Holdings: Consumer and business credit management

Consumer and business credit management:

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Bibliographic Details
Main Authors:	Cole, Robert Hartzell (Author), Mishler, Lon (Author)
Format:	Book
Language:	English
Published:	Boston, Mass. [u.a.] Irwin/McGraw-Hill 1998
Edition:	11. ed.
Subjects:	Credit > Management Consumer credit
Online Access:	Publisher description Inhaltsverzeichnis
Physical Description:	XX, 474 S. graph. Darst.
ISBN:	0256187045

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Record in the Search Index

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adam_text	PARTI Introduction to Credit 1 1 Credit in the Economy 3 Definition of Credit 4 The Credit Transaction 4 Components of the Credit Process 5 The Definition of Credit 6 Classification of Credit 7 Consumer Credit 8 Business Credit 10 Public Credit 10 The Role of Credit in the Economy 11 What Credit Does for Consumers 11 Raise Standard of Living 11 What Credit Does for Businesses 11 What Credit Does for the Economy 12 Dangers in Using Credit 14 Dangers of Credit Use for Consumers 14 Dangers of Credit Use for Business 14 Need for Education 15 Important Terms 15 Discussion Questions 15 Case Problem 17 2 Role of the Credit Manager 19 The Business Decision to Offer Credit Programs 19 Using Outside Providers of Credit Programs 20 General-Purpose Credit Cards 20 Indirect Lenders 21 Factoring 21 The Decision to Develop an Internal Credit Department 21 Costs of Operations 22 Amount of Capital Available 22 Availability of Qualified Credit Personnel 22 Legal Restrictions 22 Type of Goods and Services Offered 23 Availability of Outside Credit Providers 23 Credit Management Functions 23 Goals of the Credit Manager 24 Increase Sales Revenue 24 Monitor and Control the Volume of Receivables 24 Control Operating Costs and Expenses 25 Reduce Collection Expenses and Bad Debt 25 xi xii Table of Contents Develop Credit and Collections Policies 25 Train and Supervise Other Employees 25 Cooperate with Other Departments 25 Maintain Good Customer Relations 26 The Credit Management Process 26 Initial Screening of Applications 27 Credit Investigation 28 Credit Decision 28 Control of the Account 29 Collections 29 A Career in Credit Management 29 The Demand for Credit Managers 29 Professional Associations for Credit Managers 30 Educational Offerings 30 Lobbying Activities 31 Publications 31 Information Exchange 31 Public Relations 31 Important Qualifications for Credit Managers 31 Careful Attention to Detail 32 Ability to Make Decisions 32 Persistence 32 Good Human Relations Skills 32 Organization of This Textbook 33 Important Terms 33 Discussion Questions 33 Case Problem 36 Suggested Readings—Part I 34 Internet Sites 34 PART II Understanding Consumer Credit 3 Retail and Service Credit 39 Retail Credit—General Purpose and Concerns 39 Benefits of Providing Retail and Service Credit 40 Potential Problems Arising from Retail Credit Programs 40 Retail 30-Day Charge Accounts 40 Important Features of 30-Day Charge Accounts 41 Benefits and Pitfalls of 30-Day Charge Accounts 41 Retail Installment Credit 42 Important Features of Retail Installment Credit 42 Increased Use of Installment Credit 42 Principles of Retail Installment Credit 43 Type of Goods 43 Down Payment 44 The Installment Terms and Schedule of Payments 44 Finance Charges 44 Repossession 45 Rebates for Prepayment 46 Acceleration Clause 47 Credit Investigation 48 Benefits and Pitfalls of Installment Credit 48 Retail Revolving Credit 49 Important Features of Retail Revolving Credit 49 Variations in Computing Finance Charges 51 Other Important Characteristics 52 Benefits and Pitfalls of Revolving Credit 53 Current Status of Retail Revolving Credit 54 Major Oil Company Plans 54 Other Variations and Types of Retail Charge Account Credit 55 90 Days Same as Cash 55 Divided Payments 55 Service Credit 55 Professional Credit 55 Credit in Service and Repair Establishments 56 Problems and Challenges in Service Credit 56 Important Terms 57 Table of Contents Discussion Questions 57 Case Problem 59 4 Financing Retail and Service Credit Transactions 60 Credit Card Programs 61 Proprietary Store Cards 61 General-Purpose Cards 62 Travel and Entertainment Cards 68 Debit Cards 70 Credit Card Fraud 71 Financing Retail Installment Transactions 72 Financing by Commercial Banks 72 Financing by Sales Finance Companies 76 Competition for Installment Contract Financing 78 Important Terms 78 Discussion Questions 79 5 Types of Consumer Credit—Cash Loan Credit 80 Use of Cash Loans by Consumers 80 Consumer Cash-Lending Institutions 82 Commercial Banks 82 The Changing Character of Commercial Banks and Their Customers 87 Credit Unions 89 Consumer Finance Companies 93 Industrial Banks and Loan Companies 97 Savings and Loan Associations 97 Other Types of Lenders 98 Relative Costs of Consumer Lending Institutions 99 Types of Risk Accepted 99 Investigation Costs 100 Cost of Capital 100 Bad-Debt Losses 100 Collection Costs 100 xiii Sources of Income 101 Services Provided 101 Convergence and Consolidation of Financial Institutions 102 Important Terms 102 Discussion Questions 102 Case Problem 104 6 Real Estate Credit 107 Residential Financing 108 Special Programs to