A Generalized Model for Monitoring Accounts Receivable
1985; Wiley; Volume: 14; Issue: 4 Linguagem: Inglês
10.2307/3665334
ISSN1755-053X
AutoresJames A. Gentry, Jesús M. de la Garza,
Tópico(s)Corporate Finance and Governance
Resumosive literature [5, 8, 9, 12] showing that both days sales outstanding (DSO) and the aging schedule of accounts receivable depend on sales and, therefore, are not reliable measures for monitoring and controlling changes in accounts receivable. But while customer payment patterns have been identified as the key information source for monitoring and controlling accounts receivable [1, 3, 4, 5, 8, 9, 12], the literature has made only modest reference to the effect changes in sales patterns have on changes in accounts receivable. In 1979 Carpenter and Miller (CM) [2] presented a framework that relates changes in receivables to sales pattern and/or collection experience effects. The CM analytical framework was based on a weighted DSO
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