EVALUATING DEBTORS’ MANAGEMENT PRACTICES: TECHNIQUES FOR OPTIMIZING ACCOUNTS RECEIVABLE AND MINIMIZING BAD DEBTS - ULTRATECH CEMENT. International Journal of AI Electronics and Nexus Energy, [S. l.], v. 2, n. 2(2), p. 69–78, 2026. DOI: 10.64751/pv94yk40. Disponível em: https://zesterapublications.com/journals/index.php/ijaene/article/view/672. Acesso em: 21 jun. 2026.