Assist Borrowers 108 The Secondary Mortgage Market and Second-Layer Lenders 109 Sources of Mortgages and Real Estate Credit 110 Savings and Loan Associations 111 Commercial Banks 112 Savings Banks 113 Mortgage Bankers and Brokers 113 Life Insurance Companies 113 Credit Unions 113 Federally Supported Agencies 113 Other Sources 114 Provisions of Home Mortgages 114 Types of Mortgage Loans 114 Amortization 116 The Point System in Mortgage Lending 118 Balloon Clause 118 Assumption Clause 118 Prepayment Clause 118 Mortgage Lending Standards 119 Monthly Housing Expense-to-income Ratio 119 Monthly Debt Payment-to-income Ratio 120 Closing Costs 120 Home Equity Loans 121 Discrimination in Mortgage Lending 122 Important Terms 122 Discussion Questions 123 Case Problem 124 XIV Table of Contents 7 Regulation of Consumer Credit 125 Federal Regulation of Consumer Credit 126 The Goals of Credit Regulation 126 The Regulating Agencies—Federal and State 127 Early Consumer Credit Legislation 129 Credit Control Act 129 Truth in Lending Act—Title I of the Consumer Credit Protection Act 129 Credit Card Issuance Act—Title V of the Consumer Credit Protection Act 132 Fair Credit Reporting Act—Title VI of the Consumer Credit Protection Act 132 Fair Credit Billing Act 133 Equal Credit Opportunity Act (ECOA)—Title VII of the Consumer Credit Protection Act 134 Regulation Q 136 Fair Debt Collection Practices Act—Title VIII of the Consumer Credit Protection Act 137 Electronic Fund Transfer Act 137 Depository Institutions Deregulation and Monetary Control Act (DIDCMA) 138 The Gam-St Germain Depository Institutions Act 138 Debt Collection Act 139 Competitive Equality Banking Act 139 Fair Credit and Charge Card Disclosure Act 139 Home Equity Loan Consumer Protection Act 140 Financial Institutions Reform, Recovery, and Enforcement Act 140 The Home Mortgage Disclosure Act of 1975 141 The Community Reinvestment Act of 1977 141 State Regulation of Consumer Credit 142 Uniform Consumer Credit Code (UCCC) 142 Uniform Commercial Code 142 Important Terms 143 Discussion Questions 144 Suggested Readings—Part II 144 Internet Sites 144 PARTffl Management and Analysis of Consumer Credit 8 Management and Promotion of Consumer Credit 149 The Need for Sound Credit Management 150 Retail Credit Management 151 Managing Cash Lending Activities 151 Service Credit Management 152 Credit Management Activities 152 Developing Policies, Rules, and Procedures 152 Organizing the Credit Department 154 Developing Control Measures 154 Professional Associations for Consumer Credit Managers 155 International Credit Association 155 Credit Professionals International 156 Retail Merchants Association 156 American Bankers Association 156 The Institute of Financial Education 157 Credit Union National Association, Inc. 157 American Collectors Association, Inc. 157 Associated Credit Bureaus, Inc. 158 Other Associations 158 The Credit Research Center 158 Marketing Credit Programs 158 Should Credit Customers Be Sought? 159 Sources of Additional Credit Sales 161 The Marketing Mix 161 Important Terms 164 Discussion Questions 165 Case Problem 166 Table of Contents 9 The Consumer Credit Investigation 167 Facts or Opinions 168 What to Investigate 168 Character 169 Capacity 169 Capital 169 Collateral 169 Conditions 170 Common Sense 170 Relative Importance of the C s of Credit Analysis 170 Credit Qualities to Investigate 171 Payment Record 171 Income 173 Indebtedness and Expenditures 173 Employment 173 Residence 174 Marital Status 174 Age 174 Reserve Assets 175 Equity in Purchase 175 Collateral 175 Purpose for the Credit 176 Influence of Economic Conditions 176 Investigation and Verification 177 How Much to Investigate 177 Where to Investigate 178 Information Supplied by Applicants 178 The Credit Application 179 The Credit Interview 181 Analyzing the Application 184 Indicating the Investigation to Make 185 Information Supplied by Direct Inquiry 186 Inquiry by Mail 186 Developing Additional Informants 188 Inquiry by Telephone 188 Inquiry by Outside Representative 188 Inquiry through Credit Group Meetings 189 Information Supplied from In-File Ledger Facts 189 Important Terms 189 Discussion Questions 190 XV 10 Consumer Credit Reporting Agencies 191 Clearinghouses of Credit Information 192 Types of Credit Bureaus 192 Credit Bureau Products and Services 193 History and Organization of Credit Bureaus 194 Beginning and Development of Local Credit Bureaus 194 Origin and Growth of the Trade Association for Credit Bureaus 194 Organization and Ownership of Local Credit Bureaus 195 Operation of Credit Bureaus 196 Principal Sources of Credit Information 196 Types of Information Gathered 196 Scope of Bureau Operation 200 Charges for Credit Bureau Services 201 Credit Bureau Operations and the Law 202 Experian Information Services 206 Trans Union 213 Equifax, Inc. 214 Specialized Credit Bureaus and Other Sources 215 Important Terms 215 Discussion Questions 215 11 Decision Making and Control 217 Decision Making in Credit Operations 218 Importance of Decisions 218 Reasons for Poor Credit Decisions 218 Developing a Credit Standard 220 Judgmental versus Numerical Decision Making 221 Grading as an Analytical Device 222 Credit Scoring Systems 224 Automated Credit Decision Making 225 