Research on Accounts Receivable Control Problem in Stages

Abstract:

Businesses accounts receivable has the function of expanding sales and inventory reduction, but will also increase their opportunity costs, bad debt costs and management costs in the meantime. In order to better resolve the unity of opposites problem, this article presents the phases of accounts receivable control problems, mainly reflected in three aspects: prior management and control, concurrent financial control and feedback control afterwards.

• Periodical: Advanced Materials Research (Volume 629)
• Pages: 968-971
• DOI: https://doi.org/10.4028/www.scientific.net/AMR.629.968
• Online since: December 2012
• Authors: Yuan Yuan Song
• Keywords: Accounts Receivable, Control, In Stage

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