A Study on Account Receivables Management With Special Reference to CAMPCO Chocolate Factory, Puttur.

Abstract

A company making product or its giving services, all its movement are signified in term of cash. And its performance if it gets earnings and fulfilment or losses and screw ups the company may be evaluated in terms of money only. Thus researchers can say money is the common denominator. The activities of the company like planning, control, operation are all measured in financial terms with reference to competition, growing inflationary pressure and volatile exchange rate. Since finance termed as the most important aspect in the company. It is important to maintain or manage all the financial transaction accurately. If researcher evaluated the receivables of the company through the ratio analysis and credit policy analysis. The researcher have done SWOT analysis for the company. Its best feature and limitation also quoted in this work. Analyzed different ratio in reference to the receivables basis. Account receivable management it plays a vital roles in the management of the finance, allocation and control of funds. Hence the need for this receivable management is increased through the managed the receivables. If researcher manage receivables accurately then the change of shortage of money will be low as it a big enterprise. Thus the investigation of financial summary analysis helps to judge the earning capacity, managerial efficiency, short term solvency as it is the cooperative venture the solvency and flexibility in transaction is considered very important.