Discrimination in Decision Making 227 XVi Table of Contents Controlling the Credit Relationship 228 Information Processing 228 Setting Credit Lines and Limits 230 Identification and Authorization 232 Computerization and Credit Control 233 Time and Expense Problems 235 Important Terms 235 Discussion Questions 235 1 Suggested Readings—Part III 236 Internet Sites 237 Case Problems 238 PARTIV Understanding Business Credit 12 Business Use of Merchandise Credit 245 Function of Merchandise Credit 246 Financing the Movement of Goods 246 Essential to a Mass-Distribution Economy 247 Terms of Sale 247 Establishing Terms of Sale 249 Factors Influencing Terms of Sale 249 Terms of Sale Classified 253 Prepayment Terms 253 Cash Terms 253 Net Terms 254 Ordinary Terms 254 Single-Payment or Lumped-Order Terms 254 Special Datings Terms 255 Consignment Terms 256 Cash Discounts and Equivalent Rates of Interest 256 The Problem of Unearned Discounts 257 Terms of Sale and Federal Legislation 257 Cash Discounts or Trade Discounts? 258 Negotiable Instruments 258 Promissory Notes 259 Drafts 259 Important Terms 260 Discussion Questions 260 Problems and Applications 262 13 Financial Capital for Business Operations 263 Merchandise Credit Management versus Financial Capital for Business Operations 264 Need for Loans 265 Commercial Bank Loans 266 Credit Policy of Commercial Banks 266 Kinds of Loans 267 Bank Interest Rates—Discount Rates 269 Activities of the Small Business Administration (SBA) 269 Basic Types of Business Loans 270 Terms of Loans 271 Collateral Needed 271 Accounts Receivable Financing 271 Ordinary Accounts Receivable Financing 273 Factoring Accounts Receivable 274 Commercial Finance Companies 276 Leasing 277 Commercial Paper as a Source of Funds 277 Long-Term Loans 278 The Need for Long-Term Financing 278 Forms and Sources of Long-Term Borrowing 278 Starting or Expanding an Individual s Business 279 Important Terms 280 Discussion Questions 281 Suggested Reading—Part IV 281 Internet Sites 281 Table of Contents PARTV Management and Analysis of Business Credit 14 Responsibilities of the Business Credit Manager 285 Business Credit Executive—Status, Place, and Functions 286 Changing Status and Qualifications of Credit Management 286 National Association of Credit Management 286 The Credit Department in the Organization Framework of the Company 288 Planning the Business Credit Investigation 290 Forms of Business Organization 290 Classification of Sources of Business Credit Information 294 Selecting Sources of Credit Information 295 Accuracy of Information 295 Context of Credit Reports 295 Speed of Reporting Service 296 Cost of Credit Information 296 Trade and Geographic Coverage 296 Variety and Number of Reports 297 Supplemental Services 297 Selecting Sources of Credit Information 295 Internal Information and Direct Investigation 297 Internal Information 298 Direct Investigation 298 Customer-Supplied Information 298 Direct Interchange 302 Evaluation of Internal Information and Direct Investigation 305 Leveraged Buyouts 306 Important Terms 307 Discussion Questions 307 xvii 15 Business Credit Reporting Agencies 308 The General Mercantile Agency—Dun Bradstreei 309 Origin and Development of Dun Bradstreet 309 The Organization, Services, and Activities of Dun Bradstreet Information Services 310 Principal Activities of Dun Bradstreei 310 Methods of Collecting Credit Information 314 Principal Types of Reports 314 Business Information Reports 315 Heading and Summary of Business Information Report 316 Other Sections of the Business Information Report 320 Payment Analysis Reports (PAR) 322 Dun s Financial Profiles 322 Continuous Service 322 VIP ReportsySpecial Purpose Reports 323 Use of Credit Reports by Subscribers 323 The Dun Bradstreet Reference Book of American Business 324 Contents of the Reference Books 324 Explanation of Ratings 324 Use of the D B Reference Book by Credit Managers 326 Other Activities 327 Dunsdial 327 DunsPrint 327 Evaluation of Dun Bradstreet 328 Other General Mercantile Agencies 329 Experian (Formerly TRW) Business Information Services 329 Veritas Business Information, Inc. 330 National Association of Credit Management 331 Organization 331 Activities 331 XViH Table of Contents National Business Credit Reporting Service (NACM) 332 Organization 334 Method of Operation 334 Contents and Interpretation of NACM National Business Credit Report 334 Comments 337 Appraisal of the NACM Credit System 337 Specialized Business Credit Reporting Agencies 338 Reimer Credit Groups 339 Appraisal of Specialized Agencies 339 Important Terms 340 Discussion Questions 340 . 16 Financial Statements—Analysis and Interpretation 341 Reasons for Financial Statements 341 Sources of Statements 342 Directly from Risk 342 Indirectly from Mercantile Credit Agencies 342 Types of Financial Statements 345 Balance Sheet Classifications 345 Income Statement Classifications 346 Preliminary Appraisal of Financial Statements 347 Window Dressing or Putting the Best Foot Forward 347 Undue Optimism or Reluctance to Face Unpleasant Realities 348 Inability to Reflect Current Facts 348 Purposes of Statement Analysis 348 Methods of Statement Analysis 349 Simple Evaluation 349 Percentage Comparison 349 Ratio Analysis 349 Typical Financial Ratios 350 Liquidity 350 Solvency 352 Profitability 352 Importance of Cash How 353 Actual Falsification 354 Types of Accounting Opinions of Financial Statements 357 Unqualified Opinion 357 Unqualified Opinion with Qualification as to Scope 357 Qualified Opinion 358 Adverse Opinion 358 Disclaimer of Opinion 358 Financial Statement Legislation 358 Illustrative Use of Ratio Analysis 359 Important Terms 361 Discussion Questions 362 17 Business Credit—Analysis, Decision Making, and Credit Lines 365 Decision Alternatives 365 Yes ... Order or Applicant Approved 366 No ... Order or Applicant Rejected 366 Maybe ... 