USING THE MANAGEMENT OF ACCOUNT RECEIVABLES TO INCREASE THE COMPANY VALUE

Marius Dincă and Gheorghiţa Dincă
Additional contact information
Marius Dincă: Transilvania University, Brașov
Gheorghiţa Dincă: Transilvania University, Brașov

Theoretical and Applied Economics, 2009, vol. 12(541)(supplement), issue 12(541)(supplement), 490-497

Abstract: The commercial credit is both marketing and a financial operation that influences in a great deal the financial results of the period. The companies follow the increase of sales turnover as a result of instating the commercial credit, seen as an investment which will contribute to the sustainable increase of the company profits. The ultimate target of the commercial credit has to be its efficiency, expressed by the marginal profit obtained after instating or modifying this operation. In this article we have tried to present a methodological approach meant to set the trade credit at the analytical level, considering the changes induced onto variables such as the quantity sold, selling price and variable cost margin.

Keywords: commercial credit; short term investment; primary objective of the company; variable cost margin; discount period; credit period; marginal profit. (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.ectap.ro/documente/suplimente/Finantele ... a_Finante_en2010.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:12(541)(supplement):y:2009:i:12(541)(supplement):p:490-497

Access Statistics for this article

Theoretical and Applied Economics is currently edited by Mircea Dinu

More articles in Theoretical and Applied Economics from Asociatia Generala a Economistilor din Romania / Editura Economica Contact information at EDIRC.
Bibliographic data for series maintained by Mircea Dinu ().