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1、EleonoraKontuš,M.S.ThetownofKastav,KastavBudgetandFinanceDepartmentManagerE-mail:eleonora.-com.hrMANAGEMENTOFACCOUNTSRECEIVABLEINACOMPANYUDK/UDC:657.422:658.155JELklasifikacija/JELclassification:G32,D29,M41Prethodnopriopćenje/PreliminarycommunicationPrimljeno/Received:8.listopad
2、a2012./October8,2012Prihvaćenozatisak/Acceptedforpublishing:10.lipnja2013./June10,2013AbstractAccountsreceivablemanagementdirectlyimpactstheprofitabilityofacompany.Firstly,thepurposeoftheempiricalpartofthestudyistoanalyzeaccountsreceivableandtodemonstrateacorrelationbetweentheac
3、countsreceivablelevelandprofitabilityexpressedintermsofRetunonAssets(ROA)ofsamplecompanies.Secondly,theaimoftheoreticalresearchistoexplorecostandbenefitsofchangesincreditpolicy,determinetheindependentvariableswhichhaveanimpactonnetsavingsandestablisharelationshipamongtheminorder
4、todevelopanewmathematicalmodelforcalculatingnetsavingsfollowingarevisionofcreditpolicy.Onthebasisofresearchresult,amathematicalmodelforcalculatingnetsavingsandfollowingarevisionofcreditpolicy,hasbeendevelopedandwiththismodelacompanycanconsiderdifferentcreditpoliciesaswellaschang
5、esincreditpolicyinordertoimproveitsincomeandprofitabilityandestablishacreditpolicythatresultsinthegreatestnetprofitability.Keywords:accountsreceivable,profitability,netsavings,creditpolicy21
EKON.MISAOPRAKSADBK.GODXXII.(2013.)BR.1.(21-38)Kontuš,E.:MANAGEMENTOFACCOUNTS...1.INTROD
6、UCTIONAccountsreceivableisthemoneyowedtoacompanyasaresultofhavingsolditsproductstocustomersoncredit.Theprimarydeterminantsofthecompany'sinvestmentinaccountsreceivablearetheindustry,theleveloftotalsalesalongwiththecompany'screditandthecollectionpolicies.Accountsreceivablemanageme
7、ntincludesestablishingacreditandcollectionspolicy.Creditpolicyconsistsoffourvariables:creditperiod,discountsgivenforearlypayment,creditstandardsandcollectionpolicy.Thethreeprimaryissuesinaccountsreceivablemanagementaretowhomcreditshouldbeextended,thetermsofthecreditandtheprocedu
8、rethatshouldbeusedtocollectthemoney.Themajordec
