Propozycja analizy portfelowej należności
Portfolio analysis of accounts receivable

Summary/Abstract: In this paper a set of analytical methods is proposed integrating accounts receivable collection measures and customer positioning depending on the customer's contribution to profits and the level of accounts receivable collection. The methods are based on categorising the entity's customers using classical Pareto principle (ABC analysis) and XYZ analysis. In the first part of the paper methods of creating control groups A, B and C are discussed. These are ad hoc, graphical and mathematical techniques. In the portfolio of main customers the positioning is based on ABC classification according to the value of sales and accounts receivable. In the portfolio of collection quality the customers are divided into control groups X, Y and Z according to collection period and variability of collection period. Both classifications are used in positioning.

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