Combine the concepts of accounts receivable turnover ratio and credit management to explain how a company can improve its cash flow.

By decreasing the accounts receivable turnover ratio, a company can improve cash flow by extending more generous credit terms to customers.

By increasing the accounts receivable turnover ratio, a company can improve cash flow by converting credit sales into cash more efficiently.

By ignoring the accounts receivable turnover ratio, a company can improve cash flow by focusing exclusively on inventory management practices.

By maintaining a low accounts receivable turnover ratio, a company can improve cash flow by significantly reducing total sales volume.