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  5. Insight 2009
  6. Insight May 2009
  7. UK SMEs – take control of your cash flow

UK SMEs – take control of your cash flow

May 2010

There are a range of robust measures and initiatives that companies can take to improve their cash flow. By Simon Reeves, Albany Software.


The volume of SMEs (small and medium size enterprises) struggling with poor cash flow is on the rise.

In a recession, cash flow holds businesses together. Without a clear view of what is available to a business at all times in terms of working capital, it becomes extremely difficult to forecast and remain competitive in markets that are already proving a stern test.

By simplifying business operations, a tighter rein on cash flow can be achieved.

This can reduce working capital and free up cash – and archaic processes can be eliminated.

Late payments and the downturn

Recent figures released by Bacs, the electronic payment scheme, state that in 2008, SMEs in the UK were owed £25.9 billion in late payments. Over half of SMEs in the UK say that they expect payment upon receipt of an invoice within 30 days - yet the average SME waits 41 days beyond those agreed payment terms for an invoice to be paid.

With almost a quarter of all SMEs citing cash flow problems as the direct reason for late payments, it’s clear where the issues lie.

Michael Chambers, managing director of Bacs, said: ‘Action must be taken to address this crushing payment issue, but businesses also have to take responsibility for helping themselves where they can. For instance - while the government has brought in a system of paying public sector invoices within ten days, surprisingly, three quarters of British SMEs haven't replicated that and still offer lengthier payment terms. Encouraging payment straight into bank accounts by Bacs direct credit could also help shorten delays.’

Bacs has implemented a campaign named ‘pay me direct’. It reasons that as growing volumes of businesses turn to Bacs direct credit to pay staff, they should also use the scheme to settle all other business payments.

Last December, the UK government announced a prompt payment code to encourage timely payments to SME businesses.

If complied with, the two schemes should ensure a significant upturn in fortunes for SME businesses struggling with cash flow problems.

Payments and collections are two of the most critical elements of the cash flow cycle. By tightening controls around these areas, a business is far better placed to deal with poor cash management.

B2B (business to business) direct debit collections

The role of collections in the cash flow cycle cannot be understated. By placing emphasis on prompt and efficient payment from its peers, a business is able to make critical decisions regarding its running and remain competitive.

The average length of time it takes a public limited company to pay its suppliers is 44 days.

Statistics released by The Cheque and Clearing Card Company earlier this year revealed that, although cheque usage is steadily declining - the number has nearly halved over the last decade - the cheque is still the favoured form of B2B payment method for over 75% of companies.

Cheques have formed the backbone of the UK payments infrastructure for more time than many of us care to remember and, to their great credit, have survived the test of time as a secure and reliable funds transfer solution. Conversely, they have traditionally armed businesses with a plethora of ready to use excuses in such times when a payment has not been received successfully – ‘It’s in the post’ or ‘It’s awaiting signing’ currently top the list as the phrases of choice.

Currently, B2C (business to consumer) direct debits operate as the only system that enables a business to collect payments from its customers regularly and without the need for manual intervention. Once a collection schedule has been set up, the only reason it would fail is if the funds are not immediately available in the payer’s bank account.

Bob Larkham, head of payment industry relations at Albany Software, said: ‘When it comes to credit management, more and more businesses in the rest of Europe are using B2B direct debits to collect monies owed. Rather than chasing up for cheques or asking to be paid on time via direct credit, they agree to supply goods on the basis that they will collect payments via B2B direct debits.’

He continued: ‘Rather than harnessing the present UK direct debit service, we should encourage the UK Payments Council and Bacs to introduce a same day or next day, non-refundable B2B direct debit as a separate service with its own scheme rules. This would be ideal for the many SMEs who currently cannot get their bank’s permission to be direct debit originators.’

A B2B direct debit system, mirroring the current one in operation, would facilitate the eradication of older, inefficient payment methods such as cheques and cash, virtually guaranteeing the regular arrival of funds directly into the business’s bank account in accordance with the timescales agreed, eliminating the dreaded question: ‘When will I get paid?’

The Faster Payments Service – Direct Corporate Access (DCA)

Launched commercially in May, 2008, The Faster Payments Service introduced a same day payments system to rival the current service, CHAPS. Same day funds transfers are now able to be made at a fraction of the cost of CHAPS payments and, as a result, consumers are able to transfer money between bank accounts instantaneously.

