Publication: Aнализ влияния дебиторской задолженности на деятельность предприятия
Date
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Volume Title
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ASEM
Abstract
Description
ПАЛАДИ, Валентина, ГАЙДАРЛЫ, Ирина, ПЛУКЧИ, Светлана. Анализ влияния дебиторской задолженности на деятельность предприятия. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 218-222. ISBN 978-9975-75-895-6.
The current instability of the economic situation, the low solvency of enterprises, causes an increase in the volume of accounts receivable on the producers' balance sheets, and also creates a risk of non-repayment of obligations, therefore, the analysis of the influence of receivables on the activities of the enterprise is relevant and necessary in the current economic conditions. It is from the analysis and management of receivables that the stability of the enterprise and the effectiveness of its activities depend. JEL: M41
The current instability of the economic situation, the low solvency of enterprises, causes an increase in the volume of accounts receivable on the producers' balance sheets, and also creates a risk of non-repayment of obligations, therefore, the analysis of the influence of receivables on the activities of the enterprise is relevant and necessary in the current economic conditions. It is from the analysis and management of receivables that the stability of the enterprise and the effectiveness of its activities depend. JEL: M41
Keywords
accounts receivable, receivable turnover, collection period, default risk, bankruptcy, insolvency