The efficiency of the receivable rotation ratio as a measure of the accounts receivable settlement period

• Autorzy: Szpulak A.
• Języki publikacji: EN

Abstrakty

EN

Accounts receivable forecasting, due to a wide range of applications in a number of financial decisions, is an important area of a company's financial forecasts. Estimation of accounts receivable in-volves finding solutions for two fundamental problems: forecasting the lcvcl of daily salcs revenues and estimating the accounts receivable settlement period. This paper addresses the issue of constructing reliable models to be used in forecasting accounts receivable due on deliveries and services the trend model and the simple regression model. The postulated models, together with a range of alternative methods suggested in the literature on the field, are tested to examine the quality of the resulting estimates of the A/R settlement period. The methods postulated in the paper prove to be functional on the one hand, the results are reliable, on the other hand, the postulated models can be constructed using readily available data.

• Wydawca: Oficyna Wydawnicza Politechniki Wrocławskiej
• Czasopismo: Operations Research and Decisions
• Rocznik: 2010
• Tom: Vol. 20, No. 3-4
• Strony: 129--142
• Opis fizyczny: Bibliogr. 4 poz., rys., tab.

Twórcy

autor

Szpulak A.

• Faculty of Economic Sciences, Wrocław University of Economics, Komandorska 118/120, 53-345 Wrocław, Poland,

Bibliografia

• [1] DITMANN P., SZABELA-PASIERBIŃSKA E., DITTMANN I., SZPULAK A., Prognozowanie w zarządzaniu przedsiębiorstwem, Kluwer, Kraków, 2009.
• [2] PLUTA W., Planowanie finansowe w przedsiębiorstwie, Polskie Wydawnictwo Ekonomiczne, Warszawa, 2003.
• [3] RUTKOWSKI A., Zarządzanie finansami, Polskie Wydawnictwo Ekonomiczne, Warszawa, 2007.
• [4] SIERPIŃSKA M., WĘDZKI D., Zarządzanie płynnością finansową w przedsiębiorstwie, PWN, Warszawa, 1997.