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A Reliable Framework for Monitoring Accounts Receivable

Michael D. Carpenter and Jack E. Miller
Financial Management
Vol. 8, No. 4 (Winter, 1979), pp. 37-40
Published by: Wiley on behalf of the Financial Management Association International
Stable URL: http://www.jstor.org/stable/3664878
Page Count: 4
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A Reliable Framework for Monitoring Accounts Receivable
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Abstract

This paper develops and illustrates a framework of accounts receivable analysis that is based on a weighted days sales outstanding, independent of both the sales-averaging period and the pattern of sales. The framework provides a more complete and meaningful summary of a company's collection experience than do current measures of performance.

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