Koszty i korzyści a ryzyko ubezpieczenia należności
Costs and benefits vs. a risk of receivables insurance

Summary/Abstract: This paper deals with the issue of risk associated with the sale with deferred payment. It presents receivables insurance as a mechanism influencing the liquidity of an enterprise. The article characterizes the risk of receivables losing and shows its impact on businesses. It also discusses the essence of receivables insurance, stating in detail the costs and benefits of the conclusion of the policy. The last section presents on empirical data the pros and cons of insurance used in a company owned by the leading manufacturers of concrete and reinforced concrete sewer elements in Poland.

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