| 000 -LEADER |
|---|
| fixed length control field |
02534nam a2200289 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
VNU120136111 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20200924215451.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
121130s2012 vm |||||||||||||||||vie|| |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
ISVNU |
| Language of cataloging |
vie |
| Transcribing agency |
ISVNU |
| Description conventions |
aaacr2 |
| 041 0# - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
vie |
| 044 ## - COUNTRY OF PUBLISHING/PRODUCING ENTITY CODE |
|---|
| MARC country code |
vm |
| 082 74 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657 |
| Edition number |
14 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
657 |
| Local cutter number (OCLC) ; Book number/undivided call number, CALL (RLIN) |
PH-D 2012 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Phạm, Đức Duy |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
The importance of an effective account receivable management toward Vietnamese manufacturing firms' profitability : |
| Remainder of title |
Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / |
| Statement of responsibility, etc. |
Phạm Đức Duy ; Nghd. : Le, Van Lien |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hà Nội : |
| Name of publisher, distributor, etc. |
KQT, |
| Date of publication, distribution, etc. |
2012 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
63 tr. + |
| Accompanying material |
CD-ROM |
| 502 ## - DISSERTATION NOTE |
|---|
| Dissertation note |
Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán - Khoa Quốc tế . Đại học Quốc gia Hà Nội, 2012 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Account receivable refers to amounts due from individuals and other companies, which are the claims that the company expects to, collect in cash. It represents a significant investment of the firm in assets. The way of a firm manages account receivables or granting trade credit has an effect on the level of investment in current assets and consequently may have an important impact on the profitability and liquidity of the firm. An efficient management of receivables will yield significant results and its neglect can be highly dangerous to any firm. A sample of 125 manufacturing firms in Vietnam during the recent period from 2009 to 2011 is selected to analyze the relationship between account receivable management. The analysis of relationship between account receivable and profitability is conducted with the consideration of several control variables such as size of the firm, annual sales growth and debt ratio. The result shows that there is a positive relationship between the ratio of account receivable to total assets and the profitability. This result is opposite to some previous researches that indicate that the days of account receivable are negatively correlated with the profitability. However, it also supports for some other researches about account receivables. The findings suggest that managers can improve firm profitability by adjusting the account receivable to the extent in which sales are sold in credit with an appropriate limit. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
K6AH1 |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Kế toán |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Khóa luận chương trình HELP |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Quản trị kinh doanh |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Le, Van Lien, |
| Relator term |
người hướng dẫn |
| 913 ## - |
|---|
| -- |
Khoa Quốc tế 03 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Khóa luận |
