IDEAS home Printed from https://ideas.repec.org/a/cup/jfinqa/v8y1973i02p195-206_01.html
   My bibliography  Save this article

A General Model for Accounts-Receivable Analysis and Control

Author

Listed:
  • Lewellen, Wilbur G.
  • Edmister, Robert O.

Abstract

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.

Suggested Citation

  • Lewellen, Wilbur G. & Edmister, Robert O., 1973. "A General Model for Accounts-Receivable Analysis and Control," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 8(2), pages 195-206, March.
    • Handle: RePEc:cup:jfinqa:v:8:y:1973:i:02:p:195-206_01
    as

    Download full text from publisher

    File URL: https://www.cambridge.org/core/product/identifier/S002210900001927X/type/journal_article
    File Function: link to article abstract page
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. William L. Sartoris & Ned C Hill, 1981. "Evaluating Credit Policy Alternatives: A Present Value Framework," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 4(1), pages 81-89, March.
    2. Philip Leitch & Dawne Lamminmaki, 2009. "Refining measures to improve performance measurement of the accounts receivable collection function," Discussion Papers in Accounting accounting:200901, Griffith University, Department of Accounting, Finance and Economics.
    3. Darius Palia & Ben Sopranzetti, 2004. "Securitizing Accounts Receivable," Review of Quantitative Finance and Accounting, Springer, vol. 22(1), pages 29-38, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cup:jfinqa:v:8:y:1973:i:02:p:195-206_01. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kirk Stebbing (email available below). General contact details of provider: https://www.cambridge.org/jfq .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.