Zarządzanie należnościami w małych i średnich przedsiębiorstwach
Management of Receivables at Small and Medium-sized Enterprises

Summary/Abstract: Purpose – the aim of the study is the analysis and evaluation of the effectiveness of receivables management in small and medium-sized enterprises in the region of Czestochowa. De-sign/Methodology/Approach – three companies operating in the fuel industry in the region of Czestochowa were detailed examined. In order to achieve the aim of the study, the documents (financial statements) of the surveyed companies were analyzed in detail. Also the interviews were conducted with the CEOs of those companies out of the sector of small and medium-sized enterprises, in order to determine how they evaluate the receivables management in their companies. Findings – the results suggest that many companies are in-creasingly becoming aware of the need for the effective receivables management. However, the knowledge of managers and used tools are not always sufficient. Originality/Value – the study shows which of tools are used by managers in small and medium-sized enterprises in receivables management and how the level of their knowledge and awareness shapes policies of these companies in the field of granting trade credit.

• Details
• Contents