Abstract:
The objective of this paper is to identify the role of receivables analysis in the entity's management system. To investigate the issue, the authors examined the main stages of receivables analysis and the main indicators and factors that influence the size of receivables. In conclussion, some recommendations are outlined, in order to improve the receivables management process. JEL: M41; CZU: 657.432:005.52(478).
Description:
PALADI, Valentina, ERHAN, Lica. Valorificarea analizei creanțelor în sistemul de gestiune a entității. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 121–125. ISBN 978-9975-127-59-2.
