Every organization's smooth functioning and long-term financial health depend on efficient receivables management. The study focuses on evaluating the average Days Sales Outstanding (DSO), analyzing the Accounts Receivable Turnover Ratio (ART). Secondary data were collected and analyzed using financial tools, including ratio analysis. The findings reveal a significant relationship between receivables efficiency and operational cash flow, suggesting that improved credit control strategies could enhance liquidity and profitability.
Ajaykumar et al. (Wed,) studied this question.