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Debt Collection Practices and Cash Flow Management among Retail Businesses in Davao City

Year: 2025

Type: article

Abstract: This study examines the debt collection practices (DCP) and cash flow management (CFM) of retail businesses in Davao City. The study utilizes quantitative random sampling involving one hundred twelve appliance centers. The results indicated a high level of DCP and CFM with an average mean of 3.937 and 3.956, respectively, with a significant relationship. The subdomains Days Sale Outstanding and Bad Debt Ratio have a moderate positive correlation, with a coefficient of multiple correlation of 0.769. Recommendations are to enhance debt collection, accounts receivable administration, and working capital management with staff education, technology, regular reviews, and financial awareness.

Source: Environment-Behaviour Proceedings Journal

DOI: 10.21834/e-bpj.v10isi26.6802

Authors: Ann Gloghienette Orais Perez, Victor Paul Jungco dela Cruz

Institutions: Mapúa Malayan Colleges Mindanao, University of Southeastern Philippines

Language: English

Topic: Working Capital and Financial Performance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4409897533

FWCI:

Cites: 13

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Related to: 10