ.

Ｗｈｉｌｅ               ｔｈｉｓ               ａｒｔｉｃｌｅ               ｏｆｆｅｒｓ               ｏｎｌｙ               ｔｈｅ               ｂａｓｉｃｓ,               ｒｅｃｅｉｖａｂｌｅｓ               ｇｏ               ｉｎｔｏ               ｇｒｅａｔ               ｄｅｔａｉｌ               ｗｈｉｃｈ               ｙｏｕ               ｍａｙ               ｎｅｅｄ               ｔｏ               ｃｏｎｓｕｌｔ               ｙｏｕｒ               ＣＰＡ               ａｂｏｕｔ.

Ｈｏｗｅｖｅｒ,               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｌｅｒｔｅｄ               ｔｏ               ｔｈｅ               ｉｍｐｏｒｔａｎｔ               ｐｏｉｎｔｓ               ｉｎ               ｕｎｄｅｒｓｔａｎｄｉｎｇ               ｔｈｅｓｅ               ａｃｃｏｕｎｔｓ.

Ｏｎｅ               ｆｕｒｔｈｅｒ               ｐｏｉｎｔ,               ｔｈｅ               ｆｏｒｍａｔｔｉｎｇ               ｏｆ               ｔｈｉｓ               ｔｅｘｔ               ｗｏｕｌｄｎ'ｔ               ａｌｌｏｗ               ｆｏｒ               ｉｎｄｅｎｔａｔｉｏｎｓ               ｔｏ               ｍａｋｅ               ｔｈｅ               ｐｒｅｓｅｎｔａｔｉｏｎ               ｓｉｍｐｌｅｒ,               ｓｏ               Ｄｅｂｉｔ               ａｎｄ               Ｃｒｅｄｉｔ               ｗａｓ               ａｄｄｅｄ               ｔｏ               ｔｈｅ               ｐｒｏｐｅｒ               ｅｎｔｒｉｅｓ.

Ｄｉｆｆｅｒｅｎｔ               ｃｌａｓｓｅｓ               ｏｆ               ｒｅｃｅｉｖａｂｌｅｓ               ｉｎｃｌｕｄｅ               ｔｈｏｓｅ               ｆｒｏｍ               ｃｕｓｔｏｍｅｒｓ               ａｎｄ               ｔｈｏｓｅ               ｆｒｏｍ               ｅｍｐｌｏｙｅｅｓ               ａｎｄ               ｓｈａｒｅｈｏｌｄｅｒｓ.

Ｔｏ               ｍａｋｅ               ｔｈｉｎｇｓ               ｅａｓｉｅｒ,               ｈｅｒｅ               ｗｅ               ｗｉｌｌ               ｆｏｃｕｓ               ｏｎ               ｃｕｒｒｅｎｔ               ｒｅｃｅｉｖａｂｌｅｓ,               ｏｒ               ｔｈｏｓｅ               ｔｈａｔ               ａｒｅ               ｄｕｅ               ｗｉｔｈｉｎ               ｏｎｅ               ｙｅａｒ.

Ｗｈｅｎ               ａ               ｃｏｍｐａｎｙ               ｓｅｌｌｓ               ａ               ｐｒｏｄｕｃｔ               ｏｒ               ｓｅｒｖｉｃｅ,               ａｎｄ               ｔｈｅ               ｂｕｙｅｒ               ｏｆ               ｔｈａｔ               ｐｒｏｄｕｃｔ               ｏｒ               ｓｅｒｖｉｃｅ               ｃａｎｎｏｔ               ｐａｙ               ｉｎ               ｆｕｌｌ               ａｔ               ｔｈｅ               ｔｉｍｅ               ｏｆ               ｓａｌｅ,               ａ               ｒｅｃｅｉｖａｂｌｅ               ｉｓ               ｉｎｃｕｒｒｅｄ.

Ｔｈｅ               ｃｏｍｐａｎｙ               ｄｏｅｓ               ｎｏｔ               ｒｅｃｅｉｖｅ               ｃａｓｈ               ｒｉｇｈｔ               ａｗａｙ,               ａｎｄ               ｔｈｕｓ               ｄｏｅｓ               ｎｏｔ               ｄｅｂｉｔ               ｃａｓｈ,               ｂｕｔ               ａｃｃｏｕｎｔｓ               ｒｅｃｅｉｖａｂｌｅ.

Ｌｅｔ'ｓ               ｔａｋｅ               ａｎ               ｅｘａｍｐｌｅ               ｔｏ               ｇｅｔ               ｙｏｕ               ｓｔａｒｔｅｄ.
               Ｚｏｏｐ,               Ｉｎｃ.

ｓｅｌｌｓ               ｔｉｌｅｓ.

Ｏｎ               Ｍａｒｃｈ               10,               ｔｈｅｙ               ｓｏｌｄ               5,000               ｔｉｌｅｓ               ａｔ               $2               ｐｅｒ               ｔｉｌｅ               ｔｏ               Ｍａｒｋ.

Ｍａｒｋ               ｉｓ               ａ               ｌｏｎｇｔｉｍｅ               ｃｕｓｔｏｍｅｒ               ｏｆ               Ｚｏｏｐ'ｓ               ａｎｄ               ｃａｎ               ｏｎｌｙ               ｐａｙ               ｆｏｒ               ｈａｌｆ               ｔｈｅ               ｅｘｐｅｎｓｅ               ａｔ               ｔｈｉｓ               ｔｉｍｅ.

Ｔｈｅ               ｃｏｍｐａｎｙ               ａｇｒｅｅｓ               ｔｏ               ｇｉｖｅ               Ｍａｒｋ               30               ｄａｙｓ               ｔｏ               ｐａｙ               ｔｈｅ               ｂａｌａｎｃｅ.

Ｚｏｏｐ               ｗｏｕｌｄ               ｒｅｃｏｒｄ               ｔｈｅ               ｔｒａｎｓａｃｔｉｏｎ               ａｓ               ｆｏｌｌｏｗｓ:
               Ｄｅｂｉｔ---               Ａｃｃｏｕｎｔｓ               ｒｅｃｅｉｖａｂｌｅ,               Ｍａｒｋ               -               $5,000
               Ｃｒｅｄｉｔ--------------------------------               Ｓａｌｅｓ               -               $5,000
               Ｉｆ               Ｍａｒｋ               ｐａｙｓ               ｔｈｅ               ｂａｌａｎｃｅ               ｉｎ               30               ｄａｙｓ,               ｔｈｅ               ｃｏｍｐａｎｙ               ｗｏｕｌｄ               ｓｉｍｐｌｙ               ｒｅｖｅｒｓｅ               ｔｈｅ               ｔｒａｎｓａｃｔｉｏｎ               ａｎｄ               ｒｅｃｏｒｄ               ｔｈｅ               ｒｅｖｅｎｕｅ               ａｓ               ｆｏｌｌｏｗｓ:
               Ｄｅｂｉｔ---               Ｃａｓｈ               -               $5,000
               Ｃｒｅｄｉｔ------               Ａｃｃｏｕｎｔｓ               Ｒｅｃｅｉｖａｂｌｅ,               Ｍａｒｋ               -               $5,000
               Ｍｏｓｔ               ｏｆ               ｔｈｅ               ｔｉｍｅ,               ｔｈｉｓ               ｉｓ               ｗｈａｔ               ｃｏｍｐａｎｙ'ｓ               ｒｅｃｏｒｄ.

Ｏｃｃａｓｉｏｎａｌｌｙ,               ｈｏｗｅｖｅｒ,               ｔｈｅｒｅ               ａｒｅ               ｐｒｏｂｌｅｍｓ               ｗｉｔｈ               ｏｂｔａｉｎｉｎｇ               ｐａｙｍｅｎｔ.

Ｉｎ               ｔｈａｔ               ｃａｓｅ,               ｔｈｅ               ｃｏｍｐａｎｙ               ｓｅｔｓ               ｕｐ               ａｎ               "ａｌｌｏｗａｎｃｅ               ｆｏｒ               ｄｏｕｂｔｆｕｌ               ａｃｃｏｕｎｔｓ"               ａｃｃｏｕｎｔ.

Ｔｈｅ               ａｃｃｏｕｎｔａｎｔｓ               ｎｅｅｄ               ｔｏ               ｆｉｇｕｒｅ               ｏｕｔ               ａ               ｐｅｒｃｅｎｔａｇｅ               ｏｆ               ｃｒｅｄｉｔ               ｓａｌｅｓ               ｔｈａｔ               ｈｉｓｔｏｒｉｃａｌｌｙ               ｒｅｆｌｅｃｔｓ               ｔｈｅ               ａｍｏｕｎｔ               ｏｆ               ｐａｙｍｅｎｔｓ               ｔｈａｔ               ｗｅｒｅ               ｎｅｖｅｒ               ｒｅｃｅｉｖｅｄ.

Ｏｎｅ               ｗａｙ               ｔｏ               ｄｏ               ｔｈｉｓ               ｉｓ               ｂｙ               ｔｈｅ               ｐｅｒｃｅｎｔａｇｅ               ｏｆ               ｓａｌｅｓ               ｍｅｔｈｏｄ.

Ｌｅｔ'ｓ               ｓａｙ               Ｚｏｏｐ               ｈａｓ               ａｖｅｒａｇｅ               ａｎｎｕａｌ               ｃｒｅｄｉｔ               ｓａｌｅｓ               ｏｆ               $4,000,000.

Ａｃｃｏｕｎｔａｎｔｓ               ａｔ               Ｚｏｏｐ               ｅｓｔｉｍａｔｅ               ｔｈａｔ               2%               ｏｆ               ｃｒｅｄｉｔ               ｓａｌｅｓ               ａｒｅ               ｎｅｖｅｒ               ｒｅｃｏｖｅｒｅｄ.

Ｔｈｅ               ｃｏｍｐｕｔａｔｉｏｎ               ｉｓ               ａｓ               ｆｏｌｌｏｗｓ:
               Ｔｏｔａｌ               ｃｒｅｄｉｔ               ｓａｌｅｓ:               $4,000,000
               Ｂａｄ               ｄｅｂｔ               ｒａｔｉｏ:               2%               ｏｆ               ｓａｌｅｓ
               Ａｌｌｏｗａｎｃｅ               ａｃｃｏｕｎｔ               ｔｈｒｅｓｈｏｌｄ:               2%               ｘ               $4               ｍｉｌｌｉｏｎ=               $80,000
               Ｔｈｅ               ｒｅｓｕｌｔｉｎｇ               ｅｎｔｒｙ               ｗｏｕｌｄ               ｂｅ:
               Ｄｅｂｉｔ--               Ｂａｄ               ｄｅｂｔｓ               ｅｘｐｅｎｓｅ               -               $80,000
               Ｃｒｅｄｉｔ-----               Ａｌｌｏｗａｎｃｅ               ｆｏｒ               ｄｏｕｂｔｆｕｌ               ａｃｃｏｕｎｔｓ               -               $80,000
               Ｉｆ,               ｆｒｏｍ               ｔｈｅ               ｐｒｅｖｉｏｕｓ               ｅｘａｍｐｌｅ,               Ｍａｒｋ               ｗａｓ               ｎｏｔ               ａｂｌｅ               ｔｏ               ｐａｙ               ｔｈｅ               ｂａｌａｎｃｅ,               ｔｈｅ               ｃｏｍｐａｎｙ               ｗｏｕｌｄ               ｔａｋｅ               ｔｈｅ               ｌｏｓｓ               ａｎｄ               ｅｘｐｅｎｓｅ               ｉｔ.

Ｔｈｅｉｒ               ｎｅｗ               ｅｎｔｒｙ               ｆｏｒ               ｔｈｅ               ｗｒｉｔｅ-ｏｆｆ               ｗｏｕｌｄ               ｌｏｏｋ               ｌｉｋｅ               ｔｈｉｓ:
               Ｄｅｂｉｔ--               Ａｌｌｏｗａｎｃｅ               ｆｏｒ               ｄｏｕｂｔｆｕｌ               ａｃｃｏｕｎｔｓ               -               $5,000
               Ｃｒｅｄｉｔ-------------               Ａｃｃｏｕｎｔｓ               Ｒｅｃｅｉｖａｂｌｅ,               Ｍａｒｋ               -               $5,000
               Ｔｈｉｓ               ｎｅｗ               ｅｎｔｒｙ               ｗｏｕｌｄ               ｒｅｄｕｃｅ               Ｚｏｏｐ'ｓ               ａｌｌｏｗａｎｃｅ               ａｃｃｏｕｎｔ               ｂｙ               $5,000,               ｒｅｓｕｌｔｉｎｇ               ｉｎ               ａ               ｂａｌａｎｃｅ               ｏｆ               $75,000:               Ａｌｌｏｗａｎｃｅ               ｆｏｒ               ｄｏｕｂｔｆｕｌ               ａｃｃｏｕｎｔｓ               $80,000               -               ｕｎｃｏｌｌｅｃｔｉｂｌｅ               ａｃｃｏｕｎｔ               $5,000               =               $75,000               ｒｅｍａｉｎｉｎｇ.
               Ａｓ               ｙｏｕ               ｃａｎ               ｓｅｅ,               ｒｅｃｅｉｖａｂｌｅｓ               ａｒｅ               ｑｕｉｔｅ               ｓｉｍｐｌｅ               ｗｈｅｎ               ｃｕｓｔｏｍｅｒｓ               ｐａｙ               ｔｈｅ               ｂａｌａｎｃｅ               ｏｎ               ｔｉｍｅ.

Ｔｈｅ               ｏｎｌｙ               ｒｅａｌ               ｃｏｍｐｌｉｃａｔｉｏｎ               ｃｏｍｅｓ               ａｂｏｕｔ               ｗｈｅｎ               ｃｏｍｐａｎｉｅｓ               ｓｅｌｌ               ｔｈｅｉｒ               ｒｅｃｅｉｖａｂｌｅｓ               ｔｏ               ｏｔｈｅｒ               ｗｉｌｌｉｎｇ               ｂｕｙｅｒｓ,               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｏｂｔａｉｎ               ｍｏｓｔ               ｏｆ               ｔｈｅ               ｃａｓｈ               ｉｎ               ｔｈｅ               ｐｒｅｓｅｎｔ.

Ｂｕｔ               ｔｈａｔ               ｉｓ               ｏｕｔｓｉｄｅ               ｔｈｅ               ｓｃｏｐｅ               ｏｆ               ｔｈｉｓ               ａｒｔｉｃｌｅ,               ａｎｄ               ｐｅｒｈａｐｓ               ｗｉｌｌ               ａｐｐｅａｒ               ｉｎ               ａ               ｌａｔｅｒ               ｏｎｅ.

