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The Accounts Receivable Management in Commercial Enterprises of the Installation and Heating Industry

Author

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  • Roszkowska-Hołysz Dorota

    (The University of Zielona Gróra, The Faculty of Economics and Management)

Abstract

Gospodarowanie należnościami w przedsiębiorstwach handlowych branży instalacyjno- grzewczej Artykuł przedstawia problematykę gospodarowania majątkiem obrotowym w przedsiębiorstwach handlowych na rynku urządzeń i instalacji sanitarno- grzewczych. Jest to działalność kapitałochłonna, aktywa obrotowe będące należnościami charakteryzują się wyższym poziomem ryzyka. Dystrybutorzy fi nansują fi rmy wykonawcze, które powszechnie korzystają z kredytu kupieckiego.

Suggested Citation

  • Roszkowska-Hołysz Dorota, 2013. "The Accounts Receivable Management in Commercial Enterprises of the Installation and Heating Industry," Management, Sciendo, vol. 17(2), pages 166-176, December.
    • Handle: RePEc:vrs:manmen:v:17:y:2013:i:2:p:166-176:n:13
    DOI: 10.2478/manment-2013-0063
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