title: PERT charts pinpoint problems in accounts receivable management.
abstract: The management of A/R is a systems problem. Isolated attempts to decrease A/R without an analysis of what the problems are and how they relate to each other may produce no results. Bills can be held up at every step making it necessary to set up a series of logically sequenced actions showing how to cause a net decrease in the A/R payment cycle. The PERT chart is a tool for analyzing A/R and determining what actions should be taken to efficiently and effectively manage accounts receivable.
mesh_terms: D000066:Accounting; D000067:Accounts Payable and Receivable; D004526:Efficiency; D005376:Financial Management; D005377:Financial Management, Hospital; D013597:Systems Analysis; D013997:Time Factors