ACCOUNTS RECEIVABLE MANAGEMENT: DESCROPTION AND SAMPLING TECHNIQUE

Yıl 2017, Cilt: 9 Sayı: 2, 47 - 57, 01.04.2017

Arzu Tahırlı

https://doi.org/10.17932/IAU.IAUD.13091352.2017.9/34.47-59

Öz

The
accounts receivable term represents the funds that a company had not yet
collected for the services/products that were already provided purchasing
party. Such kind of services are sold on credit and the fund collection is the
task that should be properly realised, i.e. the management of accounts
receivable should be accomplished. Usually companies negotiate all conditions
of the payment processes and conduct them in the mutual contracts as per which
the accounts receivable management is realised. However, the accounts
receivable management itself may not be considered as a simple fund collection
and it covers a much complex line of processes. Each company has to make a
certain collection plan that depends on number of factors and considers various
techniques that help the company make the correct decisions and actions for
achievement of targets. Certain part of such decision-making falls on different
company departments that are not directly connected to a counting, such as
marketing and sales departments, which gives additional value to their
performance as well.

Anahtar Kelimeler

Account receivable, management, sampling technique, credit sales

Kaynakça

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