366 How Much? ... Setting a Credit Line 366 Decision-Making Goals 367 Valid Decisions 367 Speed and Efficiency 367 Consistency 367 Reasonable Decisions 367 Adherence to Credit Laws 368 Developing a Written Credit Policy 368 Credit Department Mission 368 Credit Department Goals 368 Credit Department Organization and Authority 369 Required Documentation and Investigations 369 Credit Lines 369 Terms of Sale 369 Security Requirements 369 Collections Policy 369 Credit Lines 370 Advantages 370 Limitations 370 Methods of Setting Credit Lines 371 Table of Contents To Inform or Not to Inform Customers 372 Order Limits 373 Basic Decision Guidelines 373 Creditor s Rights Under the UCC 374 Protecting Yourself from Business Fraud 374 Automatic and Nonautomatic Initial Orders 375 Automatic Initial Orders 376 Nonautomatic Initial Orders 376 Handling Orders from Established Customers 376 Speed—Essential to Handling Orders 377 Review of Decisions 378 Important Terms 378 Discussion Questions 378 Suggested Readings—Part V 379 Internet Sites 379 PART VI International Trade Credit 18 International Trade Credit 383 Credit Problems of Export Trade 384 Foreign Government Policies 384 Economic Stability 384 Currency and Exchange 385 Business Practices 385 Distance 386 Government-Sponsored Programs to Encourage Exports 386 Collections 387 Export Terms of Sale 388 Open Account 389 Consignment 389 Drafts 389 Authority to Purchase 390 Export Letter of Credit 390 Cash before Delivery Terms 391 xix Sources of Foreign Credit Information 392 Commercial Credit Reporting Agencies 392 Commercial Banks 394 Other Sources 394 Credit Card Boom Outside the United States 395 Important Terms 395 Discussion Questions 395 Suggested Readings—Part VI 396 Internet Sites 396 PART VII Collections Management and Control 19 Collection Policies and Practices 399 Goals of a Good Collection System 399 Aid the Working Capital Position of the Firm 400 Reduce Operating Expenses and Bad Debt 400 Retain Customer Goodwill 400 Rehabilitate the Customer 400 Aid the Sales Effort 401 Promote Good Communications with Customers 401 Reasons for Nonpayment 401 Debtor Misunderstood Terms 402 Disputed Amount 402 Careless or Inefficient Customer 402 Small Amount Involved and Customer Ignores 402 Slow by Habit and by Nature 402 Poor Financial Management 403 Temporarily Out of Funds but Good 403 Could Pay but Must Be Forced 403 Terms Chiseler 403 A Skip 404 A Fraud 404 Factors Affecting a Collection Policy 405 XX Table of Contents Capital 405 Competition 405 Type of Goods 405 Class of Customers 406 Important Ingredients in a Collections System 406 Coordination of Credit and Collection Policies 406 Flexibility 407 Prompt Responses to Missed Payments 407 Persistence 407 Cost Effective 407 Legal Considerations 407 A General Collection System 408 The Impersonal Routine Stage 410 The Impersonal Appeals Stage 410 The Personalized Appeals Stage 412 Drastic or Legal Action Stage 412 Credit Management Tips 414 Automated Collections Systems 417 Organize Collection Efforts 417 Handle Routine Communications 418 Analyze Delinquency 418 Monitor Customer Payment Patterns 418 Evaluate Collection Personnel 418 Conduct Collection Calls 419 Important Terms 419 Discussion Questions 419 Case Problem 421 20 Controlling Accounts and Measuring Efficiency 422 Customer Credit Insurance 422 Nature of the Insurance 423 Business Credit Insurance 424 Purpose of Business Credit Insurance 425 Basic Features of Business Credit Insurance 425 Advantages of Business Credit Insurance 426 Disadvantages of Business Credit Insurance 427 Special Situations in Collections 428 Restructuring the Original Agreement 429 Extension Agreement 429 Composition Settlement 430 Assignment 430 Bankruptcy 431 Adjustment Bureaus 436 Consumer Credit Counseling Service 436 Measuring Efficiency in the Credit Department 437 Responsibilities of the Credit Department 437 Tests of Credit Department Operations 438 Credit Department Cost Calculations 442 Interpreting Results 443 Presenting the Measured Results 443 Important Terms 444 Discussion Questions 444 Suggested Readings—Part VII 445 Case Problem 446 Glossary 447 Index 459
