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应收账款管理外文文献
MANAGEMENT OF ACCOUNTS RECEIVABLE
IN A COMPANY
Abstract
Accounts receivable management directly impacts the profitability of a company.
Firstly, the purpose of the empirical part of the study is to analyze accounts
receivable and to demonstrate a correlation between the accounts receivable level
and profitability expressed in terms of Retun on Assets (ROA) of
companies. Secondly, the aim of theoretical research is to explore cost and
benefits of changes in credit policy, determine the independent variables which
have an impact on net savings and establish a relationship among them in order
to develop a new mathematical model for calculating net savings following a
revision of credit policy. On the basis of research result, a mathematical model for
calculating net savings and following a revision of credit policy, has been
developed and with this model a company can consider different credit policies as
well as changes in credit policy in order to improve its income and profitability
and establish a credit policy that results in the greatest net profitability.
Keywords: accounts receivable, profitability, net savings, credit policy
21
sample
EKON. MISAO PRAKSA DBK. GOD XXII. (2013.) BR. 1. (21-38) Kontu?, E.: MANAGEMENT OF ACCOUNTS...
1.
INTRODUCTION
Accounts receivable is the money owed to a company as a result of
having sold its products to customers on credit. The primary determinants of the
companys investment in accounts receivable are the industry, the level of total
sales along with the companys credit and the collection policies.
Accounts receivable management includes establishing a credit and
collections policy.
Credit policy consists of four variables: credit period, discounts given for
early payment, credit standards and collection policy. The three primary issues in
accounts receivable management
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