Zarządzanie należnościami krytycznym czynnikiem sukcesu w spółkach zaopatrzenia rolnictwa
Management of Trade Accounts Receivable as a Critical Success Factor for Agricultural Suppliers

Summary/Abstract: Application of long payment terms and numerous risks attached to Polish farms, make cumulativelythe process of trade accounts receivable management a critical success factor for Polish agriculturalsuppliers. Furthermore, introduced recently by laws limitations regarding execution of farms made thecollection process even more challenging. The aim of this paper is to study relationships between thelevels of trade accounts receivable, profitability and growth of sales of agricultural suppliers. The objectiveof the paper is achieved through application of case study methodology and statistical tests. This papershows clearly that Polish agricultural suppliers should decrease levels of trade accounts receivable,which should improve their profitability and do not affect the growth of sales.

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