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Kauppakorkeakoulu | Laskentatoimen laitos | Laskentatoimi | 2014
Tutkielman numero: 13639
Enhancing the efficiency of trade credit management - Case: multinational industrial corporation
| Tekijä: | Holopainen, Anna-Sofia |
| Otsikko: | Enhancing the efficiency of trade credit management - Case: multinational industrial corporation |
| Vuosi: | 2014 Kieli: eng |
| Laitos: | Laskentatoimen laitos |
| Aine: | Laskentatoimi |
| Asiasanat: | laskentatoimi; accounting; tehokkuus; effectiveness; luotto; credit; perintä; payment collecting; saatavat; outstanding accounts; myynti; sales |
| Sivumäärä: | 64 |
| Avainsanat: | trade credit; credit management; debt collection; accounts receivable; kauppaluotto; luotonhallinta; perintä; myyntisaamiset |
| Tiivistelmä: |
This study seeks to deepen the knowledge on trade credit management by examining the factors behind enhancing the efficiency of trade credit management. Based on the reviewed current literature a theoretical framework of potential factors is formed including IT-based systems and processes, resourcing and customer relationships.
The research is done as a case study in a multinational industrial company. The main data source is theme interviews done in three different country organizations: Finland, the Netherlands and Spain. In addition, an employee of Finnish debt collection agency is interviewed. The results are in line with and thus confirm the current theory but in addition the theoretical framework is complemented with a fourth enhancing factor of cultural change. Based on the empirical evidence the effect of cultural change seems to be significant. However, its role in the framework is ambiguous since cultural change can also be seen as an empowering force behind the effectiveness of other factors. |
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