Results 191 to 200 of about 62,892 (244)

Accounts Receivable Management Policy: Theory and Evidence

The Journal of Finance, 1992
ABSTRACTThis paper develops and tests hypotheses that explain the choice of accounts receivable management policies. The tests focus on both cross‐sectional explanations of policy‐choice determinants, as well as incentives to establish captives. We find size, concentration, and credit standing of the firm's traded debt and commercial paper are each ...
Mian, Shehzad L, Smith, Clifford W, Jr
exaly   +5 more sources

Effective accounts receivable management

Finance and Credit, 2022
Subject. This article deals with the issues of effective management of receivables to ensure the financial sustainability of commercial organizations. Objectives. The article aims to study the concepts of receivables in the aspect of legal, accounting and economic approaches, analyze the methodology of accounts receivable management, and develop ...
Marina L. NECHAEVA   +2 more
openaire   +1 more source

Managing accounts receivable and accounts payable

Vestnik of North-Eastern Federal University. Series "Economics. Sociology. Culturology", 2021
Предприятие обязано контролировать дебиторскую и кредиторскую задолженность, следить за сроками погашения, не позволять необоснованного роста суммы дебиторской задолженности, особое внимание уделять по истребованию просроченной задолженности, вести активную работу с контрагентами. Крайне внимательно относиться к расчетам с кредиторами, вовремя погашать
openaire   +1 more source

APPROACHES TO MANAGING ACCOUNTS RECEIVABLE

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020
In view of the general trend of sharp increases in the amount of debt owed by enterprises in the Russian Federation, automation of foreclosure accounting is becoming more and more urgent. To solve the identified problems, a step-by-step methodology for managing receivables, including an algorithm for input assessment of solvency, ranking by the ...
openaire   +1 more source

Accounting and Analytical Mechanism for Managing Accounts Receivable in Construction

Auditor, 2021
Th e article considers the mechanisms of accounting and analysis of accounts receivable in the construction industry. Th e author highlighted the accounting tools that are used by construction companies, depending on the territorial and technological features of the industry.
openaire   +1 more source

Information and Accounting Support for Accounts Receivable Management

SSRN Electronic Journal, 2020
The article explores the subject of information and accounting solutions for accounts receivable management that include appropriate accounting solutions and analytical techniques. The study focuses on the statutory framework for accounting for accounts receivable under the Russian Accounting Standards (RAP), International Financial Reporting Standards
openaire   +1 more source

The Management of Accounts Receivable

1976
Accounts receivable or debtors represent sales that are made on credit — that is, the payments for goods are made sometime after delivery or after change in legal possession. The level of accounts receivable are a function of the level of sales, the credit terms, the riskiness of the individual customers given credit, and any seasonal influences ...
openaire   +1 more source

Management of Accounts Receivable under Inflation

Financial Management, 1983
* One aspect of working capital management is the determination of terms of credit specifying the period for which credit is extended and the discount, if any, given for early payment. If the terms are "2/10 net 30," for example, then a 2 percent discount of the sale price is granted if payment is made within 10 days and the full sale price is due ...
Moshe Ben-Horim, Haim Levy
openaire   +1 more source

Accounts receivable management in Digital transformation

Proceedings of the International Scientific Conference - Digital Transformation on Manufacturing, Infrastructure and Service, 2020
In modern conditions, there is a constant expansion of sales markets, and the turnover of organizations is growing. This leads to a large volume of cash flows and contract items, and those, in their turn, generate receivables. However, there has been an increase in the number of fly-by-night firms recently.
Elena Antysheva   +2 more
openaire   +1 more source

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