Pomiar i skala zatorów płatniczych
w Polsce i Europie Środkowo-Wschodniej
Measurement and scale of payment backlogs in Poland and Central and Eastern Europe (CEE)
Author(s): Paulina FilipSubject(s): National Economy, Business Economy / Management
Published by: Wydawnictwo Uniwersytetu Komisji Edukacji Narodowej w Krakowie
Keywords: CEE countries; enterprises; payment backlogs; trade receivables;
Summary/Abstract: The research aimed to assess and analyse payments in business transactions in Central and Eastern European countries, particularly emphasising the situation in Poland. Source data from the international company Atradius was used to achieve the research goal. The research’s essence was assessing payment backlogs in this region and their scale. Comparisons were made for the CEE countries based on the collected results from companies operating in the European market in 2017–2021. In international comparisons, the following measures were analysed: average sales value with deferred payment date, average waiting time for payment of receivables, average payment backlogs in days and average value of bad debts. Compared to the economies in the region, Polish entrepreneurs’ situation in reducing payment delays and a short debt collec- tion cycle was best. Methods of comparative research in time and space were used. The hypothesis that the country’s starting position in business payments before the COVID-19 pandemic determined the increase in delays in business payments was accepted. The problem of payment backlogs is getting worse. The risks associated with this issue should still be monitored nationally and regulated at the EU level.
Journal: Przedsiębiorczość - Edukacja
- Issue Year: 19/2023
- Issue No: 2
- Page Range: 47-58
- Page Count: 12
- Language: Polish
