{"id":4418,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4418"},"modified":"2026-09-07T09:43:45","modified_gmt":"2026-09-07T09:43:45","slug":"debt-management","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/forderungsmanagement\/","title":{"rendered":"Debt management"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>Debt management<\/strong> refers to the systematic monitoring and management of a company's receivables from its customers. This includes, in particular, keeping track of outstanding receivables, their due dates and their respective payment status.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is receivables management?<\/h2>\n\n  <p>Receivables arise, for example, when a company has provided a delivery or service and issued an invoice that has not yet been paid in full.<\/p>\n\n  <p>Receivables management looks at these receivables from their creation to their settlement and creates transparency as to which amounts are still outstanding, due or already paid.<\/p>\n<\/section>\n\n<section id=\"bestandteile\">\n  <h2>Which areas are part of receivables management?<\/h2>\n\n  <p>Key areas include, in particular:<\/p>\n\n  <ul>\n    <li>Overview of open customer receivables<\/li>\n    <li>Monitoring of due dates and payment status<\/li>\n    <li>Allocation and consideration of incoming payments<\/li>\n    <li>Detection of overdue receivables<\/li>\n    <li>Transition to Dunning process if claims are not settled on time<\/li>\n  <\/ul>\n<\/section>\n\n<section id=\"debitorenbuchhaltung\">\n  <h2>Receivables management and Accounts receivable - what is the difference?<\/h2>\n\n  <p>The <a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a> records accounts receivable, sales invoices and incoming payments in the bookkeeping system.<\/p>\n\n  <p>Credit management uses this information to monitor receivables and their payment status.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> The Accounts receivable documents claims - receivables management monitors their open and due balance.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"opos-mahnwesen\">\n  <h2>open items and Dunning process \u2013 what is the difference between them?<\/h2>\n\n  <p><a href=\"\/en\/glossary\/open-items\/\">Outstanding Items (OPOS)<\/a> refer to unsettled receivables or payables. They thus provide important information about the current volume of receivables.<\/p>\n\n  <p>The <a href=\"\/en\/glossary\/mahnwesen\/\">Revenue Service<\/a> relates in particular to the processing of due or overdue receivables and is thus a sub-area of receivables management.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/open-items\/\">Outstanding Items (OPOS)<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/mahnwesen\/\">Revenue Service<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4418","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4418","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4418"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}