Ｆｏｒ               ｎｏｗ,               ｔｈｉｓ               ｂａｓｉｃ               ｕｎｄｅｒｓｔａｎｄｉｎｇ               ｏｆ               ｒｅｃｅｉｖａｂｌｅｓ               ｗｉｌｌ               ｈｅｌｐ               ｙｏｕ               ｗｉｔｈ               ａｂｏｕｔ               90%               ｏｆ               ｔｒａｎｓａｃｔｉｏｎｓ.

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2013년 11월 27일 수요일

오전 4:07

By Gil Jesus

In: Accounts Receivable Write Off Letter, Accounts Receivable Write Off Policy, Direct Write Off of Receivables, Write Off Form Account Receivables, Write Off Letters for Accounts, Write Off of Uncollectible Accounts, Write Off Uncollectible Accounts Receivable, Writing Off Receivables Not Collected

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About 'receivable write off'|Receivables

Ｂａｂｙ               ｂｏｏｍｅｒｓ               ａｒｅ               ｎｏｔｏｒｉｏｕｓｌｙ               ｂａｄ               ａｂｏｕｔ               ｂａｌａｎｃｉｎｇ               ｔｈｅｉｒ               ｃｈｅｃｋｂｏｏｋｓ...ｐａｒｔ               ｏｆ               ｔｈｅ,               "Ｉ               ｈａｖｅ               ｃｈｅｃｋｓ,               ｓｏ               Ｉ               ｍｕｓｔ               ｈａｖｅ               ｍｏｎｅｙ!"               ｇｅｎｅｒａｔｉｏｎ.

Ｓｏ               Ｉ               ｇｕｅｓｓ               ｉｔ               ｉｓ               ａ               ｖｅｒｙ               ｇｏｏｄ               ｔｈｉｎｇ               ｔｈａｔ               ｋｉｄｓ               ｔｏｄａｙ               ａｒｅ               ｗｅｌｌ-ｖｅｒｓｅｄ               ａｎｄ               ｃｏｍｆｏｒｔａｂｌｅ               ｕｓｉｎｇ               ｐｌａｓｔｉｃ               ｄｅｂｉｔ               ｃａｒｄｓ.

Ｗｈｙ...ｂｅｃａｕｓｅ               ｔｈｅｓｅ               ｔｉｍｅｓ,               ｔｈｅｙ               ａｒｅ               ａ               ｃｈａｎｇｉｎ'...ｔｈａｔ               ｉｓ               ｔｈｅ               ｒｕｌｅｓ               ｒｅｖｏｌｖｉｎｇ               ａｒｏｕｎｄ               ｃｈｅｃｋｓ               ａｎｄ               ｃｈｅｃｋｉｎｇ               ａｃｃｏｕｎｔｓ               ａｒｅ               ｃｈａｎｇｉｎｇ.

Ｌａｓｔ               ｗｅｅｋ,               ｕｎｎｏｔｉｃｅｄ,               ａ               ｎｅｗ               ａｎｄ               ｄｒａｍａｔｉｃ               ｒｕｌｅ               ｗｅｎｔ               ｉｎｔｏ               ａｆｆｅｃｔ.

Ｔｈｅ               "ｆｌｏａｔ"               ｐｅｒｉｏｄ               ｔｈａｔ               ｍｏｓｔ               ｏｆ               ｕｓ               ｇｒｅｗ               ｕｐ               ｗｉｔｈ               ｉｓ               ｎｏｗ               ａ               ｔｈｉｎｇ               ｏｆ               ｔｈｅ               ｐａｓｔ.
               Ｔｏ               ｕｎｄｅｒｓｔａｎｄ               ｔｈａｔ               ｔｅｒｍ               ｂｅｔｔｅｒ,               Ｉ               ａｍ               ｔａｌｋｉｎｇ               ａｂｏｕｔ               ｔｈｅ               ｄｅｃｅｐｔｉｖｅ               ｄｏｌｌａｒ               ｖａｌｕｅ               ｏｆ               ｙｏｕｒ               ｃｈｅｃｋｉｎｇ               ａｃｃｏｕｎｔ               ｃａｓｈ               ｂａｌａｎｃｅ               ｔｈａｔ               ｉｓ               ｃｒｅａｔｅｄ               ｂｙ               ｔｈｅ               ｌｅｎｇｔｈ               ｏｆ               ｔｉｍｅ               ｉｔ               ｔａｋｅｓ               ｔｈｅ               ｒｅｃｉｐｉｅｎｔ               ｏｆ               ｓａｉｄ               ｃｈｅｃｋ               ｔｏ               ｃａｓｈ               ｉｔ               ａｎｄ               ｈａｖｅ               ｉｔ               ｒｅｇｉｓｔｅｒ               ｏｎ               ｙｏｕｒ               ｃｈｅｃｋｉｎｇ               ａｃｃｏｕｎｔ.
               Ｆｏｒ               ｍｏｓｔ               ｏｆ               ｕｓ,               ｉｎｃｌｕｄｉｎｇ               ｍｙｓｅｌｆ,               ｗｅ               ｇｒｅｗ               ｕｐ               ｉｎ               ｔｈｅ               "ｐｒｅ-ｔｅｃｈｎｏｌｏｇｙ               ａｇｅ"               ｏｆ               ｔｈｅ               ｌａｓｔ               ｆｅｗ               ｄｅｃａｄｅｓ.

Ｔｈｅｒｅ               ｗｅｒｅ               ｍａｎｙ               ａ               ｄａｙ               ｗｈｅｎ               ｙｏｕ               ｃｏｕｌｄ               ｗｒｉｔｅ               ａ               ｃｈｅｃｋ               ｏｎ               Ｔｈｕｒｓｄａｙ               ｅｖｅｎｉｎｇ,               ｋｎｏｗｉｎｇ               ｆｕｌｌ               ｗｅｌｌ               ｔｈａｔ               ｔｈｅ               ｃｈｅｃｋ               ｗｏｕｌｄｎ'ｔ               ｌｅａｖｅ               ｔｈｅ               ｓｔｏｒｅ               ｕｎｔｉｌ               Ｆｒｉｄａｙ,               ａｎｄ               ｓｉｎｃｅ               ｔｈｅ               ｂａｎｋｓ               ｗｅｒｅ               ｃｌｏｓｅｄ               ｏｖｅｒ               ｔｈｅ               ｗｅｅｋｅｎｄ,               ｉｔ               ｗｏｕｌｄｎ'ｔ               ｒｅａｃｈ               ｙｏｕｒ               ｃｈｅｃｋｉｎｇ               ａｃｃｏｕｎｔ               ｔｉｌｌ               ａｔ               ｌｅａｓｔ               Ｍｏｎｄａｙ.
               Ｗｅｌｌ               ｇｒａｎｔｅｄ,               ｔｈｉｓ               ｉｓ               ｎｏｔ               ａ               "ｂｅｓｔ               ｐｒａｃｔｉｃｅｓ"               ｓｃｅｎａｒｉｏ,               ｂｅｃａｕｓｅ               ａｓ               ｒｅｓｐｏｎｓｉｂｌｅ               ａｄｕｌｔ               ｃｏｎｓｕｍｅｒｓ               ｗｅ               ａｒｅ               ｎｏｔ               ｓｕｐｐｏｓｅｄ               ｔｏ               ｗｒｉｔｅ               ｃｈｅｃｋ               ｏｎ               ｍｏｎｅｙ               ｔｈａｔ               ｗｅ               ｄｏｎ'ｔ               ｈａｖｅ               ｉｎ               ｏｕｒ               ａｃｃｏｕｎｔｓ               ａｔ               ｔｈａｔ               ｔｉｍｅ.

Ａｎｄ               Ｉ               ｄｏ               ｕｎｄｅｒｓｔａｎｄ               ｌｉｖｉｎｇ               ｐａｙｃｈｅｃｋ               ｔｏ               ｐａｙｃｈｅｃｋ               ａｎｄ               ｔｈｅｒｅ               ｎｅｖｅｒ               ｂｅｉｎｇ               ｅｎｏｕｇｈ               ｍｏｎｅｙ               ｔｏ               ｂｕｙ               ｔｈｅ               ｋｉｄｓ               ｍｉｌｋ,               ｏｒ               ｐａｙ               ｔｈｅ               ｅｌｅｃｔｒｉｃ               ｂｉｌｌ               ｂｅｆｏｒｅ               ｔｈｅｙ               ｓｈｕｔ               ｉｔ               ｏｆｆ.

Ｂｕｔ               ｐｅｏｐｌｅ               ｃａｕｇｈｔ               ｉｎ               ｔｈｉｓ               Ｒｕｓｓｉａｎ               ｒｏｕｌｅｔｔｅ               ｓｙｎｄｒｏｍｅ               ｏｆ               ｔｒｙｉｎｇ               ｔｏ               ｍａｔｃｈ               ｉｎ-ｆｌｏｗｓ               ａｎｄ               ｏｕｔ-ｆｌｏｗｓ               ｃｏｕｌｄ               ｇｅｔ               ｂｕｒｎｅｄ               ｂｙ               ｔｈｅ               ｎｅｗ               ｓｙｓｔｅｍ               ｔｈａｔ               ｉｓ               ｃｌｅａｒｉｎｇ               ｃｈｅｃｋｓ               ｆａｓｔｅｒ               ｔｈａｎ               ｔｈｅｙ               ａｎｔｉｃｉｐａｔｅｄ.
               Ｔｈｅ               ｙｅａｒ               ｏｆ               2004               ｂｒｏｕｇｈｔ               ｕｓ               ｔｈｅ               ｉｎｆａｍｏｕｓ               Ｃｈｅｃｋ               Ｃｌｅａｒｉｎｇ               Ａｃｔ               ｆｏｒ               ｔｈｅ               21ｓｔ               Ｃｅｎｔｕｒｙ,               ｆｏｎｄｌｙ               ｃａｌｌｅｄ,               ｏｒ               ｃｕｒｓｅｄ,               ｄｅｐｅｎｄｉｎｇ               ｏｎ               ｙｏｕｒ               ｐｏｉｎｔ               ｏｆ               ｖｉｅｗ,               Ｃｈｅｃｋ               21.

Ｔｈｉｓ               ａｃｔ               ｍａｄｅ               ｉｔ               ｅａｓｉｅｒ,               ｆｏｒ               ｔｈｅ               ｂａｎｋｓ,               ｍｉｎｄ               ｙｏｕ...ｔｏ               ｐｒｏｃｅｓｓ               ｃｈｅｃｋｓ               ｅｌｅｃｔｒｏｎｉｃａｌｌｙ               ｗｉｔｈｏｕｔ               ｎｅｅｄｉｎｇ               ｔｏ               ｔｒａｎｓｆｅｒ               ｔｈｅ               ｐａｐｅｒ               ｃｈｅｃｋｓ               ｆｒｏｍ               ｏｎｅ               ｌｏｃａｔｉｏｎ               ｔｏ               ａｎｏｔｈｅｒ.

Ｗｈｉｌｅ               ｉｔ               ａｌｓｏ               ｍａｄｅ               ｉｔ               ｈａｒｄｅｒ               ｆｏｒ               ｃｏｎｓｕｍｅｒｓ               ｔｏ               ｒｅｃｅｉｖｅ               ａ               ｃｏｐｙ,               ｃａｌｌｅｄ               ａ               "ｓｕｂｓｔｉｔｕｔｅ               ｃｈｅｃｋ"               ｔｈａｔ               ｉｓ               ｌｅｇａｌｌｙ               ｅｑｕｉｖａｌｅｎｔ               ｔｏ               ａ               ｃａｎｃｅｌｌｅｄ               ｃｈｅｃｋ,               ｆｏｒ               ａｎｙ               ｄｉｓｐｕｔｅ               ｗｉｔｈ               ａ               ｍｅｒｃｈａｎｔ               ｏｒ               ｃｒｅｄｉｔｏｒ.
               Ｉ               ｄｏ               ａｄｍｉｔ               ｂｅｇｒｕｄｇｅｄｌｙ               ｔｈａｔ               ｍｏｖｉｎｇ               35               ｂｉｌｌｉｏｎ               ｐａｐｅｒ               ｃｈｅｃｋｓ               ｅａｃｈ               ｙｅａｒ               ｒｅａｌｌｙ               ｈａｄ               ｔｏ               ｅｎｄ,               ｅｖｅｎ               ｉｆ               ｉｔ               ｉｓ               ｏｎｌｙ               ｔｏ               ｓａｖｅ               ｔｈｅ               ｔｒｅｅｓ               ｉｎｖｏｌｖｅｄ.

Ｂｕｔ               ｔｈｉｓ               ｃｒｅａｔｅｄ               ａｎ               ｕｎｆａｉｒ               ａｄｖａｎｔａｇｅ               ｔｏ               ｂａｎｋｓ               ｔｏ               ｃｈａｒｇｅ               ｅｘｔｒａ               ｆｅｅｓ               ｆｏｒ               ｓｕｂｓｔｉｔｕｔｅ               ｐａｐｅｒ               ｃｏｐｉｅｓ.
               Ｎｏｗ               ｔｏ               ｏｌｄ               ｔｉｍｅｒｓ               ｌｉｋｅ               ｍｅ,               ｔｈａｔ               ｗａｓ               ａ               ｒｕｄｅ               ａｗａｋｅｎｉｎｇ               ｗｈｅｎ               Ｉ               ｎｏ               ｌｏｎｇｅｒ               ｒｅｃｅｉｖｅｄ               ｍｙ               ｃａｎｃｅｌｅｄ               ｃｈｅｃｋｓ               ｉｎ               ｔｈｅ               ｍａｉｌ,               ｗｉｔｈ               ａｌｌ               ｔｈｅ               ｄｉｆｆｅｒｅｎｔ               ｂａｎｋ               ｓｔａｍｐｓ               ｏｎ               ｔｈｅｍ               ｔｅｓｔｉｆｙｉｎｇ               ｔｏ               ｔｈｅｉｒ               ｊｏｕｒｎｅｙ               ｔｈｒｏｕｇｈ               ｔｈｅ               ｓｙｓｔｅｍ.

Ｔｈｅｒｅ               ｗａｓ               ｓｏｍｅｔｈｉｎｇ               ｃｏｍｆｏｒｔｉｎｇ               ａｂｏｕｔ               ｈａｖｉｎｇ               ｔｈａｔ               ｐｉｅｃｅ               ｏｆ               ｐａｐｅｒ               ｉｎ               ｍｙ               ｈａｎｄ.

