Abstract:
This article presents the need to improve the analysis of rotation of current debt turnover for economic decision making. Particular attention was paid to the selection of appropriate methodology for calculating the rates of current debt turnover, causal analysis of the duration of rotation of current debt turnover and highlighting possible ways to accelerate the speed of their rotation. For the application of the recommendations, there are some practical aspects illustrated and researched which present the impact of information obtained on optimal and rational economic decisions. CZU: 005.53:657.432; JEL: M40, M41 M42
Description:
CHIRILOV, Nelea. Analiza rotației datoriilor curente pentru luarea deciziilor economice = Analysis of current debt turnover in economic decision making. Online. In: International Scientific Conference on Accounting, ISCA 2025, 14 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2025, Ediţia a 14-a: Culegere de articole ştiinţifice, April 4-5 2025. Chişinău: [S. n.], 2025 (SEP ASEM), pp. 235-241. ISBN 978-9975-168-34-2 (PDF). Disponibil: https://doi.org/10.53486/isca2025.31