Direct Corporate Access for Faster Payments is due to be piloted in midyear by Barclays and will enable businesses nationwide to embrace the system and begin making same day transfers. The scheme will not only serve as an inexpensive contingency for late payments to staff and suppliers, but will also facilitate regular usage for businesses wishing to spend more time on their financial processes, while still meeting deadlines.

By making and receiving faster payments, businesses will be viewed in a much more favourable light by their peers and enjoy the reciprocal benefits that come with paying and being paid promptly. This in turn will allow cash flow to be viewed as a constantly fluctuating entity, as opposed to a figure that is only visible as changing intermittently. By knowing exactly what is available in terms of cash at any given time, a business is far better placed to make crucial decisions regarding investment opportunities or the negotiation of new supplier terms and is able to reassure investors and customers that the company is financially competent and stable.

Solutions - the future and technological improvements

Such plans to halt the late payment epidemic are ambitious, but if they are to be successful a dramatic corporate restructure is needed. The fact is the technology is readily available to aid SMEs in such adverse conditions. Businesses are able to install intelligent Bacs payment software to integrate with their existing infrastructure, which effectively adopts the role of a payroll/supplier payments/expenses gateway. The solution simply and securely transmits payments directly to Bacs with minimal disruption to the company’s existing infrastructure.

While the payment of invoices remains the major cause of sleepless nights for many finance staff, the importance of their accurate delivery is paramount – without sending a valid invoice, a business cannot receive payment. By sending financial documentation electronically and on time, the uncertainty over their receipt is eliminated and if at the other end the invoice is processed via Bacs Direct Credit, payment will be received swiftly. A company can typically implement e-document distribution software in a matter of days and will, if sending around 350 documents per month, experience significant return on investment inside one year.

SMEs have at their fingertips the technology and the means to reverse their fortunes in the face of the adversity the business world is currently experiencing. Industry developments now mean that invoices and payments can be sent and received at the touch of a button, enabling a far slicker business model to take shape. This, coupled with the campaigns and initiatives already in operation to improve the cash flow cycle, should ensure that the future for SMEs is far brighter than many believe.

Links
Improving cash flow using credit management
Financial management in SMEs

May 2009

  1. Insight May 2009
    • 25th AGM for Hong Kong office
    • A bank holiday offer to boost your CPD
    • Becoming a key player in shared services
    • Charities conference
    • CIMA launches Pakistan office
    • CIMA Management Accounting Awards 2009
    • CIMAsphere online community launches
    • Creating highly productive and positive teams
    • Credit crunch will boost respect for finance, say FDs
    • Financial reporting news: G20 calls for better standards
    • Follow CIMA news on Twitter
    • Malaysia CPD events
    • More news and events by global region
    • Online course on insolvency
    • Outsourcing the finance function: making the decision
    • Report aims to bridge gap between marketing and finance
    • Roundtables tackle cost issues in agriculture
    • Spreadsheet skills: the power of pivot tables
    • Stand out with Business Essentials course
    • The biggest mistakes made by corporate accountants
    • Top names to speak at World Conference in Malaysia
    • UK SMEs – take control of your cash flow
    • Webcast explains CIMA's CPD services
    • What are your work values?

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In this issue:

Features

  • In this issue
  • Story one
  • Becoming a key player in shared services
  • Report aims to bridge gap between marketing and finance

Careers and development

  • Roundtables tackle cost issues in agriculture
  • Creating highly productive and positive teams
  • The biggest mistakes made by corporate accountants
  • What are your work values?
  • Credit crunch will boost respect for finance, say FDs
  • UK SMEs – take control of your cash flow
  • Financial reporting news: G20 calls for better standards
  • Spreadsheet skills: the power of pivot tables
  • Outsourcing the finance function: making the decision

News and announcements

  • Follow CIMA news on Twitter
  • More news and events by global region
  • 25th AGM for Hong Kong office
  • Malaysia CPD events
  • Online course on insolvency
  • CIMA launches Pakistan office
  • Charities conference
  • CIMA Management Accounting Awards 2009
  • A bank holiday offer to boost your CPD
  • Stand out with Business Essentials course
  • Webcast explains CIMA's CPD services
  • CIMAsphere online community launches
  • Top names to speak at World Conference in Malaysia

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