A different way of managing account receivables, proposed by college professors James A. Gentry and Jesus M. De La Garza in the mid-1980s. The Gentry-De La Garza model gives three reasons as to why accounts receivable balances may increase: sales pattern effects, collection experience effects and joint effect. Together they equal the difference between the receivables balances and allow companies to increase the speed of cash inflows and reduce the speed of cash outflows

Because it separates receivables into three quantifiable categories, the Gentry-De La Garza model allows financial managers to instantly detect whether an increase in receivables is due to rising sales levels or faulty credit controls. Eroding collections may be a sign that the company is not forceful or persistent enough in collecting overdue accounts or that credit is being granted too freely. Being able to recognize these issues right away helps a company refine its processes and become more efficient.

www.jstor.org [PDF]

… A Variance Analysis Model The expression variance analysis is usually consid- ered in a statistical context as the sum of … Variance models are primarily … According to the Gentry-De La Garza [2] algorithm, the joint effect is zero in Exhibit 2 for January and February, but positive for …

www.rtj-mirea.ru [PDF]

… A Variance Analysis Model The expression variance analysis is usually consid- ered in a statistical context as the sum of … Variance models are primarily … According to the Gentry-De La Garza [2] algorithm, the joint effect is zero in Exhibit 2 for January and February, but positive for …

elibrary.ru [PDF]

… A Variance Analysis Model The expression variance analysis is usually consid- ered in a statistical context as the sum of … Variance models are primarily … According to the Gentry-De La Garza [2] algorithm, the joint effect is zero in Exhibit 2 for January and February, but positive for …

link.springer.com [PDF]

… A Variance Analysis Model The expression variance analysis is usually consid- ered in a statistical context as the sum of … Variance models are primarily … According to the Gentry-De La Garza [2] algorithm, the joint effect is zero in Exhibit 2 for January and February, but positive for …

link.springer.com [PDF]

… A Variance Analysis Model The expression variance analysis is usually consid- ered in a statistical context as the sum of … Variance models are primarily … According to the Gentry-De La Garza [2] algorithm, the joint effect is zero in Exhibit 2 for January and February, but positive for …

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