Final answer:
The correct answer is 'B. Maintain relationships with customers,' since accounts payable refers to a company's obligations to its vendors, not its customers. Good accounts payable management includes avoiding late fees, taking discounts, and ensuring good vendor relations, all of which contribute to a company's financial efficiency.
Step-by-step explanation:
When it comes to managing accounts payable, there are several compelling reasons why a company should maintain good control and pay by the due date. The reasons listed in the question correspond to various benefits and considerations for a business. For instance, avoiding late payment fees saves money, taking advantage of discounts for early payment can improve a company's bottom line, and staying on good terms with vendors ensures a stable supply chain and company operations. However, maintaining relationships with customers is not directly related to accounts payable since this function pertains to a company's obligations to pay its vendors, rather than to its customers. On a broader scale, good financial management, which includes paying bills on time and creating a solid budget, allows businesses to avoid unnecessary costs and keep their operations smooth, contributing to the overall efficiency of the complex economy.