A General Model for Accounts-Receivable Analysis and Control

Wilbur G. Lewellen and Robert O. Edmister

Journal of Financial and Quantitative Analysis, 1973, vol. 8, issue 2, 195-206

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.

Date: 1973
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