Proceedings of the 2023 International Conference on Economic Management,Financial Innovation and Public Service (EMFIPS 2023)

Study on the Efficiency of Accounts Receivable Utilization

------Based on data from companies in the appliance manufacturing industry

Authors
Keyu Shi1, *
1School of Economics and Management, North China Electric University, Beijing, 100096, China
*Corresponding author. Email: 1421531148@qq.com
Corresponding Author
Keyu Shi
Available Online 21 June 2024.
DOI
10.2991/978-94-6463-441-9_20How to use a DOI?
Keywords
Credit Sales; Accounts Receivable Utilization Efficiency; Supply Chain; Accounts Receivable Turnover Days
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.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 International Conference on Economic Management,Financial Innovation and Public Service (EMFIPS 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
21 June 2024
ISBN
10.2991/978-94-6463-441-9_20
ISSN
2352-5428
DOI
10.2991/978-94-6463-441-9_20How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Keyu Shi
PY  - 2024
DA  - 2024/06/21
TI  - Study on the Efficiency of Accounts Receivable Utilization
BT  - Proceedings of the 2023 International Conference on Economic Management,Financial Innovation and Public Service (EMFIPS 2023)
PB  - Atlantis Press
SP  - 215
EP  - 226
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-441-9_20
DO  - 10.2991/978-94-6463-441-9_20
ID  - Shi2024
ER  -