Consumer Co-Operatives With Special Reference To Receivable Management In Fmcg Products

Document Type : Primary Research paper


1 Ph.D. Research scholar (Reg.No: BDU1910170010)(Affiliated to Bharathidasan University, Tiruchirappalli - 620024, Tamilnadu) Department of Cooperation, T.B.M.L. College, Porayar - 609307.

2 Research Advisor (Reg.No: BDU01721000355)(Affiliated to Bharathidasan University, Tiruchirappalli - 620024, Tamilnadu) Associate Professor and Head, Department of Cooperation,T.B.M.L. College, Porayar - 609307.


Receivables management assumes great importance in any organisation in the
context of global competitive business environment. If has become an inevitable feature of
the organisation as most industrial units are adopting credit sales as one of the most
important sales devices. Sales on credit basis have become a regular feature of the day. In
order to lure more customers as a part of sales promotion package and thus reach the
target set forth, industrial undertakings are going for credit sales. It is only the option they
seem to have in the severe competitive environment. The current study has tried to examine
the sources used by the companies to finance their working capital requirements and to
analyse and evaluate the receivables management for FMCG products. Trade credit is an
important market tool. It acts like a bridge for mobilisation of goods from production to
distribution stages in the field of marketing. Receivables provide protection to sales from
competitions. It acts no less than a magnet in attracting potential customers to buy the
product at terms and conditions favourable to them as well as to the firm.


Volume 12, Issue 3 - Serial Number 3
ICMMNT-2021 International Virtual Conference on Materials, Manufacturing and Nanotechnology, 30th June, 2021.
June 2021
Pages 2234-2241