A manufacturing business will or should, conduct regular maintenance programs to keep the machines going in good order. Accounts receivable contacts with customers can be considered a form of trading relationship maintenance to assist in keeping each trading relationship in good order.
In the case of accounts receivable, contacts can be used as a customer service, account information maintenance exercise. These contacts can be used in addition to, or in conjunction with, contacting the customer about the unpaid invoice.
Finding an excuse to the contact the customer, achieves so many positive objectives, if completed properly.