10.7.2 ACCOUNTS RECEIVABLE (AR)The accounts receivable (AR) function must provide complete credit and collectionmanagement facilities. Credit lines should be carefully controlled. The inclusion of a credithistory function is necessary in order to estimate receipts and to accurately manage cashflow. Many accounts receivable functions are integrated with order processing or ordermanagement function of an MRP system. This AR integration provides immediate creditchecking, which ensures that before an order is accepted, the customer’s line of credit issatisfactory. (Fig. 10.14)
đang được dịch, vui lòng đợi..
