CPABC Industry Update Winter 2014 | Page 17

is to make sure the cash flows quickly from the till to your bank account. The key to fast cash inflow is to make it as easy as possible for your customers to pay you. As we slowly become a cashless society, it’s important for retailers to provide customers with other options such as mobile, online, Flash or Near Field technologies, or credit/ debit cards. They’re faster, can lower your processing costs, and reduce your risk to theft, fraud and counterfeit currency. But most importantly, your customers are demanding it! If your franchise has accounts receivable, it can be a little more complicated. Remember, if you’re doing your best to manage your cash flow, so are your customers, which means that they’ll try to pay you when it’s advantageous for their business. If payment is overdue, be firm. Provide options and follow up with your customers. To motivate your customers, you may want to consider offering terms or discounts for early payment. Typical discounts range from 1.5-3% if paid within a specified term. A very common term is 2% 10 Net 30, which means a 2% discount if paid within 10 days or full payment due within 30 days. Taking advantage of 2% 10 is equal to approximately a 73% annual interest rate. You can also consider charging interest on overdue payments. Although these strategies can be effective, any increase in cash flow should be weighed against the cost of discounts or loss of customers as a result of credit policies. …spend it with care. Considering the expenses most franchises have from week to week, monitoring spending may be easier said than done. However, managing your expenses – both discretionary and non-discretionary – can be made easy with an online banking application, various tablet applications and/or accounting software. You’ll know exactly what’s been paid and what’s still due, in real time. Online banking is not just access to your business account to see what has cleared or which deposits have been made. Many of the banks have improved their online presence with tools that can monitor your expenses, can schedule future utility payments, process payroll directly to employee accounts or debit customer accounts, basically increasing your ability to manage the timing of your cash inflows and outflows. When it comes to expenses like supplies, you may qualify for discounts for early payment. But it’s important to calculate if the discount is worth taking. Early payment may have repercussions on your cash flow, your credit line and in lost opportunities that may arise. Managing inventory is another cash flow challenge, especially in the food industry given the nature of the inventory. A good approach is to tie your inventory levels to your predicted sales levels and then monitor your inventory levels regularly. Know the margin, sales and profitability of each product and stock accordingly. Be mindful of inventory storage, especially with high rent locations. Some other factors to consider: what are your suppliers’ delivery schedules and can they deliver off hours with access to your premises? If they can deliver more often, you could employ ‘just-in-time delivery strategies.’ Wage expenses, along with lease and cost of goods, are typically the biggest costs on your business. Before hiring any new employees, you should ensure that you’re maximizing your current employees’ productivity. If you’re considering hiring contractors or part-time employees, hire wisely and for the long-term. After all, it’s expensive to train an employee. What to do if your cash flow changes What do you do if you miss a payment to your supplier? It can happen to the best-managed businesses, but it’s not the end of the world unless it becomes a pattern. Recurring late payment may force your supplier to put you on a cash-only basis, which can further impact your business. In many ways, your success is their success. So keep your suppliers informed if you’re going to be late so that you can make other arrangements, such as extending your payment terms or making partial payments. Then revisit your cash flow statement, your sales forecast and your financing arrangements. The key is to communicate and keep everyone informed of any changes in your plan. This article originally appeared in the FranchiseCanada Directory, and is reprinted with the permission of the Canadian Franchise Association. Paul daSilva is the Director of National Franchise Markets with RBC Royal Bank. WINTER 2014 | page 17