Monitoring Accounts Receivable Using Variance Analysis

Gallinger, George W.; Ifflander, A. James
December 1986
Financial Management (1972);Winter86, Vol. 15 Issue 4, p69
Academic Journal
Investigates the effectiveness of variance analysis in monitoring accounts receivable in firms. Characterization of days sales outstanding and aging schedules techniques for monitoring; Effect of changing credit policy on the variances; Description of the variance analysis model.


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