Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 2

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  RECEIVABLES
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
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.
EN
Factoring is a special independent banking business. In economic meaning it is a form of financing of commercial company based on selling short – term mostly unmatured receivables. In legal meaning it is unnamed, atypical contract about selling receivables based on precontract (pactum de contrahendo) and main contract combined with contract of assignment and elements of other contracts. Factoring has a financing function (crediting), service function and function of insuring collection of suppliers receivables (del credere function).Factoring shortens the time limit for collecting of receivables, enables the collection of receivables and thus speeding up commercial company’s money flows.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.