Menkinoski, Goce and Nikolovski, Pece and Karadjova, Vera and Dicevska, Snezana and Zdravkoski, Igor Accounts Receivable Management – Important Task under Conditions of Globalization. International Journal of Sciences: Basic and Applied Research (IJSBAR), 27 (1). pp. 88-94. ISSN ISSN 2307-4531
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Abstract
Accounts receivable management is the important task under conditions of globalization, having in mind that the contemporary world is characterized by frequent business changes, uncertainty and risks. Therefore, good business requires good capital but it is rare in today’s conditions. Although accounts receivable are less solvent form of working capital than money, the present value of timely payment will not cause troubles largely regarding to liquidity, and in the enterprise solvency. Investments are resources connected to accounts receivable. We must have in mind that accounts receivable are not “real” investments, they are result of advancing sale, not a determination (long-term and planned) by the enterprise to invest capital shares from accounts receivable. All accounts receivable, disregarding the basis of their origin, due to date and security (except long-term accounts receivable included in the group of financial investments) are part of working assets, in the balance sense of accounts receivable.
Keywords: accounting; accounts receivable; management; financial reports; liquidity.
| Item Type: | Article |
|---|---|
| Subjects: | Scientific Fields (Frascati) > Social Sciences > Economics and Business |
| Divisions: | Faculty of Economics |
| Depositing User: | Mr Dimitar Risteski |
| Date Deposited: | 11 Dec 2019 11:19 |
| Last Modified: | 11 Dec 2019 11:19 |
| URI: | https://eprints.uklo.edu.mk/id/eprint/2162 |
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