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Management Of Accounts Receivable In A Company

Author

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  • Eleonora Kontus

    (The town of Kastav, Kastav)

Abstract

Accounts receivable management directly impacts the profitability of a company. Firstly, the purpose of the empirical part of the study is to analyze accounts receivable and to demonstrate a correlation between the accounts receivable level and profitability expressed in terms of Retun on Assets (ROA) of sample companies. Secondly, the aim of theoretical research is to explore cost and benefits of changes in credit policy, determine the independent variables which have an impact on net savings and establish a relationship among them in order to develop a new mathematical model for calculating net savings following a revision of credit policy. On the basis of research result, a mathematical model for calculating net savings and following a revision of credit policy, has been developed and with this model a company can consider different credit policies as well as changes in credit policy in order to improve its income and profitability and establish a credit policy that results in the greatest net profitability.

Suggested Citation

  • Eleonora Kontus, 2013. "Management Of Accounts Receivable In A Company," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 22(1), pages 21-38, june.
    • Handle: RePEc:avo:emipdu:v:22:y:2013:i:1:p:21-38
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    File URL: https://hrcak.srce.hr/index.php/clanak/153648
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    Citations

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    Cited by:

    1. Genesis Gyasi Sah, 2022. "Influence of Account Receivable Management Practices on the Performance of Small and Medium Scale Enterprises," Technium Social Sciences Journal, Technium Science, vol. 32(1), pages 376-388, June.

    More about this item

    Keywords

    accounts receivable; profitability; net savings; credit policy;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • D29 - Microeconomics - - Production and Organizations - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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