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| Ultima descărcare din IBN: 2024-04-08 15:11 |
 SM ISO690:2012КАЗАРЕНКО, Алена, ТОДОРИЧ, Людмила. Definition and classification of accounts receivable and accounts payable. Method of analysis of business activity of the enterprise (Definirea şi clasificarea creanţelor şi datoriilor. Metoda de analiză a activității afacerii întreprinderii). In: Simpozion ştiinţific al tinerilor cercetători , Ed. 18, 19-20 iunie 2020, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2020, Ediţia 18, pp. 44-49. ISBN 978-9975-75-975-5.. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Simpozion ştiinţific al tinerilor cercetători Ediţia 18, 2020 |
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Simpozionul "Simpozion ştiinţific al tinerilor cercetători" 18, Chişinău, Moldova, 19-20 iunie 2020 | ||||||
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| JEL: G32 | ||||||
| Pag. 44-49 | ||||||
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In the process of economic activity, enterprises have contractual relations with various legal entities and individuals. Used for this non-cash payments make actual the existence of accounts receivable and payable, as the sale fact does not always coincide with the date of payment. The aim of this work is the debts definition and composition, the calculation of business activity indicators and suggestion debts management methods. For this research was applied a coefficient analysis |
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| Cuvinte-cheie Accounts receivable, accounts payable, accounts receivable and payable turnover ratio, the period of repayment of receivables, the duration of the turnover of accounts payable. |
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