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An Integrated Model for Accounts Receivable Management

Author

Listed:
  • Zvi Lieber

    (Tel-Aviv University)

  • Yair E. Orgler

    (Tel-Aviv University)

Abstract

The purpose of this paper is to present an integrated model of accounts receivable. The model incorporates the major components of credit and collection policies such as the cash discount, credit period and charges for late payments. It considers the investment in accounts receivable, losses from bad debts and the impact of credit terms on sales. The objective is to maximize the present value of net earnings from accounts receivable. After deriving the general model, a simplified version is solved by classical optimization techniques under various sets of assumptions that are gradually relaxed.

Suggested Citation

  • Zvi Lieber & Yair E. Orgler, 1975. "An Integrated Model for Accounts Receivable Management," Management Science, INFORMS, vol. 22(2), pages 212-219, October.
    • Handle: RePEc:inm:ormnsc:v:22:y:1975:i:2:p:212-219
    DOI: 10.1287/mnsc.22.2.212
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    Cited by:

    1. Julius Aidoo-Buameh, 2014. "The Effect of NHIA Debt on Accounts Payables Management in Public Hospitals," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 4(8), pages 1001-1015, August.
    2. Seifert, Daniel & Seifert, Ralf W. & Protopappa-Sieke, Margarita, 2013. "A review of trade credit literature: Opportunities for research in operations," European Journal of Operational Research, Elsevier, vol. 231(2), pages 245-256.
    3. Huang, Wei & Goodell, John W. & Xia, Qing & Yuan, Shuai, 2024. "Trade credit provision and innovation: A strategic trade-off," International Review of Financial Analysis, Elsevier, vol. 94(C).
    4. Ho, Chia-Huei & Ouyang, Liang-Yuh & Su, Chia-Hsien, 2008. "Optimal pricing, shipment and payment policy for an integrated supplier-buyer inventory model with two-part trade credit," European Journal of Operational Research, Elsevier, vol. 187(2), pages 496-510, June.

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