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A General Model for Accounts-Receivable Analysis and Control

Author

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  • 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
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    Cited by:

    1. 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.
    2. Darius Palia & Ben Sopranzetti, 2004. "Securitizing Accounts Receivable," Review of Quantitative Finance and Accounting, Springer, vol. 22(1), pages 29-38, January.
    3. 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.

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