Providing Conceptual Model for Internal and External Factors Affecting Credit Sale
Credit sale is a significant portion of working capital. Determining the credit sale amount is always an important concern of corporate executives in managing resources and consumption. This study followed qualitative method and used valid and reliable structured questionnaire.The results showed that managers use internal factors such as working capital, current ratio, quick ratio, profit margin and sales growth to determine credit sale amount. In addition they use some external factors such as, seasonal depression, bank financing conditions, the exclusivity, customer's profitability, liquidity and leverage of customer.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.