مقاله انگلیسی آیا مدیریت حساب های دریافتنی مشتری بر عملکرد فروش تأثیر می گذارد؟
Abstract
Keywords
Introduction
Literature review
Theoretical background and hypotheses development
Research methodology
Results
Discussion
Declaration of competing interest
References
Abstract
The impact of accounts receivables on the performance of salespersons is largely ignored in sales literature. However, in many sales contexts, managing customers’ accounts receivables is directly managed by the salespeople, and therefore substantially impacts their sales performance. Towards such sales contexts, in this empirical study, we study the effect of customer account receivables and salespersons’ customer orientation on their relationship orientation and customer-related performance. We further analyse the direct impact of relationship orientation on customer-related performance. Using survey-based data from 224 salespersons based out of India, we empirically test the proposed model using partial least squares structural equation modelling. Our findings suggest that accounts receivables from customers and salespersons ‘customer orientation strongly impact relationship building and also improves customer-related performance. The salespersons’ relationship orientation also partially mediates the relationship between customer account receivables and customer-related performance. Therefore, this study provides much-required evidence to establish the salience of salesforce appropriately managing customers’ account receivables so that its impact on their sales performance customer relationships are not adversely affected.
Introduction
“The receivables asset is often called the company’s garbage bin. This is because the asset receivables reflect the quality of the entire operation in the revenue cycle. If a mistake is made in placing an order, delivering it, invoicing it, taking payment by the customer or if the customer is dissatisfied with the product or service, it may show itself as past due or short payment in the accounts receivable ledger”- (Salek, 2005). There is a popular belief in sales management that a sale is not a sale until the payment is received; it is a gift, until then. In the world of sales, products and services are regularly sold and delivered to customers under an explicit understanding that payments would be rendered in compliance with the negotiated conditions of the sale.