Znaczenie zarządzania należnościami w pracy skarbnika korporacyjnego – wyniki badania
The importance of accounts receivable management in the work of a corporate treasurer – research findings

Summary/Abstract: The corporate treasury management process is complex. It consists of many smaller processes. One of them is corporate receivables management. In a large enterprise, the corporate treasurer is responsible for treasury management. This article focuses on the importance of receivables management in the work of a corporate treasurer. The profession of corporate treasurer is still relatively unknown in Poland, as during the era of the centrally planned economy, there was no need for a treasurer in enterprises. The development of the market economy in Poland and the need to adapt to market principles have made corporate treasury a necessity. A research gap has been identified, as the literature lacks studies on the receivables management process as part of the corporate treasury management process. Qualitative research was conducted using the expert method among corporate treasurers. The study focused on the receivables management process within the corporate treasury management process. The aim of the study was to understand the significance of the receivables management process in the work of a corporate treasurer, broken down into the individual smaller processes that take place within it. The experts participating in the study assessed the entire receivables management process as a key process in the work of a corporate treasurer. It was confirmed that individual processes within receivables management vary in importance in the treasurer’s work. Two of these processes were also identified as key – the receivables monitoring process and the process of establishing collateral.

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