adam_txt	PARTI Introduction to Credit 1 1 Credit in the Economy 3 Definition of Credit 4 The Credit Transaction 4 Components of the Credit Process 5 The Definition of Credit 6 Classification of Credit 7 Consumer Credit 8 Business Credit 10 Public Credit 10 The Role of Credit in the Economy 11 What Credit Does for Consumers 11 Raise Standard of Living 11 What Credit Does for Businesses 11 What Credit Does for the Economy 12 Dangers in Using Credit 14 Dangers of Credit Use for Consumers 14 Dangers of Credit Use for Business 14 Need for Education 15 Important Terms 15 Discussion Questions 15 Case Problem 17 2 Role of the Credit Manager 19 The Business Decision to Offer Credit Programs 19 Using Outside Providers of Credit Programs 20 General-Purpose Credit Cards 20 Indirect Lenders 21 Factoring 21 The Decision to Develop an Internal Credit Department 21 Costs of Operations 22 Amount of Capital Available 22 Availability of Qualified Credit Personnel 22 Legal Restrictions 22 Type of Goods and Services Offered 23 Availability of Outside Credit Providers 23 Credit Management Functions 23 Goals of the Credit Manager 24 Increase Sales Revenue 24 Monitor and Control the Volume of Receivables 24 Control Operating Costs and Expenses 25 Reduce Collection Expenses and Bad Debt 25 xi xii Table of Contents Develop Credit and Collections Policies 25 Train and Supervise Other Employees 25 Cooperate with Other Departments 25 Maintain Good Customer Relations 26 The Credit Management Process 26 Initial Screening of Applications 27 Credit Investigation 28 Credit Decision 28 Control of the Account 29 Collections 29 A Career in Credit Management 29 The Demand for Credit Managers 29 Professional Associations for Credit Managers 30 Educational Offerings 30 Lobbying Activities 31 Publications 31 Information Exchange 31 Public Relations 31 Important Qualifications for Credit Managers 31 Careful Attention to Detail 32 Ability to Make Decisions 32 Persistence 32 Good Human Relations Skills 32 Organization of This Textbook 33 Important Terms 33 Discussion Questions 33 Case Problem 36 Suggested Readings—Part I 34 Internet Sites 34 PART II Understanding Consumer Credit 3 Retail and Service Credit 39 Retail Credit—General Purpose and Concerns 39 Benefits of Providing Retail and Service Credit 40 Potential Problems Arising from Retail Credit Programs 40 Retail 30-Day Charge Accounts 40 Important Features of 30-Day Charge Accounts 41 Benefits and Pitfalls of 30-Day Charge Accounts 41 Retail Installment Credit 42 Important Features of Retail Installment Credit 42 Increased Use of Installment Credit 42 Principles of Retail Installment Credit 43 Type of Goods 43 Down Payment 44 The Installment Terms and Schedule of Payments 44 Finance Charges 44 Repossession 45 Rebates for Prepayment 46 Acceleration Clause 47 Credit Investigation 48 Benefits and Pitfalls of Installment Credit 48 Retail Revolving Credit 49 Important Features of Retail Revolving Credit 49 Variations in Computing Finance Charges 51 Other Important Characteristics 52 Benefits and Pitfalls of Revolving Credit 53 Current Status of Retail Revolving Credit 54 Major Oil Company Plans 54 Other Variations and Types of Retail Charge Account Credit 55 90 Days Same as Cash 55 Divided Payments 55 Service Credit 55 Professional Credit 55 Credit in Service and Repair Establishments 56 Problems and Challenges in Service Credit 56 Important Terms 57 Table of Contents Discussion Questions 57 Case Problem 59 4 Financing Retail and Service Credit Transactions 60 Credit Card Programs 61 Proprietary Store Cards 61 General-Purpose Cards 62 Travel and Entertainment Cards 68 Debit Cards 70 Credit Card Fraud 71 Financing Retail Installment Transactions 72 Financing by Commercial Banks 72 Financing by Sales Finance Companies 76 Competition for Installment Contract Financing 78 Important Terms 78 Discussion Questions 79 5 Types of Consumer Credit—Cash Loan Credit 80 Use of Cash Loans by Consumers 80 Consumer Cash-Lending Institutions 82 Commercial Banks 82 The Changing Character of Commercial Banks and Their Customers 87 Credit Unions 89 Consumer Finance Companies 93 Industrial Banks and Loan Companies 97 Savings and Loan Associations 97 Other Types of Lenders 98 Relative Costs of Consumer Lending Institutions 99 Types of Risk Accepted 99 Investigation Costs 100 Cost of Capital 100 Bad-Debt Losses 100 Collection Costs 100 xiii Sources of Income 101 Services Provided 101 Convergence and Consolidation of Financial Institutions 102 Important Terms 102 Discussion Questions 102 Case Problem 104 6 Real Estate Credit 107 Residential Financing 108 Special Programs to Assist Borrowers 108 The Secondary Mortgage Market and Second-Layer Lenders 109 Sources of Mortgages and Real Estate Credit 110 Savings and Loan Associations 111 Commercial Banks 112 Savings Banks 113 Mortgage Bankers and Brokers 113 Life Insurance Companies 113 Credit Unions 113 Federally Supported Agencies 113 Other Sources 114 Provisions of Home Mortgages 114 Types of Mortgage Loans 114 Amortization 116 The "Point" System in Mortgage Lending 118 Balloon Clause 118 Assumption Clause 118 Prepayment Clause 118 Mortgage Lending Standards 119 Monthly Housing Expense-to-income Ratio 119 Monthly Debt Payment-to-income Ratio 120 Closing Costs 120 Home Equity Loans 121 Discrimination in Mortgage Lending 122 Important Terms 122 Discussion Questions 123 Case Problem 124 XIV Table of Contents 7 Regulation of Consumer Credit 125 Federal Regulation of Consumer Credit 126 The Goals of Credit Regulation 126 The Regulating Agencies—Federal and State 127 Early Consumer Credit Legislation 129 Credit Control Act 129 Truth in Lending Act—Title I of the Consumer Credit Protection Act 129 Credit Card Issuance Act—Title V of the Consumer Credit Protection