Rigid liabilities refer to liabilities that are not easy to repay in the short term, including:
Long-term borrowing: refers to borrowing with a repayment period of more than one year.
Bonds payable: refers to bonds issued by enterprises to bondholders to agree to repay principal and interest within a certain period of time.
Long-term payables: refers to the long-term debts that have not yet been repaid due to procurement, ** and other reasons in the course of operation.
Other long-term liabilities: refers to liabilities other than those mentioned above, which should be repaid for more than one year.
Rigid liabilities are characterized by:
The repayment period is long, and it is difficult to repay in the short term.
The large amount has a greater impact on the financial status of the enterprise.
The pressure of repayment is high, which may affect the business activities of the enterprise.
The management of rigid liabilities mainly includes the following aspects:
Reasonable arrangement of repayment period: According to the actual situation of the enterprise, the repayment period of long-term liabilities should be reasonably arranged, and the repayment period should be shortened as much as possible to reduce the repayment pressure.
Control the scale of liabilities: Strictly control the scale of long-term liabilities to avoid excessive liabilities and affect the business activities of enterprises.
Improve solvency: Improve the profitability and solvency of enterprises by strengthening operation and management, and provide guarantee for the repayment of long-term debts.
The management of rigid liabilities is an important part of the financial management of enterprises, and enterprises should strengthen the management of rigid liabilities to ensure the financial security of enterprises.