“Debtors” is one of the most important assets of the business. Improper control on debtors means insufficient cash. This could increase the borrowing cost of business, slow down the growth of business, and at worst, bring down the entire business. Therefore, credit management and control is an important procedure in any business who offers credit to customers.

Unjustly speaking, credit management and control has usually been seen as secondary to the traditional finance and accounting roles, therefore, most accountants do not have practical experience in credit management and control, even though credit management and control is usually part of the responsibilities of the head of finance.

The document here offers you an insight of what credit management and control is, and a better way to understand and culminate a better and mutually respectful working relationship with your credit manager.

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