Ｔｈｅｎ               ｔｈｅ               ｎｅｘｔ               ｉｎｓｉｄｉｏｕｓ               ｓｔｅｐ               ｔｏｗａｒｄｓ               ａ               ｃａｓｈｌｅｓｓ               ｓｏｃｉｅｔｙ,               ｏｒ               ｐａｐｅｒｌｅｓｓ,               ｉｆ               ｙｏｕ               ｇｏ               ｆｏｒ               ｔｈｅ               ｌａｔｅｓｔ               ｉｎｆｕｓｉｏｎ               ｏｆ               ｎｅｗ               ｄｏｌｌａｒ               ｃｏｉｎｓ,               ｗａｓ               ｔｈｅ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｏｆ               "ａｃｃｏｕｎｔｓ               ｒｅｃｅｉｖａｂｌｅ               ｃｏｎｖｅｒｓｉｏｎ."
               Ｔｈｉｓ               ｓｔｅｐ               ｉｓ               ｗｈｅｒｅ               ｔｈｅｙ               ｃｏｎｖｅｒｔ               ｔｈｅ               ｐａｐｅｒ               ｃｈｅｃｋ               ｔｈａｔ               ｙｏｕ               ｓｏ               ｌｏｖｉｎｇｌｙ               ｗｒｏｔｅ...ａｎｄ               ｐｒａｙｅｄ               ｔｈａｔ               ｉｔ               ｒｅａｃｈｅｄ               ｔｈｅ               ｂａｃｋ               ＡＦＴＥＲ               ｙｏｕｒ               ｍｏｎｅｙ               ｄｉｄ...ｉｎｔｏ               ａｎ               ｅｌｅｃｔｒｏｎｉｃ               ｐａｙｍｅｎｔ.

Ｙｏｕ               ｃｈｅｃｋ               ｎｕｍｂｅｒ               ｗｉｌｌ               ｎｏｔ               ｎｅｃｅｓｓａｒｉｌｙ               ｓｈｏｗ               ｕｐ               ｏｎ               ｙｏｕｒ               ｓｔａｔｅｍｅｎｔ,               ｂｕｔ               ｍａｙ               ｂｅ               ｒｅｐｌａｃｅｄ               ｂｙ               ａｎ               ｅｌｅｃｔｒｏｎｉｃ               ｅｎｔｒｙ               ｔｈａｔ               ｓｈｏｗｓ               ｔｈｅ               ａｍｏｕｎｔ               ａｎｄ               ｔｈｅ               ｄｅｂｉｔ               ｔｏ               ｙｏｕｒ               ａｃｃｏｕｎｔ.
               Ａｌｌ               ｏｆ               ｔｈｉｓ               ｌｅａｄｓ               ｔｏ               ｔｈｅ               ｃｈａｎｇｅ               ｔｈａｔ               ｗａｓ               ｉｍｐｌｅｍｅｎｔｅｄ               ｔｈｉｓ               ｐａｓｔ               Ｆｒｉｄａｙ,               ａｎｄ               ｂａｓｉｃａｌｌｙ               ｉｇｎｏｒｅｄ               ｂｙ               ｔｈｅ               ｍａｓｓ               ｍｅｄｉａ,               ｃａｌｌｅｄ               "ｂａｃｋ               ｏｆｆｉｃｅ               ｃｏｎｖｅｒｓｉｏｎ".

Ｉｎ               ｔｈｅ               ｐａｓｔ               ｙｏｕ               ｗｒｏｔｅ               ａ               ｃｈｅｃｋ,               ｔｈｅ               ｓｔｏｒｅ               ｔｏｏｋ               ｔｈｅｍ               ｔｏ               ｔｈｅ               ｂａｃｋ               ｏｆｆｉｃｅ,               ｔｈｕｓ               ｔｈｅ               ｎａｍｅ,               ａｎｄ               ｔｈｅｎ               ｔｈｅｒｅ               ｗａｓ               ｔｈｅ               ｄａｉｌｙ               ｔｒｉｐ               ｔｏ               ｔｈｅ               ｂａｎｋ               ｔｏ               ｇｅｔ               ｔｈｅｍ               ｃｌｅａｒｅｄ...Ｎｏ               ｍｏｒｅ!
               Ｎｏｗ               ｔｈｅｙ               ｃａｎ               ｃｏｎｖｅｒｔ               ｙｏｕｒ               ｃｈｅｃｋ               ｔｏ               ａｎ               ｅｌｅｃｔｒｏｎｉｃ               ｐａｙｍｅｎｔ               ｔｈａｔ               ｃａｎ               ｒｅａｃｈ               ｔｈｅ               ｂａｎｋ               ｄｕｒｉｎｇ               ｔｈｅ               ｄａｙ,               ｏｒ               ａｔ               ｔｈｅ               ｄａｙ'ｓ               ｅｎｄ,               ａｎｄ               ｍｏｓｔ               ａｓｓｕｒｅｄｌｙ               ｏｖｅｒｎｉｇｈｔ!
               Ｔｈｅ               ｐｒｏｐｅｒ               Ｅｎｇｌｉｓｈ               ａｎｄ               ｃｈｅｃｋｂｏｏｋ               ｃｈａｌｌｅｎｇｅｄ               ｔｒａｎｓｌａｔｉｏｎ               ｏｆ               ｔｈａｔ,               "Ｇｏｏｄｂｙｅ               ｆｌｏａｔ!

Ｎｏ               ｍｏｒｅ               ｍａｋｉｎｇ               ａ               ｐｕｒｃｈａｓｅ               ｏｎ               ｔｈｅ               ｗｅｅｋｅｎｄ               ａｎｄ               ｎｏｔ               ｅｘｐｅｃｔｉｎｇ               ｔｏ               ｃｌｅａｒ               ｔｉｌｌ               Ｍｏｎｄａｙ.

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2013년 11월 26일 화요일

오후 12:05

By Gil Jesus

In: Account Charged Off Written Off, Accounts Written Off as Uncollectible, Charge Off versus Write Off, Charge Off vs Write Off, Charged Off Account Definition, Definition of Written Off, What Is a Write Off, Write Off Letters for Accounts

1 comment

About 'accounts receivable written off'|Accounting For Oracle Receivables

               Ｓｅｎｔａｒａ               Ｈｅａｌｔｈｃａｒｅ,               ａ               ｐｒｅｍｉｅｒ               ｎｏｔ-ｆｏｒ-ｐｒｏｆｉｔ               ｈｅａｌｔｈ               ｃａｒｅ               ｐｒｏｖｉｄｅｒ               ｉｎ               ｓｏｕｔｈｅａｓｔｅｒｎ               Ｖｉｒｇｉｎｉａ               ａｎｄ               ｎｏｒｔｈ               ｅａｓｔｅｒｎ               Ｎｏｒｔｈ               Ｃａｒｏｌｉｎａ,               ｎｅｅｄｅｄ               ａ               ｄｉｓｃｉｐｌｉｎｅｄ               ａｐｐｒｏａｃｈ               ｔｏ               ｓｏｌｖｅ               ｉｔｓ               ａｃｃｏｕｎｔｓ               ｐａｙａｂｌｅ               ｉｓｓｕｅｓ               ａｎｄ               ａｌｌ               ａｒｏｕｎｄ               ｆｉｎａｎｃｉａｌ               ｓｕｐｐｌｙ               ｃｈａｉｎ.

Ｍｕｃｈ               ｌｉｋｅ               Ｌａｗｒｅｎｃｅ               Ｓｐｏｒｔｓ,               Ｓｅｎｔａｒａ               Ｈｅａｌｔｈｃａｒｅ               ｄｉｄ               ｎｏｔ               ｈａｖｅ               ｓｅｔ               ｐｒｏｃｅｓｓ               ｉｎ               ｐｌａｃｅ               ｆｏｒ               ｃｏｎｔｒｏｌｌｉｎｇ               ｉｔｓ               ａｃｃｏｕｎｔｓ               ｐａｙａｂｌｅ               ｄｅｐａｒｔｍｅｎｔ.

Ｒａｔｈｅｒ               ｔｈａｎ               ｈａｖｉｎｇ               ａ               ｇａｍｅ               ｐｌａｎ               ｌａｉｄ               ｏｕｔ               ｆｏｒ               ｔｈｅ               ｙｅａｒ,               ｃｏｍｐｌｅｔｅ               ｗｉｔｈ               ｐｌａｎｓ               ｆｏｒ               ｅｍｅｒｇｅｎｃｙ               ｓｉｔｕａｔｉｏｎｓ,               ｉｔ               ｏｐｅｒａｔｅｄ               ｏｎ               ａ               ｍｏｎｔｈ-ｔｏ-ｍｏｎｔｈ               ｂａｓｉｓ,               ｗｉｔｈ               ａ               "ａｓ               ｉｔ               ｃｏｍｅｓ               ｕｐ               ｓｔｒａｔｅｇｙ".

Ａｆｔｅｒ               ｍｕｃｈ               ｄｅｌｉｂｅｒａｔｉｏｎ,               Ｓｅｎｔａｒａ               ｓｅｌｅｃｔｅｄ               ｔｏ               ｏｕｔｓｏｕｒｃｅ               ｉｔｓ               ａｃｃｏｕｎｔｓ               ｐａｙａｂｌｅ               (ＡＰ)               ｔｏ               Ｘｉｇｎ,               ｗｈｉｃｈ               ｗｏｕｌｄ               ａｐｐｌｙ               Ｓｉｘ               Ｓｉｇｍａ               ｐｒｉｎｃｉｐｌｅｓ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｓｔｒｅａｍｌｉｎｅ               ｏｐｅｒａｔｉｏｎｓ               ａｎｄ               ｐｒｏａｃｔｉｖｅｌｙ               ｍｏｎｅｔｉｚｅ               ｅａｒｌｙ               ｐａｙｍｅｎｔ               ｄｉｓｃｏｕｎｔｓ               ｂｙ:

               •               Ｍｅａｓｕｒｉｎｇ               ａｎｄ               ｍｏｎｉｔｏｒｉｎｇ               ＡＰ               ｐｒｏｃｅｓｓｅｓ               ｔｏ               ｉｍｐｒｏｖｅ               ｍａｎａｇｅｒｉａｌ               ｅｆｆｅｃｔｉｖｅｎｅｓｓ.
               •               Ｃｏｍｐｒｅｓｓｉｎｇ               ａｃｃｏｕｎｔｓ               ｐａｙａｂｌｅ               ｃｙｃｌｅ               ｔｉｍｅ.
               •               Ｒｅｄｕｃｉｎｇ               ｉｎｖｏｉｃｅ               ｄｅｆｅｃｔｓ               ｂｙ               ｍｏｒｅ               ｔｈａｎ               70%.
               •               Ｒｅｄｕｃｉｎｇ               ｍａｎｕａｌ               ｔｏｕｃｈ               ｐｏｉｎｔｓ               ｔｈｒｏｕｇｈ               ｅｌｅｃｔｒｏｎｉｃ               ｗｏｒｋｆｌｏｗ.
               •               Ｓｉｇｎｉｆｉｃａｎｔｌｙ               ｉｎｃｒｅａｓｉｎｇ               ｅａｒｌｙ               ｐａｙｍｅｎｔ               ｄｉｓｃｏｕｎｔ               ｃａｐｔｕｒｅ.
               •               Ｔｉｇｈｔｅｎｉｎｇ               ｐｒｏｃｅｓｓ               ｃｏｎｔｒｏｌｓ               ａｎｄ               ｉｎｃｒｅａｓｉｎｇ               ｖｉｓｉｂｉｌｉｔｙ               ｔｏ               ｌｉａｂｉｌｉｔｉｅｓ.
               Ｏｎｅ               ｏｆ               ｔｈｅ               ｂｅｓｔ               ｗａｙｓ               ｔｏ               ｅｎｓｕｒｅ               ａ               ｍｏｒｅ               ｐｒｏｆｉｃｉｅｎｔ               ａｃｃｏｕｎｔｓ               ｐａｙａｂｌｅ               ｄｅｐａｒｔｍｅｎｔ               ｉｓ               ｔｏ               ｏｕｔｓｏｕｒｃｅ               ｉｔ               ｔｏ               ｗｅｌｌ               ｅｓｔａｂｌｉｓｈｅｄ               ｃｏｍｐａｎｉｅｓ               ｓｕｃｈ               ａｓ               Ｃｏｍｐｌｅｔｅ               Ｃｏｎｔｒｏｌｌｅｒ               .

Ａｃｃｏｒｄｉｎｇ               ｔｏ               Ｓｅｎｔａｒａ'ｓ               Ｄｉｒｅｃｔｏｒ               ｏｆ               Ｆｉｎａｎｃｅ               Ｏｐｅｒａｔｉｏｎｓ,               Ｌｉｎｄａ               Ｈｏｒｔｏｎ,               "Ｓｅｎｔａｒａ               ｔａｒｇｅｔｅｄ               ａｃｃｏｕｎｔｓ               ｐａｙａｂｌｅ               ｆｏｒ               ｂｕｓｉｎｅｓｓ               ｐｒｏｃｅｓｓ               ｉｍｐｒｏｖｅｍｅｎｔ               ｂｅｃａｕｓｅ               ｏｆ               ｔｈｅ               ｄｒａｍａｔｉｃ               ｐａｙｂａｃｋ               ｐｏｔｅｎｔｉａｌ…               Ｗｅ               ｃｈｏｓｅ               Ｘｉｇｎ               ｂｅｃａｕｓｅ               ｉｔ               ｉｓ               ｃｌｅａｒｌｙ               ｔｈｅ               ｂｅｓｔ               ｅｑｕｉｐｐｅｄ               ｔｏ               ｉｍｐｒｏｖｅ               ｏｕｒ               ｐｒｏｃｅｓｓ               ｃａｐａｂｉｌｉｔｙ               ｉｎ               ｓｕｐｐｏｒｔ               ｏｆ               ｏｕｒ               Ｓｉｘ               Ｓｉｇｍａ               ｑｕａｌｉｔｙ               ｏｂｊｅｃｔｉｖｅｓ.

Ｘｉｇｎ               ｗｉｌｌ               ｈｅｌｐ               ｕｓ               ａｃｈｉｅｖｅ               ｎｅｗ               ｌｅｖｅｌｓ               ｏｆ               ｅｆｆｉｃｉｅｎｃｙ               ａｎｄ               ｍａｘｉｍｉｚｅ               ｏｕｒ               ｅａｒｌｙ               ｐａｙｍｅｎｔ               ｄｉｓｃｏｕｎｔｓ               ｗｈｉｌｅ               ｉｍｐｒｏｖｉｎｇ               ｆｉｎａｎｃｉａｌ               ｃｏｎｔｒｏｌ."
               Ｘｉｇｎ,               ｗｈｏ               ｈａｓ               ａ               ｔｒａｃｋ               ｒｅｃｏｒｄ               ｏｆ               ｒｅｄｕｃｉｎｇ               ｆｉｎａｎｃｉａｌ               ｓｅｔｔｌｅｍｅｎｔ               ｃｏｓｔｓ               ｂｙ               ｍｏｒｅ               ｔｈａｎ               50%,               ｐｒｏｖｉｄｅｓ               ｔｈｅ               ｕｌｔｉｍａｔｅ               ｓｏｌｕｔｉｏｎ               ｆｏｒ               Ｓｅｎｔａｒａ'ｓ               ｆｌａｉｌｉｎｇ               ＡＰ               ｄｅｐａｒｔｍｅｎｔ.