Act 132 Fair Credit Reporting Act—Title VI of the Consumer Credit Protection Act 132 Fair Credit Billing Act 133 Equal Credit Opportunity Act (ECOA)—Title VII of the Consumer Credit Protection Act 134 Regulation Q 136 Fair Debt Collection Practices Act—Title VIII of the Consumer Credit Protection Act 137 Electronic Fund Transfer Act 137 Depository Institutions Deregulation and Monetary Control Act (DIDCMA) 138 The Gam-St Germain Depository Institutions Act 138 Debt Collection Act 139 Competitive Equality Banking Act 139 Fair Credit and Charge Card Disclosure Act 139 Home Equity Loan Consumer Protection Act 140 Financial Institutions Reform, Recovery, and Enforcement Act 140 The Home Mortgage Disclosure Act of 1975 141 The Community Reinvestment Act of 1977 141 State Regulation of Consumer Credit 142 Uniform Consumer Credit Code (UCCC) 142 Uniform Commercial Code 142 Important Terms 143 Discussion Questions 144 Suggested Readings—Part II 144 Internet Sites 144 PARTffl Management and Analysis of Consumer Credit 8 Management and Promotion of Consumer Credit 149 The Need for Sound Credit Management 150 Retail Credit Management 151 Managing Cash Lending Activities 151 Service Credit Management 152 Credit Management Activities 152 Developing Policies, Rules, and Procedures 152 Organizing the Credit Department 154 Developing Control Measures 154 Professional Associations for Consumer Credit Managers 155 International Credit Association 155 Credit Professionals International 156 Retail Merchants Association 156 American Bankers Association 156 The Institute of Financial Education 157 Credit Union National Association, Inc. 157 American Collectors Association, Inc. 157 Associated Credit Bureaus, Inc. 158 Other Associations 158 The Credit Research Center 158 Marketing Credit Programs 158 Should Credit Customers Be Sought? 159 Sources of Additional Credit Sales 161 The Marketing Mix 161 Important Terms 164 Discussion Questions 165 Case Problem 166 Table of Contents 9 The Consumer Credit Investigation 167 Facts or Opinions 168 What to Investigate 168 Character 169 Capacity 169 Capital 169 Collateral 169 Conditions 170 Common Sense 170 Relative Importance of the C's of Credit Analysis 170 Credit Qualities to Investigate 171 Payment Record 171 Income 173 Indebtedness and Expenditures 173 Employment 173 Residence 174 Marital Status 174 Age 174 Reserve Assets 175 Equity in Purchase 175 Collateral 175 Purpose for the Credit 176 Influence of Economic Conditions 176 Investigation and Verification 177 How Much to Investigate 177 Where to Investigate 178 Information Supplied by Applicants 178 The Credit Application 179 The Credit Interview 181 Analyzing the Application 184 Indicating the Investigation to Make 185 Information Supplied by Direct Inquiry 186 Inquiry by Mail 186 Developing Additional Informants 188 Inquiry by Telephone 188 Inquiry by Outside Representative 188 Inquiry through Credit Group Meetings 189 Information Supplied from In-File Ledger Facts 189 Important Terms 189 Discussion Questions 190 XV 10 Consumer Credit Reporting Agencies 191 Clearinghouses of Credit Information 192 Types of Credit Bureaus 192 Credit Bureau Products and Services 193 History and Organization of Credit Bureaus 194 Beginning and Development of Local Credit Bureaus 194 Origin and Growth of the Trade Association for Credit Bureaus 194 Organization and Ownership of Local Credit Bureaus 195 Operation of Credit Bureaus 196 Principal Sources of Credit Information 196 Types of Information Gathered 196 Scope of Bureau Operation 200 Charges for Credit Bureau Services 201 Credit Bureau Operations and the Law 202 Experian Information Services 206 Trans Union 213 Equifax, Inc. 214 Specialized Credit Bureaus and Other Sources 215 Important Terms 215 Discussion Questions 215 11 Decision Making and Control 217 Decision Making in Credit Operations 218 Importance of Decisions 218 Reasons for Poor Credit Decisions 218 Developing a Credit Standard 220 Judgmental versus Numerical Decision Making 221 Grading as an Analytical Device 222 Credit Scoring Systems 224 Automated Credit Decision Making 225 Discrimination in Decision Making 227 XVi Table of Contents Controlling the Credit Relationship 228 Information Processing 228 Setting Credit Lines and Limits 230 Identification and Authorization 232 Computerization and Credit Control 233 Time and Expense Problems 235 Important Terms 235 Discussion Questions 235 1 Suggested Readings—Part III 236 Internet Sites 237 Case Problems 238 PARTIV Understanding Business Credit 12 Business Use of Merchandise Credit 245 Function of Merchandise Credit 246 Financing the Movement of Goods 246 Essential to a Mass-Distribution Economy 247 Terms of Sale 247 Establishing Terms of Sale 249 Factors Influencing Terms of Sale 249 Terms of Sale Classified 253 Prepayment Terms 253 Cash Terms 253 Net Terms 254 Ordinary Terms 254 Single-Payment or Lumped-Order Terms 254 Special Datings Terms 255 Consignment Terms 256 Cash Discounts and Equivalent Rates of Interest 256 The Problem of Unearned Discounts 257 Terms of Sale and Federal Legislation 257 Cash Discounts or Trade Discounts? 