Hostname: page-component-7dd5485656-zlgnt Total loading time: 0 Render date: 2025-10-31T07:29:35.039Z Has data issue: false hasContentIssue false
  • English
  • Français

A General Model for Accounts-Receivable Analysis and Control

Published online by Cambridge University Press:  19 October 2009

Wilbur G. Lewellen  and
Robert O. Edmister
Get access Rights & Permissions [Opens in a new window]

Extract

The problem of monitoring the ongoing receivables collection experience of an enterprise which sells on credit is, in essence, the problem of identification. The concern is an accurate appraisal of customer account payment patterns — in particular, a determination of whether and to what extent those patterns vary over time. Successful execution by the credit manager of his responsibilities for policy formulation, collection enforcement, and forecasting necessarily depends heavily on the availability to him of a reliable reporting mechanism.

Information

Type
Research Article
Information
Journal of Financial and Quantitative Analysis , Volume 8 , Issue 2 , March 1973 , pp. 195 - 206
Copyright
Copyright © School of Business Administration, University of Washington 1973

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

Article purchase

Temporarily unavailable

References

[1]Benishay, H. “Managerial Control of Accounts Receivable: A Deterministic Approach.” Journal of Accounting Research, Spring 1965.CrossRefGoogle Scholar
[2]Hunt, P.; Williams, C.; and Donaldson, G.. Basic Business Finance. 4thHomewood, Ill.: Richard D. Irwin, 1971.Google Scholar
[3]Johnson, R.Financial Management. 4th ed.Boston, Mass.: Allyn & Bacon, 1971.Google Scholar
[4]Kent, R.Corporate Financial Management. 3rd ed.Homewood, Ill.: Richard D. Irwin, 1969.Google Scholar
[5]Marrah, G. “Managing Receivables.” Financial Executive, July 1970.Google Scholar
[6]Van Horne, J.Financial Management and Policy. 2nd ed. Englewood Cliffs, N.J.: Prentice-Hall, 1971.Google Scholar
[7]Weston, F., and Brigham, E.. Managerial Finance. 3rd ed.New York, N.Y.: Holt, Rinehart and Winston, 1969.Google Scholar