Final answer:
The main focus of the B/AR/CR process is to manage cash flow and accounts receivable by tracking and collecting customer payments efficiently to maintain a healthy cash balance.
Step-by-step explanation:
The primary focus of the billing/accounts receivable/cash receipts (B/AR/CR) process is managing cash flow and accounts receivable. This involves tracking money that customers owe to the company (accounts receivable), processing incoming payments (cash receipts), and issuing bills and invoices to customers (billing). The goal is to ensure that the company maintains a healthy cash flow by collecting owed money in a timely manner and managing credit offered to customers effectively. Accurate management of this process helps businesses avoid cash shortages and contributes to financial stability.