PL EN


2012 | 4 | 2 | 177-188
Article title

Zarządzanie należnościami i zobowiązaniami bieżącymi w kreowaniu wartości kapitału pracującego w MSP w kryzysie zaufania do partnera biznesowego

Selected contents from this journal
Title variants
EN
MANAGEMENT OF RECEIVABLES AND CURRENT LIABILITIES IN THE CREATION OF WORKING CAPITAL IN SMES IN THE CRISIS OF CONFIDENCE IN THE BUSINESS PARTNER
Languages of publication
PL
Abstracts
EN
The aim of the article was to show the mechanisms of management of current receivables and current liabilities in the crisis of confidence in the business partner and assess whether these lead to an increase in working capital. The study selected two textile manufacturing companies and one construction com-pany. The first problem in the article was to show activities, that firm take to manage receivables and liabilities of the company and to verify if they affect the management of working capital. The second problem was to answer the question whether the management of receivables and liabilities has a positive effect on liquidity and turnover in ana-lyzed firms. At the beginning the author described the phenomenon of reducing confidence in the business partners, and then using ratios of liquidity and turnover, the situation of surveyed companies was analyzed. The next part of the article shows the policy of firms in order to increase working capital in crisis conditions. The analysis of indicators and analysis of receivables and liabilities has shown a positive verification of posed problems.
Keywords
Year
Volume
4
Issue
2
Pages
177-188
Physical description
Contributors
  • Katedra Rachunkowości, Wydział Zarządzania, Społeczna Akademia Nauk w Łodzi, ul. Gdańska 121, 90-519 Łódź, lprysinski@spoleczna.pl
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-4db6ea2a-ca1d-474c-b8e8-8c69167ff801
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