tailieunhanh - Receivables management in leading heavy electrical industries in India

The present study is an attempt to analyze receivables management with the help of debtors turnover ratio in two leading heavy electrical industries in India . Bharat Heavy Electricals Limited (BHEL) and Crompton Greaves. | Receivables management in leading heavy electrical industries in India International Journal of Management INTERNATIONAL IJM ISSN 0976 JOURNAL 6502 Print ISSN 0976 IJM OF MANAGEMENT - 6510 Online Volume 6 Issue 4 April 2015 pp. 01-08 IAEME ISSN 0976-6502 Print ISSN 0976-6510 Online IJM Volume 6 Issue 4 April 2015 pp. 01-08 IAEME http IAEME Journal Impact Factor 2015 Calculated by GISI RECEIVABLES MANAGEMENT IN LEADING HEAVY ELECTRICAL INDUSTRIES IN INDIA Vineet Singh Assistant Professor Dept. of Commerce Guru Ghasidas Vishwavidyalaya Bilaspur Chhattisgarh. Abhinna Srivastava Assistant Professor Dept. of Commerce Guru Ghasidas Vishwavidyalaya Bilaspur Chhattisgarh. ABSTRACT The present study is an attempt to analyze receivables management with the help of debtors turnover ratio in two leading heavy electrical industries in India . Bharat Heavy Electricals Limited BHEL and Crompton Greaves. Debtors turnover ratio is an important ratio in working capital management of an enterprise as it reveals the pace with which the amount is collected from debtors. Further t-test is applied in order to find out that whether there is a significant difference between debtors turnover ratio of BHEL and or not. Key words Heavy Electrical Industries BHEL Crompton Greaves Debtors Turnover Ratio. INTRODUCTION Debtors arise due to credit sales of an enterprise. With increasing competition in the market it is not always possible to sell goods and services on cash basis. To remain competitive in the market a firm has to take the support of credit sales. Such credit sales lead to creation of debtors and creation of debtors may result in chances of bad-debts. Other things being constant the higher the amount of debtors higher will be the chances of bad-debts and vice-versa. However the chances of bad-debts can be minimised if cash is collected from debtors quickly. The speed with which cash is collected from debtors can be calculated with

• Tài chính doanh nghiệp
• Debtors turnover ratio
• Two leading heavy electrical industries
• Bharat Heavy Electricals Limited
• BHEL and C G
• Chances of bad debts