recibíveis

Recibíveis, also known as accounts receivable, represents the money owed to a company by its customers for goods or services that have been delivered or rendered but not yet paid for. These are considered assets on a company's balance sheet, as they represent future cash inflows. The process of managing recibíveis involves invoicing customers, tracking payments, and pursuing overdue amounts. Effective management of recibíveis is crucial for maintaining healthy cash flow and financial stability.

When a sale is made on credit, the amount becomes a recibível. Companies typically have policies in place regarding credit terms, such as payment due dates and any applicable discounts for early payment. The aging of recibíveis, which categorizes outstanding invoices by the length of time they have been due, is a key metric used to assess the collectability of these assets. Older receivables are generally considered less likely to be collected.

Companies often employ various methods to manage and collect recibíveis, including sending reminders, making collection calls, or, in some cases, engaging collection agencies. A significant portion of uncollectible recibíveis can negatively impact a company's profitability and liquidity. Therefore, robust internal controls and clear credit policies are essential for minimizing bad debt and optimizing the conversion of recibíveis into cash.