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Receivables Management of Cement Industries in Ariyalur Distric – A Study

Receivables Management of Cement Industries in Ariyalur Distric – A Study

Balakrishnan, Dr. R. Selvaraj

Journal Title:
Abstract


In this paper an attempt is made to study the impact of Receivables Management on working capital. To accomplish this research objective data have been collected from the annual reports of select cement companies for the study period of ten years from 2003-04 to 2012-13. The ratios which highlight the efficiency of receivables management viz, the size of Receivables and average collection period have been computed, Statistical tools like Standard deviation, Co-efficient of variation; Chi-square Test and ANOVA Test were also used to know the impact of Receivables Management on working capital. The size of receivables and receivables turnover Ratio were considered as dependent variables. The investigation reveals that the receivables management across cement industries is efficient and showing significant impact on size of receivables and receivables turnover Ratio.

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