PL EN


2014 | 198 cz 2 | 131-140
Article title

Terminy płatności faktur w obrocie gospodarczym w Polsce na tle innych krajów Unii Europejskiej

Content
Title variants
EN
Invoices Due Dates in Poland in Comparison with Other European Union Countries
Languages of publication
PL
Abstracts
EN
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.
Year
Volume
Pages
131-140
Physical description
Contributors
References
  • Bond C.J.: Credit Management. Handbook. McGraw-Hill 2003.
  • Bekas M.: Windykacja należności w praktyce. Oficyna a Wolters Kluwer business, Warszawa 2013.
  • Marzec J., Pawłowska M.: Substytucja między kredytem kupieckim i bankowym w polskich przedsiębiorstwach - wyniki empiryczne na podstawie danych panelowych. "Bank i Kredyt" 2012, nr 43 (6).
  • Kreczmańska-Gigol K.: Faktoring a struktura kapitału. Difin, Warszawa 2013.
  • Sierpińska M., Jachna T.: Metody podejmowania decyzji finansowych. WN PWN, Warszawa 2007.
  • Sierpińska M., Wędzki D.: Zarządzanie płynnością finansową w przedsiębiorstwie. WN PWN, Warszawa 2009.
Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.desklight-d6b2b0cf-802a-436f-82f3-0517fb999384
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