Ｘｉｇｎ               ｓｈｉｆｔｓ               ｔｈｅ               ｏｌｄ               ａｃｃｏｕｎｔｓ               ｐａｙａｂｌｅ               ｒｏｕｔｉｎｅ               ｆｒｏｍ               ｐａｐｅｒ               ｆｏｒｍａｔ               ｔｏ               ｅｌｅｃｔｒｏｎｉｃ,               ｂｙ               ｓｅｒｖｉｃｉｎｇ               ｅｖｅｒｙｔｈｉｎｇ               ｆｒｏｍ               ｔｒａｎｓｍｉｓｓｉｏｎｓ               ｏｆ               ｐｕｒｃｈａｓｅ               ｏｒｄｅｒｓ,               ｉｎｖｏｉｃｅｓ,               ａｎｄ               ｐａｙｍｅｎｔｓ               ａｌｌ               ｖｉａ               ｔｈｅ               Ｉｎｔｅｒｎｅｔ.

Ｂｙ               ａｃｃｅｌｅｒａｔｉｎｇ               ｔｈｅ               ｓｅｔｔｌｅｍｅｎｔ               ｃｙｃｌｅ               ａｎｄ               ｏｐｔｉｍｉｚｉｎｇ               ｗｏｒｋｉｎｇ               ｃａｐｉｔａｌ               ｔｏ               ｂｅｎｅｆｉｔ               ｂｏｔｈ               ｂｕｙｅｒｓ               ａｎｄ               ｓｕｐｐｌｉｅｒｓ               ｗｉｔｈ               ｒｅａｌ-ｔｉｍｅ               ｔｒａｎｓａｃｔｉｏｎ               ｖｉｓｉｂｉｌｉｔｙ,               ｄｅｌｉｖｅｒｙ               ｏｆ               ｄｅｔａｉｌｅｄ               ｒｅｍｉｔｔａｎｃｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｗｉｔｈ               ｅｖｅｒｙ               ｅｌｅｃｔｒｏｎｉｃ               ｐａｙｍｅｎｔ               ａｎｄ               ｎｏ               ｔｒａｎｓａｃｔｉｏｎ               ｆｅｅｓ               (Ｘｉｇｎ               Ｐｒｅｓｓ               Ｒｅｌｅａｓｅ,               2005).
               Ｅｆｆｉｃｉｅｎｃｙ               ａｎｄ               ｃｏｓｔ               ｅｆｆｅｃｔｉｖｅｎｅｓｓ               ｏｆｔｅｎ               ｔａｋｅ               ａ               ｂａｃｋ               ｓｅａｔ               ｉｎ               ｔｈｅ               ＡＰ               ｐｒｏｃｅｓｓ,               ｗｈｉｌｅ               ｃｏｍｐａｎｉｅｓ               ｓｃｒａｍｂｌｅ               ｔｏ               ｅｓｔａｂｌｉｓｈ               ｐｏｌｉｃｉｅｓ               ｗｈｉｃｈ               ｅｎｓｕｒｅ               ｃｏｍｐｌｉａｎｃｅ.

Ｉｔ'ｓ               ｔｉｍｅ               ｏｒｇａｎｉｚａｔｉｏｎｓ               ｓｕｃｈ               ａｓ               Ｌａｗｒｅｎｃｅ               Ｓｐｏｒｔｓ               ｌｏｏｋ               ｆｏｒ               ｗａｙｓ               ｔｈｅｙ               ｃａｎ               ｓａｖｅ               ｔｉｍｅ               ａｎｄ               ｍｏｎｅｙ               ｔｏ               ｉｍｐｒｏｖｅ               ｔｈｅｉｒ               ｂｏｔｔｏｍ               ｌｉｎｅ.
               Ｍａｎｕａｌ               ｉｎｖｏｉｃｅ               ｐｒｏｃｅｓｓｉｎｇ               ｉｓ               ａｎ               ｅｘｔｒｅｍｅｌｙ               ｔｉｍｅ-ｃｏｎｓｕｍｉｎｇ               ａｎｄ,               ｔｈｅｒｅｆｏｒｅ,               ｃｏｓｔｌｙ               ｐｒｏｃｅｓｓ               ｔｈａｔ               ｉｎｖｏｌｖｅｓ:
               Ｃｈｅｃｋｉｎｇ               ｉｎｖｏｉｃｅｓ               ａｇａｉｎｓｔ               ｔｈｅ               ｐｕｒｃｈａｓｅ               ｏｒｄｅｒｓ.

Ｍａｋｉｎｇ               ｓｕｒｅ               ｔｈｅ               ｐｒｉｃｅ,               ｑｕａｎｔｉｔｙ,               ａｎｄ               ｇｏｏｄｓ               ｍａｔｃｈ               ｔｈｅＰＯａｎｄ               ａｌｌ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｏｎ               ｔｈｅ               ｉｎｖｏｉｃｅ               ｉｓ               ｃｏｒｒｅｃｔ.

Ｄｅｔｅｒｍｉｎｉｎｇ               ｔｈｅ               ｐｒｏｐｅｒ               ａｐｐｒｏｖｅｒ               ａｎｄ               ｒｏｕｔｉｎｇ               ｔｈｅ               ｉｎｖｏｉｃｅ               ｔｏ               ｔｈａｔ               ｐｅｒｓｏｎ.

Ｔｒａｃｋｉｎｇ               ｔｈｅ               ｉｎｖｏｉｃｅ               ｔｏ               ｅｎｓｕｒｅ               ｃｏｍｅｓ               ｂａｃｋ               ｉｎ               ａ               ｔｉｍｅｌｙ               ｍａｎｎｅｒ.

Ｉｎｐｕｔｔｉｎｇ,               ｃｏｄｉｎｇ,               ａｎｄ               ｒｅｖｉｅｗｉｎｇ               ｔｈｅ               ｉｎｖｏｉｃｅ               ｗｈｅｎ               ｅｎｔｅｒｉｎｇ               ｉｔ               ｉｎｔｏ               ｔｈｅ               ａｃｃｏｕｎｔｉｎｇ               ｓｙｓｔｅｍ.

Ｂｙ               ａｕｔｏｍａｔｉｎｇ               ｔｈｅ               ｐｒｏｃｅｓｓ,               ｃｏｍｐａｎｉｅｓ               ｃａｎ               ｇｒｅａｔｌｙ               ｒｅｄｕｃｅｓ               ｔｈｅ               ｔｉｍｅ               ｉｔ               ｔａｋｅｓ               ｔｏ               ｐｒｏｃｅｓｓ               ａｎ               ｉｎｖｏｉｃｅ.

Ｉｎ               ｍｏｓｔ               ｃａｓｅｓ               ｉｔ               ｃａｎ               ｂｅ               ｔａｋｅｎ               ｄｏｗｎ               ｆｒｏｍ               ｓｅｖｅｒａｌ               ｗｅｅｋｓ               ｏｒ               ｍｏｎｔｈｓ               ｔｏ               ａ               ｍａｔｔｅｒ               ｏｆ               ｄａｙｓ.

Ｏｎｃｅ               ａｎ               ｉｎｖｏｉｃｅ               ｉｓ               ａｖａｉｌａｂｌｅ               ｅｌｅｃｔｒｏｎｉｃａｌｌｙ,               ｉｔ               ｃａｎ               ａｕｔｏｍａｔｉｃａｌｌｙ               ｂｅ               ｍａｔｃｈｅｄ               ａｇａｉｎｓｔ               ｔｈｅ               ｏｒｄｅｒ               ａｎｄ               ｒｏｕｔｅｄ               ｆｏｒ               ｐａｙｍｅｎｔ               ａｎｄ               ｓｅｎｔ               ｔｏ               ｔｈｅ               ＡＰ               ｄｅｐａｒｔｍｅｎｔ               ｆｏｒ               ｐｒｏｃｅｓｓｉｎｇ.

Ｔｅｃｈｎｏｌｏｇｙ               ａｌｓｏ               ａｕｔｏｍａｔｅｓ               ｔｈｅ               ｐｒｏｃｅｓｓｉｎｇ               ｏｆ               ｐｅｒｉｏｄｉｃ               ｏｒ               ｃｏｎｔｒａｃｔ-ｂａｓｅｄ               ｐｕｒｃｈａｓｅ               ｉｎｖｏｉｃｅｓ.

Ｗｈｅｎ               ｔｅｃｈｎｏｌｏｇｙ               ｌｉｋｅ               ｔｈｉｓ               ｉｓ               ｆｕｌｌｙ               ｉｍｐｌｅｍｅｎｔｅｄ,               ｍｏｓｔ               ｉｎｖｏｉｃｅｓ               ｎｏ               ｌｏｎｇｅｒ               ｒｅｑｕｉｒｅ               ｈｕｍａｎ               ｉｎｔｅｒｖｅｎｔｉｏｎ.

"Ｓｉｎｃｅ               ｔｈｅ               ｗｏｒｋｆｌｏｗ               ｉｓ               ａｕｔｏｍａｔｅｄ               ａｎｄ               ｔｈｅ               ｂｕｌｋ               ｏｆ               ｔｈｅ               ｉｎｖｏｉｃｅｓ               ａｒｅ               ｈａｎｄｌｅｄ               ｂｙ               ｔｈｅ               ｓｙｓｔｅｍ,               ｔｈｅ               ＡＰ               ｄｅｐａｒｔｍｅｎｔ               ｉｓ               ｎｏｗ               ｊｕｓｔ               ｄｅａｌｉｎｇ               ｗｉｔｈ               ｅｘｃｅｐｔｉｏｎｓ,               ｗｈｉｃｈ               ｆｒｅｅｓ               ｕｐ               ｔｈｅｉｒ               ｔｉｍｅ               ｔｏ               ｂｅ               ｍｏｒｅ               ｓｔｒａｔｅｇｉｃ"               (Ｋａｓｋｉｎｅｎ,               2007).
               Ｓａｆｅｔｙ-Ｋｌｅｅｎ
               Ｓａｆｅｔｙ-Ｋｌｅｅｎ,               ａ               ｌｅａｄｉｎｇ               ｗａｓｔｅ               ｍａｎａｇｅｍｅｎｔ               ｃｏｍｐａｎｙ,               ｗａｓ               ｏｖｅｒｐａｙｉｎｇ               ｆｏｒ               ｉｔｓ               ＡＰ               ｐｒｏｃｅｓｓ               ａｎｄ               ｗａｓ               ｕｎａｂｌｅ               ｔｏ               ｇａｔｈｅｒ               ｒｅａｌ               ｔｉｍｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｏｎ               ｉｔｓ               ｒｅｔｕｒｎ               ｏｎ               ｉｎｖｅｓｔｍｅｎｔｓ.

Ｎｅｅｄｉｎｇ               ｔｏ               ｉｍｐｒｏｖｅ               ｏｎ               ｉｔｓ               ｏｖｅｒａｌｌ               ｆｉｎａｎｃｉａｌ               ｍａｎａｇｅｍｅｎｔ               ａｎｄ               ｌｅａｖｅ               ｍｏｒｅ               ｔｉｍｅ               ｆｏｒ               ｓｔｒａｔｅｇｉｃ               ｄｅｓｉｇｎ               ａｎｄ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ,               Ｓａｆｅｔｙ-Ｋｌｅｅｎ               ｄｅｃｉｄｅｄ               ｔｏ               ｏｕｔｓｏｕｒｃｅ               ｉｎｖｏｉｃｅ               ｐｒｏｃｅｓｓｉｎｇ               ｔｏ               ＢａｎｃＴｅｃ.

"ＢａｎｃＴｅｃ'ｓ               ＢＰＯ               ｓｅｒｖｉｃｅ               ｏｆｆｅｒｉｎｇ               ａｌｌｏｗｅｄ               Ｓａｆｅｔｙ-Ｋｌｅｅｎ               ｔｏ               ｂｅｎｅｆｉｔ               ｆｒｏｍ               ＢａｎｃＴｅｃ'ｓ               ｌｅａｄｉｎｇ               ｅｄｇｅ               ｔｅｃｈｎｏｌｏｇｙ               ｏｎ               ａ               ｐｅｒ               ｔｒａｎｓａｃｔｉｏｎ               ｂａｓｉｓ,               ａｌｌｏｗｉｎｇ               ｕｓ               ｔｏ               ｓｅｅ               ａ               ｔｒｕｅ               ＲＯＩ               ｉｍｍｅｄｉａｔｅｌｙ,"               ｓａｉｄ               Ｗａｙｎｅ               Ｆｌａｋｅ,               Ｓａｆｅｔｙ-Ｋｌｅｅｎ               ｖｉｃｅ               ｐｒｅｓｉｄｅｎｔ               ｏｆ               ＩＴ               Ａｐｐｌｉｃａｔｉｏｎｓ.
               "Ｔｈｅ               ｃｏｓｔ               ｔｏ               ｐｒｏｃｅｓｓ               ｐａｐｅｒ               ｉｎｖｏｉｃｅｓ               ｉｓ               ｈｉｇｈ               ｉｎ               ｔｅｒｍｓ               ｏｆ               ｍａｎｕａｌ               ａｃｔｉｖｉｔｙ               ｒｅｑｕｉｒｅｄ               ａｔ               ｅｖｅｒｙ               ｓｔａｇｅ,               ｈｉｇｈ               ｐｏｔｅｎｔｉａｌ               ｆｏｒ               ｍｉｓｔａｋｅｓ,               ｍｉｓｓｅｄ               ｄｉｓｃｏｕｎｔｓ               ａｎｄ               ｌａｔｅ-ｐａｙｍｅｎｔ               ｐｅｎａｌｔｉｅｓ".

ＢａｎｃＴｅｃ'ｓ               ＡＰ               ｓｏｌｕｔｉｏｎｓ               ａｎｄ               ｓｅｒｖｉｃｅｓ               ｅｎａｂｌｅｄ               Ｓａｆｅｔｙ-Ｋｌｅｅｎ               ｔｏ               ｉｎｃｒｅａｓｅ               ｔｈｅ               ｃｏｓｔ-ｅｆｆｉｃｉｅｎｃｙ               ｏｆ               ｉｔｓ               ｌａｒｇｅ               ｉｎｖｏｉｃｅ               ｖｏｌｕｍｅｓ,               ｓｉｍｐｌｉｆｙ               ｔｈｅｉｒ               ｒｅｇｕｌａｔｏｒｙ               ｃｏｍｐｌｉａｎｃｅ               ａｎｄ               ｉｍｐｒｏｖｅ               ｔｈｅ               ａｌｌｏｃａｔｉｏｎ               ｏｆ               ｔｉｍｅ               ｓｐｅｎｔ               ａｍｏｎｇ               ｆｉｎａｎｃｉａｌ               ｍａｎａｇｅｒｓ               (Ｂｕｓｉｎｅｓｓ               Ｗｉｒｅ,               2006).
               Ｅｖｅｎ               ｅｘｔｒｅｍｅｌｙ               ｏｒｇａｎｉｚｅｄ               ｐａｐｅｒ-ｂａｓｅｄ               ａｃｃｏｕｎｔ               ｐａｙａｂｌｅ               ｓｙｓｔｅｍｓ               ｈａｖｅ               ａ               ｌｏｔ               ｏｆ               ｏｐｐｏｒｔｕｎｉｔｉｅｓ               ｆｏｒ               ｐｒｏｂｌｅｍｓ.

Ｔｈｅｓｅ               ｉｎｃｌｕｄｅ               "ｌｏｓｔ               ｏｒ               ｍｉｓｐｌａｃｅｄ               ｉｎｖｏｉｃｅｓ;               ｉｎｃｏｒｒｅｃｔ               ｍａｎｕａｌ               ｄａｔａ               ｅｎｔｒｙ;               ｔｉｍｅ               ｌｏｓｔ               ｓｏｒｔｉｎｇ               ａｎｄ               ｆｉｌｉｎｇ               ｐａｐｅｒ,               ｏｒ               ｔｒｙｉｎｇ               ｔｏ               ｌｏｃａｔｅ               ｍａｔｃｈｉｎｇ               ｐｕｒｃｈａｓｅ               ｏｒｄｅｒｓ"               (Ｂｕｓｉｎｅｓｓ               Ｗｉｒｅ,               2006).

Ｔｈｉｓ               ａｌｌ               ａｄｄｓ               ｕｐ               ｔｏ               ｓｌｏｗｅｒ               ｐｒｏｃｅｓｓｉｎｇ,               ｗｈｉｃｈ               ｃａｎ               ｄｉｒｅｃｔｌｙ               ｉｍｐａｃｔ               ａ               ｃｏｍｐａｎｙ'ｓ               ｆｉｎａｎｃｉａｌ               ｒｅｐｕｔａｔｉｏｎ               ｗｉｔｈ               ｂｏｔｈ               ｐａｒｔｎｅｒｓ               ａｎｄ               ｓｕｐｐｌｉｅｒｓ.
               Ｌａｂｏｒ               ｃｏｓｔｓ               ｆｏｒ               ｓｋｉｌｌｅｄ               ｓｔａｆｆ               ｃａｎ               ｂｅ               ｅｘｔｅｎｓｉｖｅ,               ｓｏ               ａｄｄｉｎｇ               ｍａｎｐｏｗｅｒ               ｔｏ               ｔｈｅ               ｐｒｏｂｌｅｍ               ｉｓ               ｎｏｔ               ａ               ｖｉａｂｌｅ               ｓｏｌｕｔｉｏｎ.

Ｔｈｅｒｅ               ａｒｅ               ｅｖｅｎ               ｍｏｒｅ               ｃｏｓｔｓ               ａｎｄ               ｔｉｍｅ               ｉｎｃｕｒｒｅｄ               ｉｎ               ｔｈｅ               ｆｉｌｉｎｇ               ａｎｄ               ｓｔｏｒａｇｅ               ｏｆ               ｔｈｅｓｅ               ｄｏｃｕｍｅｎｔｓ.

Ｂｙ               ａｕｔｏｍａｔｉｎｇ               ｔｈｅｓｅ               ｓｙｓｔｅｍｓ               ｉｔ               ｋｅｅｐｓ               ｍａｎａｇｅｍｅｎｔ               ａｗａｙ               ｆｒｏｍ               ｔｈｅ               ｔｉｍｅ               ｃｏｎｓｕｍｉｎｇ               ｐａｐｅｒ               ｔｒａｉｌｓ               ａｎｄ               ａｌｌｏｗｓ               ｆｏｒ               ｍｏｒｅ               ｆｏｃｕｓ               ｏｎ               ｉｍｐｏｒｔａｎｔ               ａｎｄ               ｉｍｍｅｄｉａｔｅ               ｔａｓｋｓ.
               Ｔｈｅ               ｇｏａｌ               ｆｏｒ               Ｓａｆｅｔｙ               Ｋｌｅｅｎ,               ａｓ               ｉｔ               ｓｈｏｕｌｄ               ｂｅ               ｆｏｒ               ａｌｌ               ｃｏｍｐａｎｉｅｓ,               ｉｓ               ｔｏ               ｄｅｖｅｌｏｐ               ｗｈａｔ               ｉｓ               ｋｎｏｗｎ               ａｓ               "ｌｉｇｈｔｓ-ｏｕｔ               ａｃｃｏｕｎｔｉｎｇ".

Ｔｈｅ               ｉｄｅａ               ｉｓ               ｗｈｅｎ               ｅｖｅｒｙｏｎｅ               ｇｏｅｓ               ｈｏｍｅ               ａｔ               ｔｈｅ               ｅｎｄ               ｏｆ               ｔｈｅ               ｄａｙ,               ｔｈｅ               ＡＰ               ｓｙｓｔｅｍ               ｋｅｅｐｓ               ｏｎ               ｗｏｒｋｉｎｇ.

Ｗｉｔｈ               ｔｈｅ               ｔｅｃｈｎｏｌｏｇｙ               ｎｏｗ               ａｖａｉｌａｂｌｅ,               ｐｒｏｄｕｃｔｉｖｉｔｙ               ｇａｉｎｓ               ａｓ               ｈｉｇｈ               ａｓ               1,000%               ｈａｖｅ               ｂｅｅｎ               ｒｅａｌｉｚｅｄ,               ｈｅｌｐｉｎｇ               ｔｏ               ｔｕｒｎ               ＡＰ               ｉｎｔｏ               ａ               ｐｒｏｆｉｔ               ｇｅｎｅｒａｔｉｎｇ               ｍａｃｈｉｎｅ               ｒａｔｈｅｒ               ｔｈａｎ               ｃｏｓｔ               ｇｅｎｅｒａｔｉｎｇ.

Ａｃｃｏｒｄｉｎｇ               ｔｏ               Ａｎｄｒｅｗ               Ｂａｒｔｏｌｉｎｉ,               Ｒｅｓｅａｒｃｈ               Ｄｉｒｅｃｔｏｒ               ｏｆ               Ａｂｅｒｄｅｅｎ,               "Ａ               ｖｅｒｙ               ｄｅｌｉｂｅｒａｔｅ               ｐｌａｎ               ｉｓ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｅｆｆｅｃｔｉｖｅｌｙ               ｔｒａｎｓｆｏｒｍ               ａｎ               ａｎｔｉｑｕａｔｅｄ               Ａ/Ｐ               ｄｅｐａｒｔｍｅｎｔ               ｉｎｔｏ               ａｎ               ｅｆｆｉｃｉｅｎｔ               '21ｓｔ               ｃｅｎｔｕｒｙ'               ｆｕｎｃｔｉｏｎ.

Ｅｎｔｅｒｐｒｉｓｅｓ               ａｕｔｏｍａｔｉｎｇ               ｔｈｅ               ｆｕｎｃｔｉｏｎ               ｓｅｅ               ａｌｍｏｓｔ               ｉｎｓｔａｎｔ               ｓａｖｉｎｇｓ,               ｗｈｉｌｅ               ｔｈｏｓｅ               ｏｕｔｓｏｕｒｃｉｎｇ               ｔｈｅｉｒ               Ａ/Ｐ               ｏｐｅｒａｔｉｏｎｓ               ｓｅｅ               ａｎ               ａｄｄｉｔｉｏｎａｌ               8%               ｉｎ               ｏｖｅｒａｌｌ               ｓａｖｉｎｇｓ"               (Ａｂｅｒｄｅｅｎ,               2007).

"Ｇｉｖｅｎ               ｔｈｅ               ｃｏｍｐｅｌｌｉｎｇ               ｅｖｉｄｅｎｃｅ               ｏｆ               ＲＯＩ               ｆｒｏｍ               ａｃｃｏｕｎｔ               ｐａｙａｂｌｅ               ａｕｔｏｍａｔｉｏｎ,               ｉｔ'ｓ               ｎｏｔ               ａ               ｃａｓｅ               ｏｆ               ｉｆ               ｙｏｕ'ｌｌ               ｅｖｅｒ               ｂｅ               ａｂｌｅ               ｔｏ               ｔｕｒｎ               ｔｈｅ               ｌｉｇｈｔｓ               ｏｕｔ,               ｂｕｔ               ｗｈｅｔｈｅｒ               ｙｏｕ               ｃａｎ               ａｆｆｏｒｄ               ｎｏｔ               ｔｏ"               (Ｇｏｏｄｗｉｎ,               2006).
               Ｔｈｅ               ｆｏｕｎｄａｔｉｏｎ               ｏｆ               ａｃｃｏｕｎｔｓ               ｒｅｃｅｉｖａｂｌｅ               ｉｓ               ｔｈｅ               ｗａｙ               ｃｒｅｄｉｔ               ａｎｄ               ｃｏｌｌｅｃｔｉｏｎ               ｐｏｌｉｃｉｅｓ               ａｒｅ               ｍａｎａｇｅｄ.

Ｉｎ               ａｎ               ｕｎｃｅｒｔａｉｎ               ｅｃｏｎｏｍｙ               ｓｔｒｉｃｔ               ｐｏｌｉｃｉｅｓ               ｍｕｓｔ               ｂｅ               ｅｎｆｏｒｃｅｄ               ｔｏ               ｓｈｏｒｔｅｎ               ｔｈｅ               ｃｏｌｌｅｃｔｉｏｎ               ｐｅｒｉｏｄ               ａｎｄ               ｍｉｎｉｍｉｚｅ               ｒｉｓｋ.

Ｓｔｒｉｃｔｅｒ               ｐｏｌｉｃｉｅｓ               ｃｏｕｌｄ               ｃｏｓｔ               Ｌａｗｒｅｎｃｅ               Ｓｐｏｒｔｓ               ｓｏｍｅ               ｓａｌｅｓ               ｏｐｐｏｒｔｕｎｉｔｉｅｓ               ｂｕｔ               ｉｔ               ｗｉｌｌ               ｉｍｐｒｏｖｅ               ｔｈｅ               ｂｏｔｔｏｍ               ｌｉｎｅ               ａｓ               ｔｈｅｙ               ｌｏｗｅｒ               ｃｏｌｌｅｃｔｉｏｎ               ｃｏｓｔｓ               ａｎｄ               ｂａｄ               ｄｅｂｔ               ｌｏｓｓｅｓ.

Ｔｈｅｒｅ               ａｒｅ               10               ｓｔｅｐｓ               ｃｏｍｐａｎｉｅｓ               ｎｅｅｄｓ               ｔｏ               ｔａｋｅ               ｉｎ               ｒｅｎｏｖａｔｉｎｇ               ｉｔｓ               ａｃｃｏｕｎｔｓ               ｒｅｃｅｉｖａｂｌｅ               ｐｒｏｃｅｓｓ.
               "1.

Ｅｓｔａｂｌｉｓｈ               ｗｒｉｔｔｅｎ               ｃｒｅｄｉｔ               ｐｏｌｉｃｉｅｓ               ｔｈａｔ               ｃｏｖｅｒ               ｔｅｒｍｓ               ｏｆ               ｓａｌｅ,               ｃｒｅｄｉｔ               ａｐｐｒｏｖａｌ,               ｃｒｅｄｉｔ               ｌｉｍｉｔｓ,               ｎｅｗ               ａｃｃｏｕｎｔｓ,               ｃｈａｎｇｅ               ｉｎ               ｃｒｅｄｉｔ               ｓｔａｔｕｓ,               ａｕｔｈｏｒｉｔｙ               ｔｏ               ｏｖｅｒｒｉｄｅ               ｃｒｅｄｉｔ               ｐｏｌｉｃｙ               ａｎｄ               ｃｏｍｍｕｎｉｃａｔｉｏｎ               ｐｒｏｃｅｄｕｒｅｓ,               ｐａｒｔｉｃｕｌａｒｌｙ               ｗｉｔｈ               ｓａｌｅｓ               ｐｅｒｓｏｎｎｅｌ               ａｎｄ               ｃｕｓｔｏｍｅｒｓ.
               2.

Ｉｎｖｅｓｔｉｇａｔｅ               ｃｒｅｄｉｔ               ａｐｐｌｉｃａｔｉｏｎｓ               ｃａｒｅｆｕｌｌｙ.

Ｏｂｔａｉｎ               ａｔ               ｌｅａｓｔ               ｔｈｒｅｅ               ｃｒｅｄｉｔ               ｒｅｆｅｒｅｎｃｅｓ               ａｎｄ               ｒｅｖｉｅｗ               ｔｈｅｍ               ｔｈｏｒｏｕｇｈｌｙ.
               3.

Ｏｎｃｅ               ｃｒｅｄｉｔ               ｌｉｍｉｔｓ               ａｎｄ               ｔｅｒｍｓ               ａｒｅ               ｅｓｔａｂｌｉｓｈｅｄ,               ｅｎｆｏｒｃｅ               ｔｈｅｍ.
               4.

Ｂｅ               ｃｏｎｓｉｓｔｅｎｔ,               ｆｉｒｍ,               ａｎｄ               ｔｏｕｇｈ.

Ｂｅ               ｗｉｌｌｉｎｇ               ｔｏ               ｓａｙ               "ｎｏ."
               5.

Ｒｅｇｕｌａｒｌｙ               ｅｘａｍｉｎｅ               ｔｈｅ               ｃｒｅｄｉｔ               ｓｔａｔｕｓ               ｏｆ               ｌａｒｇｅ               ａｃｃｏｕｎｔｓ.

Ｔｈｉｓ               ｉｓ               ｗｈｅｒｅ               ｍａｎｙ               ｄｅａｌｅｒｓ               ｗｅｒｅ               ｂｕｒｎｅｄ               ｉｎ               ｒｅｃｅｎｔ               ｙｅａｒｓ.
               6.

Ｃｏｌｌｅｃｔｉｏｎ               ｓｔａｒｔｓ               ｗｉｔｈ               ｔｉｍｅｌｙ               ｂｉｌｌｉｎｇ.

Ｐｒｏｍｐｔ               ｂｉｌｌｉｎｇ               ｉｓ               ｅｓｓｅｎｔｉａｌ               ｔｏ               ａｃｃｏｕｎｔｓ               ｒｅｃｅｉｖａｂｌｅ               ｔｕｒｎｏｖｅｒ.
               7.

Ｄｅｔｅｒｍｉｎｅ               ｔｈｅ               ｈｅａｌｔｈ               ｏｆ               ｙｏｕｒ               ｒｅｃｅｉｖａｂｌｅｓ               ｂｙ               ｐｒｅｐａｒｉｎｇ               ａ               ｍｏｎｔｈｌｙ               Ａｇｅｄ               Ｔｒｉａｌ               Ｂａｌａｎｃｅ               ｉｄｅｎｔｉｆｙｉｎｇ               ｙｏｕｒ               ａｃｃｏｕｎｔｓ               ａｎｄ               ｔｈｅｉｒ               ｓｔａｔｕｓ.

Ｃａｌｃｕｌａｔｅ               ｔｈｅ               ｐｅｒｃｅｎｔａｇｅｓ               ｉｎ               ｅａｃｈ               ｃｏｌｕｍｎ,               ｃｕｒｒｅｎｔ               ａｎｄ               ｐａｓｔ               ｄｕｅ,               ａｎｄ               ｓｅｔ               ｔａｒｇｅｔｓ               ｔｏ               ｒｅｄｕｃｅ               ｔｈｏｓｅ               ｐｅｒｃｅｎｔａｇｅｓ               ｏｆ               ａｇｉｎｇ               ｒｅｃｅｉｖａｂｌｅｓ.
               8.

Ｏｂｓｅｒｖｅ               ｔｒｅｎｄｓ               ｉｎ               ｔｈｅ               ａｇｅ               ｏｆ               ｙｏｕｒ               ｒｅｃｅｉｖａｂｌｅｓ               ａｎｄ               ｒｅ-ｅｘａｍｉｎｅ               ａｌｌ               ａｃｃｏｕｎｔｓ               ｔｈａｔ               ａｒｅ               ｃｏｎｓｉｓｔｅｎｔｌｙ               ｐａｓｔ               ｄｕｅ.

Ｃａｎ               ｙｏｕ               ｉｄｅｎｔｉｆｙ               ａ               ｃｏｍｍｏｎ               ｆａｃｔｏｒ               ｔｏ               ｗａｔｃｈ               ｆｏｒ               ｉｎ               ｎｅｗ               ａｃｃｏｕｎｔｓ?
               9.

Ｅｓｔａｂｌｉｓｈ               ａ               ｃｏｌｌｅｃｔｉｏｎ               ｐｒｏｇｒａｍ               ｔｏ               ｅｎｓｕｒｅ               ｔｈａｔ               ｒｅｇｕｌａｒ,               ｐｅｒｓｉｓｔｅｎｔ               ｆｏｌｌｏｗ-ｕｐ               ｂｅｇｉｎｓ               ｓｏｏｎ               ａｆｔｅｒ               ｍａｔｕｒｉｔｙ.

Ｔｈｅ               ｂｅｓｔ               ｗａｙ               ｔｏ               ｋｅｅｐ               ａ               ｒｅｃｅｉｖａｂｌｅ               ｏｕｔ               ｏｆ               ｔｈｅ               90-ｄａｙ               ｃｏｌｕｍｎ               ｉｓ               ｔｏ               ｋｅｅｐ               ｉｔ               ｏｕｔ               ｏｆ               ｔｈｅ               60-ｄａｙ               ｃｏｌｕｍｎ.
               10.

Ａｓｓｉｇｎ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ               ａｎｄ               ａｕｔｈｏｒｉｔｙ,               ａｎｄ               ｋｅｅｐ               ｓａｌｅｓ               ｐｅｏｐｌｅ               ｉｎｆｏｒｍｅｄ,               ｎｏｔｉｆｙｉｎｇ               ｔｈｅｍ               ｗｈｅｎ               ｎｏ               ｆｕｒｔｈｅｒ               ｏｒｄｅｒｓ               ｗｉｌｌ               ｂｅ               ａｃｃｅｐｔｅｄ"               (Ｋｕｈｎ,               2006).
               Ａｌｏｎｇ               ｗｉｔｈ               ｔｈｅ               ｐｌａｎｓ               ｆｏｒ               ｉｍｐｒｏｖｉｎｇ               ｔｈｅ               ｉｎｔｅｒｎａｌ               Ａ/Ｒ               ａｎｄ               Ａ/Ｐ               ｐｒｏｃｅｓｓ,               ｃｏｍｐａｎｉｅｓ               ｍｕｓｔ               ａｌｓｏ               ｎｅｇｏｔｉａｔｅ               ｗｉｔｈ               ｏｔｈｅｒ               ｂａｎｋｓ               ｆｏｒ               ｆｕｎｄｉｎｇ               ｏｐｔｉｏｎｓ,               ｌｉｎｅｓ               ｏｆ               ｃｒｅｄｉｔ,               ｅｔｃ…               Ｈａｖｉｎｇ               ａ               ｓｉｎｇｌｅ               ｌｉｎｅ               ｏｆ               ｃｒｅｄｉｔ               ｗｉｔｈ               Ｃｅｎｔｒａｌ               Ｂａｎｋ               ｗｉｔｈ               ｎｏ               ｏｔｈｅｒ               ａｌｔｅｒｎａｔｉｖｅｓ               ｃｏｕｌｄ               ｂｅ               ｄｉｓａｓｔｒｏｕｓ.

Ｍａｎｙ               ｂａｎｋｓ               ｈａｖｅ               ｓｅｖｅｒａｌ               ｄｉｆｆｅｒｅｎｔ               ｆｕｎｄｉｎｇ               ｏｐｔｉｏｎｓ               ｗｈｉｃｈ               ｃａｎ               ｈｅｌｐ               ｗｉｔｈ               ａ               ｖａｒｉｅｔｙ               ｏｆ               ｓｉｔｕａｔｉｏｎｓ.

Ｔｈｅｓｅ               ｍｕｓｔ               ａｌｌ               ｂｅ               ｅｘｐｌｏｒｅｄ               (Ｆｉｓｃｕｓ,               2007).
               Ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｏｆ               ｔｈｉｓ               ｐｌａｎ               ｗｉｌｌ               ｂｅ               ｄｉｆｆｉｃｕｌｔ               ｂｅｃａｕｓｅ               ｉｔ               ｎｏｔ               ｏｎｌｙ               ｃｏｍｐｌｅｔｅｌｙ               ｒｅｎｏｖａｔｅｓ               ｈｏｗ               ｔｈｉｎｇｓ               ａｒｅ               ｃｕｒｒｅｎｔｌｙ               ｂｅｉｎｇ               ｄｏｎｅ               ｂｕｔ               ｍｕｓｔ               ｏｖｅｒｃｏｍｅ               ｔｈｅ               ｕｎａｖｏｉｄａｂｌｅ               ｈｉｔ               ｔｏ               ｍｏｒａｌｅ               ｗｈｉｃｈ               ｉｓ               ｇｏｉｎｇ               ｔｏ               ｈａｐｐｅｎ.

Ｍａｎａｇｅｄ               ｐｒｏｐｅｒｌｙ,               ｈｏｗｅｖｅｒ,               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｏｆ               ｔｈｅ               ｐｌａｎ               ｗｉｌｌ               ｂｅ               ａ               ｓｕｃｃｅｓｓ.

Ｔｈｉｓ               ｓｔａｒｔｓ               ｗｉｔｈ               ｔｈｅ               ｅｘｅｃｕｔｉｖｅ               ｔｅａｍ               ｄｅｃｉｄｉｎｇ               ｔｈｅｙ               ａｒｅ               ａｌｌ               ｏｎｂｏａｒｄ               ａｎｄ               ｓｕｐｐｏｒｔｉｖｅ               ｏｆ               ｔｈｅ               ｄｉｒｅｃｔｉｏｎ               Ｉｎｔｅｒｓｅｃｔ               Ｉｎｖｅｓｔｍｅｎｔｓ               ｉｓ               ｈｅａｄｅｄ.

Ｄｅｌｅｇａｔｉｏｎ               ｆｒｏｍ               ｔｈｅ               ＣＥＯ               ｔｏ               ｔｈｅ               ｅｘｅｃｕｔｉｖｅ               ｔｅａｍ               ｃｏｍｅｓ               ｎｅｘｔ.

Ｔｈｉｓ               ｍｕｓｔ               ｂｅ               ｄｏｎｅ               ｓｏ               ｅｖｅｒｙｏｎｅ'ｓ               ｊｏｂ               ｉｓ               ｃｌｅａｒ               ａｎｄ               ｃｏｎｃｉｓｅ               ｓｏ               ｔｈｅ               ｒｅｓｏｕｒｃｅｓ               ｓｕｃｈ               ａｓ               ｐｅｏｐｌｅ,               ｍｏｎｅｙ,               ａｎｄ               ｅｑｕｉｐｍｅｎｔ               ｗｉｌｌ               ｎｏｔ               ｂｅ               ｆｏｕｇｈｔ               ｏｖｅｒ.

Ａ               ｂｉｇ               ｏｂｓｔａｃｌｅ               ｔｏ               ｏｖｅｒｃｏｍｅ               ｉｎ               ｔｈｉｓ               ｐｒｏｃｅｓｓ               ｉｓ               ｔｈｅ               ｉｓｓｕｅ               ｏｆ               ｔｉｍｅ               ａｓ               ｄｅｃｉｓｉｏｎｓ               ｎｅｅｄ               ｔｏ               ｂｅ               ｍａｄｅ               ｉｎ               2               ｏｒ               3               ｗｅｅｋｓ.
               Ｃｏｍｍｕｎｉｃａｔｉｏｎ               ｆｒｏｍ               ｂｅｇｉｎｎｉｎｇ               ｔｏ               ｅｎｄ               ｉｓ               ｄｅｔｒｉｍｅｎｔａｌ               ｔｏ               ｔｈｅ               ｓｕｃｃｅｓｓ               ｏｆ               ｔｈｉｓ               ｏｐｅｒａｔｉｏｎ.

Ｗｈｅｎ               ｓｅｖｅｒａｌ               ｐｌａｎｓ               ｎｅｅｄ               ｔｏ               ｂｅ               ｉｍｐｌｅｍｅｎｔｅｄ               ａｔ               ｔｈｅ               ｓａｍｅ               ｔｉｍｅ               ｉｔ               ｃａｎ               ｂｅｃｏｍｅ               ｄｉｆｆｉｃｕｌｔ               ｔｏ               ｍａｉｎｔａｉｎ               ｆｏｃｕｓ.
               Ｉｎ               1986               ＩＢＭ               ｗａｓ               ｂｅｉｎｇ               ａｔｔａｃｋｅｄ               ｂｙ               ａｔｔａｃｋｅｄ               ｂｙ               ｉｔｓ               ｃｏｍｐｅｔｉｔｏｒｓ               ｉｎ               ｔｈｅｉｒ               ｍｉｄ-ｒａｎｇｅ               ｏｆ               ｆａｍｉｌｙ               ｃｏｍｐｕｔｅｒｓ.

Ａ               ｍａｊｏｒ               ｐｒｏｊｅｃｔ               ｗｈｉｃｈ               ｗａｓ               ｄｅｖｅｌｏｐｅｄ               ｔｏ               ｏｕｔ               ｐｅｒｆｏｒｍ               ｔｈｅ               ｃｏｍｐｅｔｉｔｏｒｓ               ｈａｄ               ｔｏ               ｂｅ               ｃａｎｃｅｌｅｄ               ｄｕｅ               ｔｏ               ｔｈｅ               ｓｉｚｅ               ａｎｄ               ｃｏｓｔ               ｏｆ               ｔｈｅ               ｐｒｏｊｅｃｔ.

Ｉｎｆｉｇｈｔｉｎｇ               ｂｅｔｗｅｅｎ               ｓｅｖｅｒａｌ               ｆｒａｃｔｉｏｎｓ               ｈａｄ               ｂｅｇｕｎ               ｔｏ               ｂｒｅａｋ               ｏｕｔ               ａｓ               ｅｖｅｒｙｏｎｅ               ｓｅｅｍｅｄ               ｔｏ               ｈａｖｅ               ａ               ｐｌａｎ               ａｎｄ               ａ               ｌｅｇｉｔｉｍａｔｅ               ｃｌａｉｍ               ｆｏｒ               ｆｕｎｄｉｎｇ               ｂｅｆｏｒｅ               ｓｏｍｅｏｎｅ               ｅｌｓｅ,               ｈｏｗｅｖｅｒ,               ＩＢＭ               ｄｉｄ               ｎｏｔ               ｈａｖｅ               ｔｈｅ               ｃａｐｉｔａｌ               ｔｏ               ｆｕｌｆｉｌｌ               ｅｖｅｒｙｏｎｅ'ｓ               ｒｅｑｕｅｓｔ.

ＩＢＭ               ｈａｄ               ｔｏ               ｃｏｍｅ               ｕｐ               ｗｉｔｈ               ａ               ｐｌａｎ               ｔｏ               ｓａｔｉｓｆｙ               ｅｖｅｒｙｏｎｅ'ｓ               ｎｅｅｄｓ               ｏｎ               ａ               ｌｉｍｉｔｅｄ               ｂｕｄｇｅ.

Ｏｎｅ               ｏｆ               ｔｈｅ               ｂｉｇｇｅｓｔ               ｑｕａｎｄａｒｉｅｓ               ｔｈｅ               ｃｏｍｐａｎｙ               ｆｏｕｎｄ               ｉｔ               ｉｎ               ｗａｓ               ｐｅｏｐｌｅ               ｗｅｒｅ               ｃｏｍｍｉｔｔｉｎｇ               ｔｏ               ｔｈｅｉｒ               ｐｉｅｃｅ               ｏｆ               ｔｈｅ               ｐｕｚｚｌｅ               ｗｉｔｈｏｕｔ               ａｎｙ               ｕｎｄｅｒｓｔａｎｄｉｎｇ               ｏｆ               ｈｏｗ               ｔｈｅｉｒ               ａｃｔｉｏｎｓ               ａｆｆｅｃｔｅｄ               ｔｈｅ               ｃｏｍｐａｎｙ               ａｓ               ａ               ｗｈｏｌｅ.

Ｅｖｅｎ               ｔｈｏｕｇｈ               ｐｌａｎｓ               ｆｏｒ               ｍａｎｙ               ｏｆ               ｔｈｅ               ｓｍａｌｌｅｒ               ｐｉｅｃｅｓ               ｗｅｒｅ               ｉｎ               ｔａｃｔ,               ｓｈｏｗｉｎｇ               ｈｏｗ               ｔｈｅ               ｆｉｎａｌ               ｒｅｓｕｌｔ               ｏｆ               ａｌｌ               ｔｈｅｓｅ               ｌｉｔｔｌｅ               ｐｌａｎｓ               ｗｏｕｌｄ               ｂｅ               ｓｕｃｃｅｓｓ               ｐｒｏｖｅｄ               ｖｅｒｙ               ｄｉｆｆｉｃｕｌｔ.
               "Ｖｉｃｔｏｒ               Ｔａｎｇ,               ｗｈｏ               ｗａｓ               ｉｎ               ｃｈａｒｇｅ               ｏｆ               ｐｌａｎｎｉｎｇ,               ａｎｄ               Ｅｍｉｌｉｏ               Ｃｏｌｌａｒ,               ｗｈｏ               ｏｖｅｒｓａｗ               ｍａｒｋｅｔ               ａｎａｌｙｓｉｓ…               ｖｉｅｗｅｄ               ｔｈｉｓ               ｓｔｒｕｇｇｌｅ               ａｓ               ａｎ               ｉｓｓｕｅ               ｆｕｎｄａｍｅｎｔａｌ               ｔｏ               ｓｔｒａｔｅｇｉｃ               ｄｅｃｉｓｉｏｎ-ｍａｋｉｎｇ,               ｏｎｅ               ｏｎｌｙ               ｃｏｍｐｏｕｎｄｅｄ               ｂｙ               ｔｈｅ               ｖａｓｔ               ｃｏｍｐｌｅｘｉｔｙ               ｏｆ               ｇｌｏｂａｌ               ｍａｒｋｅｔｓ.

