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Trade Credit: Some Issues of Accounting and Analysis of Accounts Receivable

This article studies the accounting and analysis of accounts receivable, particularly trade credit, as a key financial management tool within the global competitive environment. The authors explore theoretical and practical aspects of managing accounts receivable and methods to assess its impact on...

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Principais autores: Taras Gnatiuk, Vitalii Shkromyda, Nadiya Shkromyda
Format: Artigo
Sprog:Inglês
Udgivet: Vasyl Stefanyk Carpathian National University 2024-06-01
Serier:Journal of Vasyl Stefanyk Precarpathian National University
Fag:
accounting
principles of financial accounting
accounts receivable management
trade credit
оperational ratios
Online adgang:https://journals.pnu.edu.ua/index.php/jpnu/article/view/8228
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