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1、EleonoraKontuš,M.S.ThetownofKastav,KastavBudgetandFinanceDepartmentManagerE-mail:eleonora.kontus@ri.t-com.hrMANAGEMENTOFACCOUNTSRECEIVABLEINACOMPANYUDK/UDC:657.422:658.155JELklasifikacija/JELclassification:G32,D29,M41Prethodnopriopćenje/PreliminarycommunicationPrimljeno/Received:8.listopada20
2、12./October8,2012Prihvaćenozatisak/Acceptedforpublishing:10.lipnja2013./June10,2013AbstractAccountsreceivablemanagementdirectlyimpactstheprofitabilityofacompany.Firstly,thepurposeoftheempiricalpartofthestudyistoanalyzeaccountsreceivableandtodemonstrateacorrelationbetweentheaccountsreceivablel
3、evelandprofitabilityexpressedintermsofRetunonAssets(ROA)ofsamplecompanies.Secondly,theaimoftheoreticalresearchistoexplorecostandbenefitsofchangesincreditpolicy,determinetheindependentvariableswhichhaveanimpactonnetsavingsandestablisharelationshipamongtheminordertodevelopanewmathematicalmodelf
4、orcalculatingnetsavingsfollowingarevisionofcreditpolicy.Onthebasisofresearchresult,amathematicalmodelforcalculatingnetsavingsandfollowingarevisionofcreditpolicy,hasbeendevelopedandwiththismodelacompanycanconsiderdifferentcreditpoliciesaswellaschangesincreditpolicyinordertoimproveitsincomeandp
5、rofitabilityandestablishacreditpolicythatresultsinthegreatestnetprofitability.Keywords:accountsreceivable,profitability,netsavings,creditpolicy21
EKON.MISAOPRAKSADBK.GODXXII.(2013.)BR.1.(21-38)Kontuš,E.:MANAGEMENTOFACCOUNTS...1.INTRODUCTIONAccountsreceivableisthemoneyowedtoacompanyasaresultof
6、havingsolditsproductstocustomersoncredit.Theprimarydeterminantsofthecompany'sinvestmentinaccountsreceivablearetheindustry,theleveloftotalsalesalongwiththecompany'screditandthecollectionpolicies.Accountsreceivablemanagementincludesestablishingacreditandcollectionspolicy.Creditpolicyconsistsoff
7、ourvariables:creditperiod,discountsgivenforearlypayment,creditstandardsandcollectionpolicy.Thethreeprimaryissuesinaccountsreceivablemanagementaretowhomcreditshouldbeextended,thetermsofthecreditandtheprocedurethatshouldbeusedtocollectthemoney.
