hrcak mascot   Srce   HID

Prethodno priopćenje

MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY

Eleonora Kontuš   ORCID icon orcid.org/0000-0002-6144-9501 ; The town of Kastav, Kastav Budget and Finance Department Manager

Puni tekst: engleski, pdf (176 KB) str. 21-38 preuzimanja: 14.302* citiraj
APA 6th Edition
Kontuš, E. (2013). MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY. Ekonomska misao i praksa, (1), 21-38. Preuzeto s https://hrcak.srce.hr/104526
MLA 8th Edition
Kontuš, Eleonora. "MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY." Ekonomska misao i praksa, vol. , br. 1, 2013, str. 21-38. https://hrcak.srce.hr/104526. Citirano 18.05.2021.
Chicago 17th Edition
Kontuš, Eleonora. "MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY." Ekonomska misao i praksa , br. 1 (2013): 21-38. https://hrcak.srce.hr/104526
Harvard
Kontuš, E. (2013). 'MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY', Ekonomska misao i praksa, (1), str. 21-38. Preuzeto s: https://hrcak.srce.hr/104526 (Datum pristupa: 18.05.2021.)
Vancouver
Kontuš E. MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY. Ekonomska misao i praksa [Internet]. 2013 [pristupljeno 18.05.2021.];(1):21-38. Dostupno na: https://hrcak.srce.hr/104526
IEEE
E. Kontuš, "MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY", Ekonomska misao i praksa, vol., br. 1, str. 21-38, 2013. [Online]. Dostupno na: https://hrcak.srce.hr/104526. [Citirano: 18.05.2021.]

Sažetak
Accounts receivable management directly impacts the profitability of a company. Firstly, the purpose of the empirical part of the study is to analyze accounts receivable and to demonstrate a correlation between the accounts receivable level and profitability expressed in terms of Retun on Assets (ROA) of sample companies. Secondly, the aim of theoretical research is to explore cost and benefits of changes in credit policy, determine the independent variables which have an impact on net savings and establish a relationship among them in order to develop a new mathematical model for calculating net savings following a revision of credit policy. On the basis of research result, a mathematical model for calculating net savings and following a revision of credit policy, has been developed and with this model a company can consider different credit policies as well as changes in credit policy in order to improve its income and profitability and establish a credit policy that results in the greatest net profitability.

Ključne riječi
accounts receivable; profitability; net savings; credit policy

Hrčak ID: 104526

URI
https://hrcak.srce.hr/104526

Posjeta: 16.659 *