- Tytuł:
-
Terminy płatności faktur w obrocie gospodarczym w Polsce na tle innych krajów Unii Europejskiej
Invoices Due Dates in Poland in Comparison with Other European Union Countries - Autorzy:
- Sierpińska, Maria
- Powiązania:
- https://bibliotekanauki.pl/articles/588821.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Cykl należności
Kredyt handlowy
Kredyt kupiecki
Obrót gospodarczy
Terminowość zapłaty
Commercial credit
Economic turnover
Prompt payment
Receivables cycle
Trade credit - Opis:
- In this paper the comparison has been made between an average receivables cycle and an overdue period of the invoices in Poland with the respective values in the other European countries. The most payment discipline have the Scandinavians' countries. The credit payments might increase the company's sales and profit but it might also incur the loses due to overdue payments, the debt recoveries or their losses. The issue of overdue receivables has international character. In practice there are huge differences between countries in level of the lost receivables which is not correlated neither with a receivables cycle nor with overdue payments in the particular countries and branches.
- Źródło:
-
Studia Ekonomiczne; 2014, 198 cz 2; 131-140
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł