Tham khảo tài liệu 'cash rules: learn & manage the 7 cash-flow drivers for your company's success_8', tài chính - ngân hàng, tài chính doanh nghiệp phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Swing Factor 3 Accounts Payable approach however may be to be as consistent as possible with suppliers. That way you will neither confuse them with uneven behavior nor create expectations that may be frustrated later as you encounter changed circumstances. The discussion about the cash driver known as accounts- receivable days noted the need to educate customers especially new customers about your expectations on payment. A similar process often takes place going the other way. Many companies begin to test supplier expectations by paying at the latest possible time within the allowable terms at first then progressively extending just one more day each month until the supplier s attention is elicited. In practical terms this may be as simple a process as keeping the checks in the desk drawer one extra day before mailing them to suppliers. The next month it is two days in the drawer and so forth until the limits of acceptability for each supplier are reasonably well defined. There is however an ethical problem here as well as the practical one of keeping track of how long you can delay each supplier. The ethical problem of course is that the transaction was entered into based on an agreement on terms business needs to honor that trust function not abuse it. And if If you take as much rope as the supplier permits there may well be no slack left for those times when you might really need to extend payment. you take as much rope as the supplier permits there may well be no slack left for those times when you might really need to extend payment. In fact for each cash driver there is the question of leaving a little slack in the system. If every item is always pushed to the limit then the tension of the system can make it difficult to absorb the ordinary shocks that circumstances inevitably deal to a business. So for example if all of your swing factors are always tuned to their highest state of efficiency and if that state becomes your normal one then what room for .
