ABSTRACT receivable management is one of the most receivable constraints and has become so rapid: specially in the last 10 to 20 years. According to this study, receivable management refers to money which is owned to a company by a customer for products and services provided, it ,becomes receivable management when it is occurring at a faster rate compared to the payables within the company. This study focuses on the impacts of receivable management on the, profitability in Coca Cola Company by identifying the factors leading to receivable management in coca cola Company, determining the effects of receivable management on profitability of the company and finding out measures being used to ensure better profitability. : his study will also determine the relationship between receivable management and profitability. receivable management in coca cola company has been influenced by many factors which t1cludes: in adequate laws regarding receivable' s especially when customers get the company ,product they become so relaxed to pay back the company, government policy which favors customers than favoring the company, and many others , receivable management has lead to various effects on profitability such as business failures, unpaid claim of firms has over it customers , reduced recycling of funds, the effects have been discovered already and some conservation measures are being implemented by the company and the government at large to urb down the situation. Conservation measures being implemented include: strict laws and, policies, carrying out proper book keeping and record keeping, encouraging proper accountability and cash management, receivable impact assessment, multidisplinary and multi electoral approaches should be applied as suggested by respondents. Receivable management in 'Coca Cola Company is evil because it favors company reputation and customer enjoyment at the expense of the company. 'therefore there is a negative relationship between receivable management and profitability whereby as receivables increases profitability reduces