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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
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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.

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

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References

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