search query: @author Brown, J.L. / total: 11
reference: 8 / 11
Author: | Brown, J.L. |
Title: | Synopsis Debt collection |
Journal: | Management Accounting (London)
1987 : DEC, VOL. 65:11, p.50-51 |
Index terms: | DEBT COST ACCOUNTING PROJECT MANAGEMENT |
Language: | eng |
Abstract: | Review of possible steps to be taken to deal with practice of delaying debt settlement in the U.K. The late-payment practice, interest on outstanding debt, business failure and need for a change in legislation. The Cost Accounting Directive (CAD)is also reviewed: the 2 main CAD elements and cost benefit analysis. Project management: cost and quality control, and reporting system. Bad debts, linked with loans to Third World countries, and swaps, involving the exchange of non-performing loans for equity in a business. A box details examination centres of Institute of Management Accounting. |
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