• Dr. Ayodele Olaiya AYENI
• Adelanke Eniola ADEYANJU

This study investigated the credit management practices and profitability of business organisation in Nigeria. The population included 21 consumable business organisation, from which 5 were selected as a sample using a purposeful sampling technique, based on the availability of relevant data from 2014 to 2023. Data were extracted from the annual reports of these 5 business organization listed on the Nigerian Stock Exchange. The study utilized regression analysis through panel least squares. The findings indicate that effective management of accounts receivable, sales outstanding, accounts payable, and the receivable collection period is crucial for enhancing Return on Assets (ROA). Based on these findings, the study recommends that firms manage their accounts payable period carefully to maintain or improve profitability.

Credit Management, Profitability, Business Organisation, Receivables, Payables, Return on Asset.

"CREDIT MANAGEMENT AND PROFITABILITY OF BUSINESS ORGANISATIONS IN NIGERIA.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 8, page no.f412-f420, August-2025, Available :http://www.jetir.org/papers/JETIR2508554.pdf

"CREDIT MANAGEMENT AND PROFITABILITY OF BUSINESS ORGANISATIONS IN NIGERIA.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 8, page no. ppf412-f420, August-2025, Available at : http://www.jetir.org/papers/JETIR2508554.pdf