It is impossible to effectively manage the debt without understanding its cause. In themselves, debts are not the primary cause, but a consequence of a number of factors related both to the work of the enterprise (the quality and timeliness of the services provided, the availability of information, the level of customer service) and the social situation in the region.
That is why arrears are a very indicative moment demonstrating the quality of the work of the enterprise: the constant growth of debt, which creates an obvious threat to the service provider, speaks either about the lack of systematic work in this direction or about the inadequacy of the efforts made.
The main question is how the debt changes over time. The answer to this is the provision of a timetable for changing the debt in tabular or graphical form, in which the dynamics of changes in the indebtedness of the population for services rendered for a long period are displayed.
The schedule can be provided either as a whole for the enterprise or for units (responsible executors, territorial plots, types of ownership, types of housing) and allows to draw conclusions about the discipline of mutual settlements as a whole for the enterprise or for certain characteristics.
The discipline of mutual settlements determines the average level of payment which is very rarely 100%, however, the absolute amount of debt growth at the same level of payment depends on the volume of sales of services. This should be taken into account when calculating the schedule reflecting trends in the evolution of debt.
The first type of the schedule is the change in the debt in absolute terms, and it contains information on the amount of the debt of the population at different times. Information on the trends in the discipline of mutual settlements is borne only if in the period under review, neither the volume of sales of services nor the tariffs remained unchanged.
The second type of the schedule provides trends in the change in the debt, in the given initial parameters for fixed prices and fixed volumes. The absolute value of the debt in this case does not correspond to the actual value and on the basis of such information. It is possible to observe the effectiveness of work with debtors. One of the options for calculating such a schedule can be the use of bills for a fixed date and calculate schedules with the given bills.
