A sales budget spreads revenue over twelve months. Credit exposure follows dispatch dates and payment terms, which can create a much sharper peak. A business selling more to its largest customer may need more working capital before it earns any additional margin.
The review should group connected buyers where appropriate, identify currencies and show the longest credible payment delay. A list of legal entities can conceal one commercial dependency. Conversely, similar trading names do not by themselves establish that different buyers share a credit limit.
Insurance should be reviewed against that planned peak. Buyer approvals, country limits, deductibles and maximum liability all depend on the policy. An overall policy limit does not necessarily mean that the same sum is available for any one debtor.
The practical outcome is a sales plan with exposure controls attached: what can ship within existing approvals, what needs an insurer’s decision, and what needs another payment arrangement. Agreeing those controls in January is easier than trying to reconstruct them after an overdue account.
Where this goes next
