Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
77 0 |
Căutarea după subiecte similare conform CZU |
338.24.021.8 (12) |
Politică economică. Controlul economiei. Conducerea economiei. Planificare economică (437) |
SM ISO690:2012 LAZĂR, Cristina Mihaela, MIHAILĂ, Svetlana, CODREAN, Violeta. Improving Economic Efficiency of an Entity through Comprehensive Analysis of Receivables. In: Analele Universităţii Ovidius, Seria: Ştiinţe Economice, 2023, vol. 23, nr. 1, pp. 958-968. ISSN 2393-3119. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Analele Universităţii Ovidius, Seria: Ştiinţe Economice | ||||||
Volumul 23, Numărul 1 / 2023 / ISSN 2393-3119 /ISSNe 2393-3127 | ||||||
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CZU: 338.24.021.8 | ||||||
JEL: M40, M41 | ||||||
Pag. 958-968 | ||||||
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Rezumat | ||||||
The economic activity of any entity generates a complex, diverse and fluctuating system of economic and legal relations with services beneficiaries, product buyers, staff, the state budget, other legal entities and individuals. The relationships established in order to achieve the object of activity lead, due to the time gap in the fulfillment of financial obligations, to the appearance of receivables. This paper highlights the concept of receivables through the synthesis of literature, but also the bibliometric analysis, which allows for a clear picture of the extent and quality of scientific research in the direction of the analyzed issue, that is, accounting and receivables analysis. Likewise, the paper sheds light on the importance of the analysis of receivables, having as "raw material" financial-accounting information, or, the adequate management of the size, structure and maturity terms of the entity's receivables will lead to its prosperity. |
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Cuvinte-cheie receivables, receivables analysis, receivables rotation, economic relations, performance |
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