Ｉｔ               ｓｉｍｐｌｙ               ｂｅｇｇｅｄ               ｆｏｒ               ａ               ｍｏｒｅ               ｒｉｇｏｒｏｕｓ               ａｎｄ               ｓｙｓｔｅｍａｔｉｃ               ｐｒｏｃｅｓｓ.

Ｓｏ               ｔｏｇｅｔｈｅｒ               ｔｈｅｙ               ｅｍｂａｒｋｅｄ               ｏｎ               ａｎ               ａｐｐｒｏａｃｈ               ｆｏｒ               ｓｅｔｔｉｎｇ               ｐｒｉｏｒｉｔｉｅｓ               ａｓ               ｔｈｅ               ｂａｓｉｓ               ｆｏｒ               ａｌｌｏｃａｔｉｎｇ               ｒｅｓｏｕｒｃｅｓ…               Ｔｏ               ｔｈｅｉｒ               ｗａｙ               ｏｆ               ｔｈｉｎｋｉｎｇ,               ｔｈｅ               ｏｎｌｙ               ｗａｙ               ｔｏ               ｍａｋｅ               ｓｏｕｎｄ               ｄｅｃｉｓｉｏｎｓ               ｆｏｒ               ａｌｌｏｃａｔｉｎｇ               ｒｅｓｏｕｒｃｅｓ               ｗａｓ               ｔｏ               ｃｒｅａｔｅ               ａ               ｐｒｉｏｒｉｔｙ               ｒａｎｋｉｎｇ               ｆｏｒ               ｅａｃｈ               ａｎｄ               ｅｖｅｒｙ               ｏｎｅ               ｏｆ               ｔｈｅ               ｌｉｎｅ               ｉｔｅｍｓ               ｔｈｅｍｓｅｌｖｅｓ."
               Ｃｏｌｌａｒ               ｄｉｓｃｏｖｅｒｅｄ               ａ               ｍｏｄｅｌ               ｆｏｒ               ｈｅｌｐｉｎｇ               ＩＢＭ               ｍａｋｅ               ｔｈｅｉｒ               ｐｒｉｏｒｉｔｙ               ｓｅｔｔｉｎｇ               ｄｅｃｉｓｉｏｎｓ               ｗｈｉｃｈ               ｗｏｕｌｄ               ａｌｌｏｗ               ｔｈｅｍ               ｔｏ               ｔａｋｅ               ａｎｙ               ｎｕｍｂｅｒ               ｏｆ               ｃｒｉｔｅｒｉａ               ｉｎｔｏ               ｃｏｎｓｉｄｅｒａｔｉｏｎ               ａｎｄ               ｍａｋｅ               ａ               ｖｅｒｙ               ｃｏｍｐｌｅｘ               ｓｉｔｕａｔｉｏｎ               ｍｏｒｅ               ｗｏｒｋａｂｌｅ.

Ｔｈｅ               ｐｒｏｃｅｓｓ               ＩＢＭ               ｕｓｅｄ               ｗａｓ               ｃａｌｌｅｄ               ｔｈｅ               Ａｎａｌｙｔｉｃ               Ｈｉｅｒａｒｃｈｙ               Ｐｒｏｃｅｓｓ               (ＡＨＰ).
               "…ａｓ               ｐａｒｔ               ｏｆ               ＡＨＰ,               ｙｏｕ,               ｔｈｅ               ｄｅｃｉｓｉｏｎ               ｍａｋｅｒ,               ｇｅｔ               ｔｏ               ｂｕｉｌｄ               ｔｈｅ               ｈｉｅｒａｒｃｈｙ.

Ｙｏｕ               ｅｓｔａｂｌｉｓｈ               ｔｈｅ               ｇｏａｌ,               ｔｈｅ               ｃｒｉｔｅｒｉａ,               ａｎｄ               ｔｈｅ               ｏｐｔｉｏｎｓ.

Ｉｎ               ｓｏ               ｄｏｉｎｇ,               ｙｏｕ               ｃａｎ               ａｃｔｕａｌｌｙ               ｂｒｉｎｇ               ｉｄｅａｓ,               ａｎｅｃｄｏｔａｌ               ｅｘｐｅｒｉｅｎｃｅ,               ｅｖｅｎ               ｅｍｏｔｉｏｎ               ｉｎｔｏ               ｔｈｅ               ｐｒｏｃｅｓｓ.

Ｉｔ               ａｌｌｏｗｓ               ｙｏｕ               ｔｏ               ｑｕａｎｔｉｆｙ               ｊｕｄｇｍｅｎｔｓ,               ｅｖｅｎ               ｓｕｂｊｅｃｔｉｖｅ               ｏｎｅｓ.

Ｉｔ               ａｌｓｏ               ｆｏｒｃｅｓ               ｙｏｕ               ｔｏ               ｃｏｎｓｉｄｅｒ               ｔｈｅ               ｉｎｔｅｒｄｅｐｅｎｄｅｎｃｉｅｓ               ｏｆ               ｙｏｕｒ               ｃｒｉｔｅｒｉａ               ｔｏ               ｍｅｅｔ               ｙｏｕｒ               ｇｏａｌｓ…               Ａｌｌ               ｔｈｉｓ               ｈａｄ               ｖｅｒｙ               ｒｅａｌ               ｃｏｎｓｅｑｕｅｎｃｅｓ.

Ｉｎ               ｔｈｅ               ｐａｓｔ,               ｗｅ               ｗｏｕｌｄ               ｓｏｍｅｔｉｍｅｓ               ｃｈａｓｅ               ｍａｒｋｅｔｓ               ｓｉｍｐｌｙ               ｂｅｃａｕｓｅ               ｓｏｍｅ               ｈｉｇｈｌｙ               ｐｌａｃｅｄ               ｅｘｅｃｕｔｉｖｅ               ｄｅｃｒｅｅｄ               ｗｅ               ｓｈｏｕｌｄ.

Ｕｓｕａｌｌｙ               ｔｈｅｓｅ               ｄｅｃｒｅｅｓ               ｗｅｒｅ               ｂａｓｅｄ               ｏｎ               ａｎ               ａｎｅｃｄｏｔａｌ               ｅｘｐｅｒｉｅｎｃｅ               ｗｉｔｈ               ａ               ｐａｒｔｉｃｕｌａｒ               ｃｕｓｔｏｍｅｒ               ｏｒ               ｉｎｄｕｓｔｒｙ.

Ｂｕｔ               ｗｉｔｈ               ｏｕｒ               ｐｒｉｏｒｉｔｙ               ｒａｎｋｉｎｇ               ｉｎ               ｈａｎｄ,               ｉｔ               ｂｅｃａｍｅ               ｅａｓｉｅｒ               ｔｏ               ｆｅｎｄ               ｏｆｆ               ｓｕｃｈ               ｕｎｊｕｓｔｉｆｉｅｄ               ｄｉｃｔａｔｅｓ.

…               Ｆｏｒ               ｔｈｅ               ｆｉｒｓｔ               ｔｉｍｅ,               ｗｅ               ｃｏｕｌｄ               ｃｏｎｆｉｄｅｎｔｌｙ               ａｒｔｉｃｕｌａｔｅ               ｗｈａｔ               ｂｕｓｉｎｅｓｓｅｓ               ｗｅ               ｗｅｒｅ               ｉｎ               ａｎｄ,               ｍｏｒｅ               ｉｍｐｏｒｔａｎｔｌｙ,               ｗｈｉｃｈ               ｏｎｅｓ               ｗｅ               ｗｅｒｅ               ｎｏｔ.
               Ｔｈｅ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｏｆ               ＡＨＰ               ａｎｄ               ｔｈｅ               ａｌｌｏｃａｔｉｏｎ               ｏｆ               ｒｅｓｏｕｒｃｅｓ               ｔｈａｔ               ｆｏｌｌｏｗｅｄ               ｒｅｓｕｌｔｅｄ               ｉｎ               ｏｎｅ               ｏｆ               ｔｈｅ               ｍｏｓｔ               ｓｕｃｃｅｓｓｆｕｌ               ｃｏｍｐｕｔｅｒｓ               ｉｎ               ＩＢＭ               ｈｉｓｔｏｒｙ,               ｔｈｅ               ＩＢＭ               ＡＳ/400.
               Ｕｎｄｅｒｓｔａｎｄｉｎｇ               ｗｈａｔ               ｙｏｕｒ               ｃｏｍｐａｎｙ'ｓ               ｇｏａｌｓ               ａｎｄ               ｏｂｊｅｃｔｉｖｅｓ               ａｒｅ               ａｎｄ               ｈｏｗ               ｔｏ               ｒａｎｋ               ｔｈｅｓｅ               ｉｎ               ａ               ｒａｔｉｏｎａｌ               ａｎｄ               ｏｂｊｅｃｔｉｖｅ               ｍａｎｎｅｒ               ｏｆ               ｉｍｐｏｒｔａｎｃｅ               ｉｓ               ｎｅｃｅｓｓａｒｙ               ｆｏｒ               ｓｔａｙｉｎｇ               ｏｎ               ｔｒａｃｋ               ｉｎ               ｏｂｔａｉｎｉｎｇ               ｔｈｅ               ｏｂｊｅｃｔｉｖｅｓ.

Ｒｅｓｏｕｒｃｅｓ               ｆｏｒ               ａｎｙ               ｃｏｍｐａｎｙ               ａｒｅ               ｌｉｍｉｔｅｄ               ａｎｄ               ｉｆ               ｔｈｅｙ               ａｒｅ               ｎｏｔ               ａｌｌｏｃａｔｅｄ               ｐｒｏｐｅｒｌｙ               ｔｏ               ｔｈｅ               ｓｏｕｒｃｅｓ               ｗｈｉｃｈ               ｍｅｅｔ               ｙｏｕｒ               ｃｏｍｐａｎｙ'ｓ               ｏｂｊｅｃｔｉｖｅｓ               ｔｈｅｎ               ｃｈａｏｓ               ａｎｄ               ｉｎｆｉｇｈｔｉｎｇ               ｃａｎ               ｂｅｃｏｍｅ               ｏｕｔ               ｏｆ               ｃｏｎｔｒｏｌ               ｌｅａｄｉｎｇ               ｔｏ               ａ               ｓｅｖｅｒｅ               ｌｏｓｓ               ｉｎ               ｐｒｏｆｉｔｓ               (Ｓｉｌｖｅｒｌａｋｅ               Ｐｒｏｊｅｃｔ,               2005).
               Ｗｉｔｈ               ｔｈｉｓ               ｉｎ               ｍｉｎｄ               Ｍｉｃｈａｅｌ               Ｋ.

Ａｌｌｉｏ,               ａ               ｂｕｓｉｎｅｓｓ               ｓｔｒａｔｅｇｙ               ｃｏｎｓｕｌｔａｎｔ               ｆｏｒ               ｍａｎｙ               Ｆｏｒｔｕｎｅ               500               ｃｏｍｐａｎｉｅｓ,               ｓｕｇｇｅｓｔｉｏｎｓ               10               ｋｅｙ               ｓｔｅｐｓ               ｔｏ               ｓｕｃｃｅｓｓｆｕｌ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ.
               1.

Ｓｔｒａｔｅｇｙ               ｍｕｓｔ               ｂｅ               ｂｒｏｋｅｎ               ｄｏｗｎ               ｉｎ               ｂａｓｉｃ               ｔｅｒｍｓ.

Ｎｏｔｈｉｎｇ               ｃａｎ               ｂｅ               ｌｅｆｔ               ｆｏｒ               ｇｕｅｓｓ               ｗｏｒｋ.

               2.

Ａ               ｃｏｍｍｏｎ               ｌａｎｇｕａｇｅ               ｍｕｓｔ               ｂｅ               ｅｓｔａｂｌｉｓｈｅｄ.

Ｔｈｅ               ｍｅｔｒｉｃｓ               ｆｏｒ               ｈｏｗ               ｅａｃｈ               ａｓｐｅｃｔ               ｗｉｌｌ               ｂｅ               ｍｅａｓｕｒｅｄ,               ｔｈｅ               ｍａｊｏｒ               ｍｉｌｅｓｔｏｎｅｓ,               ｒｅｓｏｕｒｃｅｓ               ｒｅｑｕｉｒｅｄ,               ａｎｄ               ｃｒｉｔｉｃａｌ               ｉｓｓｕｅｓ               ｍｕｓｔ               ｂｅ               ｃｌｅａｒ.

               3.

Ｐｅｏｐｌｅ               ｈａｖｅ               ｄｉｆｆｅｒｅｎｔ               ｓｋｉｌｌ               ｓｅｔｓ.

Ｉｔ               ｉｓ               ｔｈｅ               ＣＥＯ'ｓ               ｊｏｂ               ｉｎ               ｔｈｉｓ               ｃａｓｅ               ｔｏ               ｄｅｌｅｇａｔｅ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓ               ａｃｃｏｒｄｉｎｇ               ｔｏ               ｔｈｅ               ｅｘｅｃｕｔｉｖｅ               ｔｅａｍｓ'               ｓｔｒｅｎｇｔｈｓ.

               4.

Ａｌｌ               ａｓｐｅｃｔｓ               ｍｕｓｔ               ｂｅ               ｍｅａｓｕｒａｂｌｅ               ｉｎ               ｓｔｒａｉｇｈｔｆｏｒｗａｒｄ               ｑｕａｎｔｉｔａｔｉｖｅ               ａｎｄ               ｑｕａｌｉｔａｔｉｖｅ               ｍｅｔｒｉｃｓ.

               5.

Ｔｈｉｓ               ｉｓ               ａ               ｌｏｎｇ-ｔｅｒｍ               ｐｒｏｊｅｃｔ               ａｎｄ               ｗｈｉｌｅ               ｓｈｏｒｔ-ｔｅｒｍ               ｇｏａｌｓ               ｈａｖｅ               ｔｏ               ｂｅ               ｆｏｃｕｓｅｄ               ｏｎ,               ｔｈｅ               ｌｏｎｇ-ｔｅｒｍ               ｇｏａｌｓ               ｍａｙ               ｎｏｔ               ｂｅ               ｃｏｍｐｒｏｍｉｓｅｄ.

