Note---On the Cyert-Davidson-Thompson Doubtful Accounts Model

The results of the classical Cyert, Davidson, and Thompson (CDT) model for estimating the allowance for doubtful accounts could be made more valuable by correcting one flaw. The CDT model rests on the total balance method of aging dollars and, as presented, its answers cannot wisely be applied to estimate real dollar amounts. Notably, the steady state distributions derived by the model tend to underestimate actually paid dollar amounts.

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Year of publication:	1981
Authors:	Kuelen, Jos A. M. van ; Spronk, Jaap ; Corcoran, A. Wayne
Published in:	Management Science. - Institute for Operations Research and the Management Sciences - INFORMS, ISSN 0025-1909. - Vol. 27.1981, 1, p. 108-112
Publisher:	Institute for Operations Research and the Management Sciences - INFORMS
Subject:	finance: working capital \| forecasting: applications \| probability: Markov processes

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Extent:	application/pdf
Type of publication:	Article
Other identifiers:	10.1287/mnsc.27.1.108 [DOI]
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10009214887