应收账款管理外文文献

《应收账款管理外文文献》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、MANAGEMENTOFACCOUNTSRECEIVABLEINACOMPANYAbstractAccountsreceivablemanagementdirectlyimpactstheprofitabilityofacompany.Firstly,thepurposeoftheempiricalpartofthestudyistoanalyzeaccountsreceivableandtodemonstrateacorrelationbetweentheaccountsreceivablelevelandprofitabilityexpressedintermsofRetun

2、onAssets(ROA)ofcompanies.Secondly,theaimoftheoreticalresearchistoexplorecostandbenefitsofchangesincreditpolicy,determinetheindependentvariableswhichhaveanimpactonnetsavingsandestablisharelationshipamongtheminordertodevelopanewmathematicalmodelforcalculatingnetsavingsfollowingarevisionofcredit

3、policy.Onthebasisofresearchresult,amathematicalmodelforcalculatingnetsavingsandfollowingarevisionofcreditpolicy,hasbeendevelopedandwiththismodelacompanycanconsiderdifferentcreditpoliciesaswellaschangesincreditpolicyinordertoimproveitsincomeandprofitabilityandestablishacreditpolicythatresultsi

4、nthegreatestnetprofitability.Keywords:accountsreceivable,profitability,netsavings,creditpolicy21 sampleEKON.MISAOPRAKSADBK.GODXXII.(2013.)BR.1.(21-38)Kontuš,E.:MANAGEMENTOFACCOUNTS...1.INTRODUCTIONAccountsreceivableisthemoneyowedtoacompanyasaresultofhavingsolditsproductstocustomersoncredit.Th

5、eprimarydeterminantsofthecompany'sinvestmentinaccountsreceivablearetheindustry,theleveloftotalsalesalongwiththecompany'screditandthecollectionpolicies.Accountsreceivablemanagementincludesestablishingacreditandcollectionspolicy.Creditpolicyconsistsoffourvariables:creditperiod,discountsgivenfor

6、earlypayment,creditstandardsandcollectionpolicy.Thethreeprimaryissuesinaccountsreceivablemanagementaretowhomcreditshouldbeextended,thetermsofthecreditandtheprocedurethatshouldbeusedtocollectthemoney.Themajordecisionregardingaccountsreceivableisthedeterminationoftheamountandtermsofcredittoexte

7、ndtocustomers.Thetotalamountofaccountsreceivableoutstandingatanygiventimeisdeterminedbytwofactors:thevolumeofcreditsalesandtheaveragelengthoftimebetweensalesandcollections.Thecredittermsofferedhaveadirectbearingontheassociatedcostsandrevenuet