Forderungsmanagements

Forderungsmanagement, or receivables management, is the systematic process of managing a company's accounts receivable to ensure timely payment, maintain liquidity, and minimize credit risk. It encompasses credit management, invoicing, collections, and dispute resolution, and may be conducted in-house or outsourced.

The core components include credit risk assessment, determining customer credit limits and payment terms; issuing accurate invoices; monitoring outstanding balances; and communicating with customers through reminders and dunning letters. The process often segments accounts by aging and priority, and determines when to escalate to in-house collections or external agencies, and when to pursue legal action.

Typical workflows combine preventive measures with active collection: upfront credit checks, setting terms, regular invoicing, automated reminders, personal contact for delinquent accounts, structured escalation, and settlement negotiations. The objective is to recover funds while maintaining business relationships where possible.

Key performance indicators include days sales outstanding (DSO), aging analysis, collection rate, and bad debt ratio, used for cash flow forecasting and risk assessment. Modern Forderungsmanagement relies on software such as ERP or dedicated receivables management systems, often with automation, workflow rules, and integration with CRM and financial accounting.

Regulatory and ethical considerations include data privacy under GDPR or similar laws, consumer protection and fair debt collection practices, and compliance with local statutes governing debt collection, contract terms, and dispute resolution. Differences exist across jurisdictions, especially between B2B and B2C relationships.