Monitoring Accounts Payables

摘要: In creating shareholder value, one objective of management is to increase the speed cash inflows and reduce outflows. To accomplish this task, must understand relationships that cause accounts receivable payable change. The paper expands a monitoring model by Gentry De La Garza incorporate causes changes in payables. Several examples are developed show operation model. three primary contributions (a) developing algorithms measure payables, plus an interpretation for each set conditions; (b) showing present value approach payables superior recommended accounting based on variance analysis; (c) finally, presenting ranking performance strategies.