Study on the Efficiency of Accounts Receivable Utilization

Keyu Shi ()
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Keyu Shi: North China Electric University, School of Economics and Management

A chapter in Proceedings of the 2023 International Conference on Economic Management, Financial Innovation and Public Service (EMFIPS 2023), 2024, pp 215-226 from Springer

Abstract: Abstract Nowadays, “credit sales” has become a mainstream sales method. This mode can be used to quickly increase sales and bring profits, but it also leads to a large increase in accounts receivable. Once there is a large amount of bad debt in the accounts receivable, or the repayment is not timely and other such problems, it will lead to problems in the daily operation of the enterprise. Therefore, enterprises should improve the efficiency of the use of accounts receivable to reduce business risks.

Keywords: Credit Sales; Accounts Receivable Utilization Efficiency; Supply Chain; Accounts Receivable Turnover Days (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-441-9_20

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DOI: 10.2991/978-94-6463-441-9_20

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