               6.

Ｅｖｅｒｙｏｎｅ               ｉｎｖｏｌｖｅｄ               ｉｎ               ｔｈｅ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｐｒｏｃｅｓｓ               ｍｕｓｔ               ｂｅ               ｃｏｎｓｃｉｏｕｓ               ｏｆ               ｕｓｉｎｇ               ａｃｔｉｏｎ               ｒａｔｈｅｒ               ｔｈａｎ               ｐａｓｓｉｖｅ               ｗｏｒｄｓ.

Ｅｘａｍｐｌｅ;               "ｗｅ               ａｒｅ"               ｉｎｓｔｅａｄ               ｏｆ               "ｗｈｅｎ               ｗｅ".

               7.

Ａ               ｃｏｍｍｏｎ               ｆｏｒｍａｔ               ｎｅｅｄｓ               ｔｏ               ｂｅ               ｕｓｅｄ               ｆｏｒ               ｃｏｍｍｕｎｉｃａｔｉｏｎｓ.

Ｔｈｉｓ               ｗｉｌｌ               ｂｅ               ｅａｓｉｅｒ               ｏｎｃｅ               ｔｈｅ               ｗｅｂ-ｂａｓｅｄ               ｉｎｆｒａｓｔｒｕｃｔｕｒｅ               ｉｓ               ｉｎ               ｐｌａｃｅｄ               ｓｏ               ｔｈｉｓ               ｍｕｓｔ               ｂｅ               ｔｏｐ               ｏｎ               ｔｈｅ               ｐｒｉｏｒｉｔｙ               ｌｉｓｔ.

Ａｎｏｔｈｅｒ               ｆｏｒｍａｔ               ｗｉｌｌ               ｈａｖｅ               ｔｏ               ｂｅ               ｕｓｅｄ               ｕｎｔｉｌ               ｉｔ               ｉｓ               ｉｎ               ｐｌａｃｅ               ｔｈｏｕｇｈ.

               8.

Ｒｅｇｕｌａｒ,               ｔｉｍｅ               ｌｉｍｉｔｅｄ,               ｓｔｒｕｃｔｕｒｅｄ               ｍｅｅｔｉｎｇｓ               ｍｕｓｔ               ｔａｋｅ               ｐｌａｃｅ               ｔｏ               ｋｅｅｐ               ａｌｌ               ｐｌａｙｅｒｓ               ｉｎｖｏｌｖｅｄ               ｉｎｆｏｒｍｅｄ.

               9.

Ｔｈｅ               ｂｕｄｇｅｔ               ｎｅｅｄｓ               ｔｏ               ａｃｃｏｍｍｏｄａｔｅ               ｔｈｅ               ｓｔｒａｔｅｇｙ               ｎｏｔ               ｔｈｅ               ｏｔｈｅｒ               ｗａｙ               ａｒｏｕｎｄ.

               10.

Ｔｈｅ               ＣＥＯ               ｍｕｓｔ               ｂｅ               ａｌｌ               ｏｖｅｒ               ｅｖｅｒｙ               ａｓｐｅｃｔ               ｏｆ               ｔｈｅ               ｐｒｏｃｅｓｓ.

Ｈｅ               ｃａｎｎｏｔ               ａｓｓｕｍｅ               ａｎｙｔｈｉｎｇ               (Ａｌｌｉｏ,               2005).
               Ｔｈｅｒｅ               ａｒｅ               ｔｈｒｅｅ               ｍａｉｎ               ｇｏａｌｓ               ｏｆ               ｔｈｉｓ               ｏｐｅｒａｔｉｏｎ               ｗｈｉｃｈ               ｔｈｅ               ｓｕｃｃｅｓｓ               ｗｉｌｌ               ｂｅ               ｍｅａｓｕｒｅｄ               ｂｙ.
               Ｉｎｃｒｅａｓｅ               ｓａｌｅｓ               ｄｉｖｅｒｓｉｔｙ               ｂｙ               40%               ｗｉｔｈｉｎ               9               ｍｏｎｔｈｓ.

Ｄｅｃｒｅａｓｅ               ｉｎ               ａｃｃｏｕｎｔｓ               ｐａｙａｂｌｅ               ｃｏｓｔｓ               ａｎｄ               ｔｉｍｅ               ｓｐｅｎｔ.

Ｄｅｃｒｅａｓｅ               ｃｏｌｌｅｃｔｉｏｎ               ｔｉｍｅ               ｄｏｗｎ               ｔｏ               ｔｈｅ               ｃｕｒｒｅｎｔ               ｉｎｄｕｓｔｒｙ               ｓｔａｎｄａｒｄ               ｏｆ               32               ｄａｙｓ.

Ｂｙ               ｔｈｅ               ｂｅｎｃｈｍａｒｋｉｎｇ               ｄｏｎｅ               ａｎｄ               ｉｄｅａｓ               ｐｒｅｓｅｎｔｅｄ,               ｃｏｍｐａｎｉｅｓ               ｃａｎ               ｇｅｔ               ｂａｃｋ               ｔｏ               ｐｒｏｇｒｅｓｓｉｎｇ               ｒａｔｈｅｒ               ｔｈａｎ               ｓｉｔｔｉｎｇ               ｉｄｌｅ               ｗｈｉｌｅ               ｉｔ               ｇｅｔｓ               ｐｕｓｈｅｄ               ｉｎｔｏ               ｂａｄ               ｓｉｔｕａｔｉｏｎｓ               ｗｈｉｃｈ               ｓｐｉｎ               ｏｕｔ               ｏｆ               ｃｏｎｔｒｏｌ.

Ｉｎｃｒｅａｓｉｎｇ               ｓａｌｅｓ               ｄｉｖｅｒｓｉｔｙ               ｗｉｌｌ               ａｌｌｏｗ               ｍｏｒｅ               ｒｏｏｍ               ｆｏｒ               ｅｒｒｏｒ               ｉｆ               ｏｎｅ               ｃｏｍｐａｎｙ               ｗｅｒｅ               ｔｏ               ｄｅｆａｕｌｔ               ｏｎ               ｉｔｓ               ｐａｙｍｅｎｔｓ.

Ｂｙ               ｄｅｃｒｅａｓｉｎｇ               ｔｈｅ               ｔｉｍｅ               ｓｐｅｎｔ               ｏｎ               ａｃｃｏｕｎｔｓ               ｐａｙａｂｌｅ,               ａｌｌｏｗｓ               ｍｏｒｅ               ｔｉｍｅ               ｆｏｒ               ｆｏｃｕｓｉｎｇ               ｏｎ               ｕｎｆｏｒｅｓｅｅａｂｌｅ               ｐｒｏｂｌｅｍｓ               ｗｈｉｃｈ               ｓｕｄｄｅｎｌｙ               ａｒｒｉｖｅ.

Ｔｈｅ               ｃｏｍｂｉｎａｔｉｏｎ               ｏｆ               ｂｏｔｈ               ｏｆ               ｔｈｅｓｅ               ａｌｌｏｗｓ               ｍｏｒｅ               ｓｔｒｉｃｔ               ｎｅｇｏｔｉａｔｉｏｎｓ               ｗｉｔｈ               ａｃｃｏｕｎｔｓ               ｒｅｃｅｉｖａｂｌｅ               ｓｏ               Ａ/Ｐ               ｄｏｅｓｎ'ｔ               ｈａｖｅ               ｔｏ               ｓｕｆｆｅｒ.
               Ｒｅｆｅｒｅｎｃｅｓ
               Ａｌｌｉｏ,               Ｍ.

Ｋ.

(2005).

Ｔｈｅ               Ｊｏｕｒｎａｌ               ｏｆ               Ｂｕｓｉｎｅｓｓ               Ｓｔｒａｔｅｇｙ.

Ｂｏｓｔｏｎ:               2005.

Ｖｏｌ.26,               Ｉｓｓ.

4;               ｐｇ.

12,               10               ｐｇｓ
               Ｂｕｓｉｎｅｓｓ               Ｗｉｒｅ.

(2006).

Ｓａｆｅｔｙ-Ｋｌｅｅｎ               Ｓｅｌｅｃｔｓ               ＢａｎｃＴｅｃ               ｆｏｒ               Ａｃｃｏｕｎｔｓ               Ｐａｙａｂｌｅ               Ｓｏｌｕｔｉｏｎ.

Ｒｅｔｒｉｅｖｅｄ               Ｓａｔｕｒｄａｙ,               Ｍａｙ               05,               2007               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ａｌｌｂｕｓｉｎｅｓｓ.ｃｏｍ/ｈｕｍａｎ-ｒｅｓｏｕｒｃｅｓ/ｗｏｒｋｆｏｒｃｅ-ｍａｎａｇｅｍｅｎｔ-ｈｉｒｉｎｇ-ｒｅｃｒｕｉｔｉｎｇ/3981916-1.ｈｔｍｌ
               Ｃａｌｌ               Ｃｅｎｔｅｒ               Ｔｉｍｅｓ.

(2002).

Ｃａｌｌ               ｃｅｎｔｅｒｓ               ａｄｊｕｓｔ               ａｐｐｒｏａｃｈｅｓ               ｔｏ               ｆｉｎｄｉｎｇ,               ｋｅｅｐｉｎｇ,               ａｎｄ               ｐａｙｉｎｇ               ｗｏｒｋｅｒｓ.

Ｒｅｔｒｉｅｖｅｄ               Ｍａｙ,               12,               2007               ｆｒｏｍｈｔｔｐ://ｗｗｗ.ｃａｌｌｃｅｎｔｅｒｔｉｍｅｓ.ｃｏｍ/ｎｅｗｓ/2002ｎｏｖ.ｐｄｆ#ｓｅａｒｃｈ='ｃａｌｌ%20ｃｅｎｔｅｒ%20ｔｉｍｅｓ%202002%20ｐａｙ%20ｂｏｎｕｓ
               Ｇｏｏｄｗｉｎ,               Ｂ.

(2006).

Ｃｕｔｔｉｎｇ               ｔｈｅ               Ｐａｐｅｒ               Ｃｈａｓｅ               ｉｎ               ｔｈｅ               Ａｃｃｏｕｎｔｓ               Ｄｅｐａｒｔｍｅｎｔ.

Ｈｕｔｔｏｎ:               2006.

Ｖｏｌ.27,               Ｉｓｓ.

6;               ｐｇ.

36,               3               ｐｇｓ
               Ｋａｓｋｉｎｅｎ,               Ｊ.

(2007).

Ｓｅｅｋｉｎｇ               Ｂｅｓｔ               Ｐｒａｃｔｉｃｅｓ               ｉｎ               Ａｃｃｏｕｎｔｓ               Ｐａｙａｂｌｅ.

Ｍｏｎｔｖａｌｅ:               Ｍａｒｃｈ               2007.

Ｖｏｌ.88,               Ｉｓｓ.

9;               ｐｇ.

46,               6               ｐｇｓ
               Ｋｕｈｎ,               Ｂ.

(2006).

Ｅｆｆｅｃｔｉｖｅｌｙ               ｍａｎａｇｉｎｇ               ｙｏｕｒ               ａｃｃｏｕｎｔｓ               ｒｅｃｅｉｖａｂｌｅ.

Ｏｆｆｉｃｅ               Ｗｏｒｌｄ               Ｎｅｗｓ,               Ｍａｙ/Ｊｕｎｅ               2006.Ｋｒｅｉｔｎｅｒ,               Ｒ.,               &               Ｋｉｎｉｃｋｉ,               Ａ.

(2004).

Ｏｒｇａｎｉｚａｔｉｏｎａｌ               Ｂｅｈａｖｉｏｒ.Ｎｅｗ               Ｙｏｒｋ:               ＭｃＧｒａｗ-Ｈｉｌｌ.
               Ｌｅｖｉｔａｎ,               Ｂ.

(2006)               Ｉｍｐｒｏｖｉｎｇ               Ｃｕｓｔｏｍｅｒ               Ｌｏｙａｌｔｙ               Ｔｈｒｏｕｇｈ               Ｐｒｏａｃｔｉｖｅ               Ｃｏｍｍｕｎｉｃａｔｉｏｎｓ.

Ｒｅｔｒｉｅｖｅｄ               Ａｕｇｕｓｔ               12,               2006               ｈｔｔｐ://ｗｗｗ.ｃａｌｌｃｅｎｔｅｒｔｉｍｅｓ.ｃｏｍ/ｎｅｗｓ/ａｒｔｉｃｌｅ.ａｓｐ?ｐｇ=ａｒｔ&ａ=120
               ＭｃＳｈａｎｅ,               Ｓ.

Ｌ.,               &               Ｖｏｎ               Ｇｌｉｎｏｗ,               Ｍ.

(2004).

Ｏｒｇａｎｉｚａｔｉｏｎａｌ               ｂｅｈａｖｉｏｒ:               Ｅｍｅｒｇｉｎｇ               ｒｅａｌｉｔｉｅｓ               ｆｏｒ               ｔｈｅ               ｗｏｒｋｐｌａｃｅ.Ｎｅｗ               Ｙｏｒｋ:               ＭｃＧｒａｗ-Ｈｉｌｌ.
               Ｓｉｌｖｅｒｌａｋｅ               Ｐｒｏｊｅｃｔ.

(2005).

Ｔｒａｎｓｆｏｒｍａｔｉｏｎ               ａｔ               ＩＢＭ
               Ｘｉｇｎ.

(2005),               Ｓｅｎｔａｒａ               Ｈｅａｌｔｈｃａｒｅ               Ｓｅｌｅｃｔｓ               Ｘｉｇｎ               Ｔｏ               Ａｕｔｏｍａｔｅ               Ａｃｃｏｕｎｔｓ               Ｐａｙａｂｌｅ               Ｏｐｅｒａｔｉｏｎｓ               Ｘｉｇｎ               Ｓｅｒｖｉｃｅ               Ｅｎａｂｌｅｓ               Ｌｅａｄｉｎｇ               Ｈｅａｌｔｈｃａｒｅ               Ｐｒｏｖｉｄｅｒ               ｔｏ               Ｅｘｔｅｎｄ               Ｓｉｘ               Ｓｉｇｍａ               Ｍｅｔｈｏｄｏｌｏｇｙ               ｔｏ               Ｋｅｙ               Ｃｏｒｐｏｒａｔｅ               Ｆｉｎａｎｃｅ               Ｆｕｎｃｔｉｏｎ.

Ｒｅｔｒｉｅｖｅｄ               Ｓｕｄａｎｙ,               Ｍａｙ               06,               2007               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ｘｉｇｎ.ｃｏｍ/ｃｏｍｐ_ｎｅｗｓ_081505.ｈｔｍｌ

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