Which of the following is not a technique of receivables Management?

<p style="text-align:justify;"><strong><span>(a)Funds Flow Analysis,</span></strong></p> <p style="text-align:justify;"><strong><span>(b)Ageing Schedule,</span></strong></p> <p style="text-align:justify;"><strong><span>(c)Days sales outstanding,</span></strong></p> <p style="text-align:justify;"><strong><span>(d)Collection Matrix. </span></strong></p>