The Impact of Accounts Receivable Management on the Efficiency of Pico Finance Operations in Northeastern Thailand

This research article aims to study The Impact of Accounts Receivable Management on the Efficiency of Pico Finance Operations in Northeastern Thailand. This quantitative research involves a sample group of 210 staff from Pico Sri Lamduan Co., Ltd., who are engaged in Pico Finance-related operations. Data were collected using questionnaires. Statistics used include confirmatory factor analysis and structural equation modeling. The research findings indicate that debtor analysis, debtor classification, debt restructuring, debt collection, policy, and collateral factors significantly influence accounts receivable management potential at a statistical level of 0.01.