258 Negotiable Instruments 258 Promissory Notes 259 Drafts 259 Important Terms 260 Discussion Questions 260 Problems and Applications 262 13 Financial Capital for Business Operations 263 Merchandise Credit Management versus Financial Capital for Business Operations 264 Need for Loans 265 Commercial Bank Loans 266 Credit Policy of Commercial Banks 266 Kinds of Loans 267 Bank Interest Rates—Discount Rates 269 Activities of the Small Business Administration (SBA) 269 Basic Types of Business Loans 270 Terms of Loans 271 Collateral Needed 271 Accounts Receivable Financing 271 Ordinary Accounts Receivable Financing 273 Factoring Accounts Receivable 274 Commercial Finance Companies 276 Leasing 277 Commercial Paper as a Source of Funds 277 Long-Term Loans 278 The Need for Long-Term Financing 278 Forms and Sources of Long-Term Borrowing 278 Starting or Expanding an Individual's Business 279 Important Terms 280 Discussion Questions 281 Suggested Reading—Part IV 281 Internet Sites 281 Table of Contents PARTV Management and Analysis of Business Credit 14 Responsibilities of the Business Credit Manager 285 Business Credit Executive—Status, Place, and Functions 286 Changing Status and Qualifications of Credit Management 286 National Association of Credit Management 286 The Credit Department in the Organization Framework of the Company 288 Planning the Business Credit Investigation 290 Forms of Business Organization 290 Classification of Sources of Business Credit Information 294 Selecting Sources of Credit Information 295 Accuracy of Information 295 Context of Credit Reports 295 Speed of Reporting Service 296 Cost of Credit Information 296 Trade and Geographic Coverage 296 Variety and Number of Reports 297 Supplemental Services 297 Selecting Sources of Credit Information 295 Internal Information and Direct Investigation 297 Internal Information 298 Direct Investigation 298 Customer-Supplied Information 298 Direct Interchange 302 Evaluation of Internal Information and Direct Investigation 305 Leveraged Buyouts 306 Important Terms 307 Discussion Questions 307 xvii 15 Business Credit Reporting Agencies 308 The General Mercantile Agency—Dun Bradstreei 309 Origin and Development of Dun Bradstreet 309 The Organization, Services, and Activities of Dun Bradstreet Information Services 310 Principal Activities of Dun Bradstreei 310 Methods of Collecting Credit Information 314 Principal Types of Reports 314 Business Information Reports 315 Heading and Summary of Business Information Report 316 Other Sections of the Business Information Report 320 Payment Analysis Reports (PAR) 322 Dun's Financial Profiles 322 Continuous Service 322 VIP ReportsySpecial Purpose Reports 323 Use of Credit Reports by Subscribers 323 The Dun Bradstreet Reference Book of American Business 324 Contents of the Reference Books 324 Explanation of Ratings 324 Use of the D B Reference Book by Credit Managers 326 Other Activities 327 Dunsdial 327 DunsPrint 327 Evaluation of Dun Bradstreet 328 Other General Mercantile Agencies 329 Experian (Formerly TRW) Business Information Services 329 Veritas Business Information, Inc. 330 National Association of Credit Management 331 Organization 331 Activities 331 XViH Table of Contents National Business Credit Reporting Service (NACM) 332 Organization 334 Method of Operation 334 Contents and Interpretation of NACM National Business Credit Report 334 Comments 337 Appraisal of the NACM Credit System 337 Specialized Business Credit Reporting Agencies 338 Reimer Credit Groups 339 Appraisal of Specialized Agencies 339 Important Terms 340 Discussion Questions 340 '. 16 Financial Statements—Analysis and Interpretation 341 Reasons for Financial Statements 341 Sources of Statements 342 Directly from Risk 342 Indirectly from Mercantile Credit Agencies 342 Types of Financial Statements 345 Balance Sheet Classifications 345 Income Statement Classifications 346 Preliminary Appraisal of Financial Statements 347 Window Dressing or "Putting the Best Foot Forward" 347 Undue Optimism or "Reluctance to Face Unpleasant Realities" 348 Inability to Reflect Current Facts 348 Purposes of Statement Analysis 348 Methods of Statement Analysis 349 Simple Evaluation 349 Percentage Comparison 349 Ratio Analysis 349 Typical Financial Ratios 350 Liquidity 350 Solvency 352 Profitability 352 Importance of Cash How 353 Actual Falsification 354 Types of Accounting Opinions of Financial Statements 357 Unqualified Opinion 357 Unqualified Opinion with Qualification as to Scope 357 Qualified Opinion 358 Adverse Opinion 358 Disclaimer of Opinion 358 Financial Statement Legislation 358 Illustrative Use of Ratio Analysis 359 Important Terms 361 Discussion Questions 362 17 Business Credit—Analysis, Decision Making, and Credit Lines 365 Decision Alternatives 365 Yes . Order or Applicant Approved 366 No . Order or Applicant Rejected 366 Maybe . 366 How Much? . Setting a Credit Line 366 Decision-Making Goals 367 Valid Decisions 367 Speed and Efficiency 367 Consistency 367 Reasonable Decisions 367 Adherence to Credit Laws 368 Developing a Written Credit Policy 368 Credit Department Mission 368 Credit Department Goals 368 Credit Department Organization and Authority 369 Required Documentation and Investigations 369 Credit Lines 369 Terms of Sale 369 Security Requirements 369 Collections Policy 369 Credit Lines 370 Advantages 370 Limitations 370 Methods of Setting Credit Lines 371 Table of Contents To Inform or Not to Inform Customers 372 Order Limits 373 Basic Decision Guidelines 373 Creditor's Rights Under the UCC 374 Protecting Yourself from Business Fraud 374 Automatic and Nonautomatic Initial Orders 375 Automatic Initial Orders 376 Nonautomatic Initial Orders 376 Handling Orders from Established Customers 376 Speed—Essential to Handling Orders 377 Review of Decisions 378 Important Terms 378 Discussion Questions 378 Suggested Readings—Part V 379 Internet Sites 379 PART VI International Trade Credit 18 International Trade Credit 383 Credit Problems of Export Trade 384 Foreign Government Policies 384 Economic Stability 384 Currency and Exchange 385 Business Practices 385 Distance 386 Government-Sponsored Programs to Encourage Exports 386 Collections 387 Export Terms of Sale 388 Open Account 389 Consignment 389 Drafts 389 Authority to Purchase 390 Export Letter of Credit 390 Cash before Delivery Terms 391 xix Sources of Foreign Credit Information 392 Commercial Credit Reporting Agencies 392 Commercial Banks 394 Other Sources 394 Credit Card Boom Outside the United States 395 Important Terms 395 Discussion Questions 395 Suggested Readings—Part VI 396 Internet Sites 396 PART VII Collections Management and Control 19 Collection Policies and Practices 399 Goals of a Good Collection System 399 Aid the Working Capital Position of the Firm 400 Reduce Operating Expenses and Bad Debt 400 Retain Customer Goodwill 400 Rehabilitate the Customer 400 Aid the Sales Effort 401 Promote Good Communications with Customers 401 Reasons for Nonpayment 401 Debtor Misunderstood Terms 402 Disputed Amount 402 Careless or Inefficient Customer 402 Small Amount Involved and Customer Ignores 402 Slow by Habit and by Nature 402 Poor Financial Management 403 Temporarily Out of Funds but Good 403 Could Pay but Must Be Forced 403 Terms Chiseler 403 A Skip 404 A Fraud 404 Factors Affecting a Collection Policy 405 XX Table of Contents Capital 405 Competition 405 Type of Goods 405 Class of Customers 406 Important Ingredients in a Collections System 406 Coordination of Credit and Collection Policies 406 Flexibility 407 Prompt Responses to Missed Payments 407 Persistence 407 Cost Effective 407 Legal Considerations 407 A General Collection System 408 The Impersonal Routine Stage 410 The Impersonal Appeals Stage 410 The Personalized Appeals Stage 412 Drastic or Legal Action Stage 412 Credit Management Tips 414 Automated Collections Systems 417 Organize Collection Efforts 417 Handle Routine Communications 418 Analyze Delinquency 418 Monitor Customer Payment Patterns 418 Evaluate Collection Personnel 418 Conduct Collection Calls 419 Important Terms 419 Discussion Questions 419 Case Problem 421 20 Controlling Accounts and Measuring Efficiency 422 Customer Credit Insurance 422 Nature of the Insurance 423 Business Credit Insurance 424 Purpose of Business Credit Insurance 425 Basic Features of Business Credit Insurance 425 Advantages of Business Credit Insurance 426 Disadvantages of Business Credit Insurance 427 Special Situations in Collections 428 Restructuring the Original Agreement 429 Extension Agreement 429 Composition Settlement 430 Assignment 430 Bankruptcy 431 Adjustment Bureaus 436 Consumer Credit Counseling Service 436 Measuring Efficiency in the Credit Department 437 Responsibilities of the Credit Department 437 Tests of Credit Department Operations 438 Credit Department Cost Calculations 442 Interpreting Results 443 Presenting the Measured Results 443 Important Terms 444 Discussion Questions 444 Suggested Readings—Part VII 445 Case Problem 446 Glossary 447 Index 459
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spelling	Cole, Robert Hartzell Verfasser (DE-588)131937189 aut Consumer and business credit management Robert Cole ; Lon Mishler 11. ed. Boston, Mass. [u.a.] Irwin/McGraw-Hill 1998 XX, 474 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Credit -- Management Consumer credit Mishler, Lon Verfasser aut http://www.loc.gov/catdir/description/mh022/97010347.html Publisher description HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016837895&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Cole, Robert Hartzell Mishler, Lon Consumer and business credit management Credit -- Management Consumer credit
title	Consumer and business credit management
title_auth	Consumer and business credit management
title_exact_search	Consumer and business credit management
title_exact_search_txtP	Consumer and business credit management
title_full	Consumer and business credit management Robert Cole ; Lon Mishler
title_fullStr	Consumer and business credit management Robert Cole ; Lon Mishler
title_full_unstemmed	Consumer and business credit management Robert Cole ; Lon Mishler
title_short	Consumer and business credit management
title_sort	consumer and business credit management
topic	Credit -- Management Consumer credit
topic_facet	Credit -- Management Consumer credit
url	http://www.loc.gov/catdir/description/mh022/97010347.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016837895&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT coleroberthartzell consumerandbusinesscreditmanagement AT mishlerlon consumerandbusinesscreditmanagement

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