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Management of Trade Accounts Receivable as a Critical Success Factor for Agricultural Suppliers (Zarzadzanie naleznosciami krytycznym czynnikiem sukcesu w spolkach zaopatrzenia rolnictwa)

Author

Listed:
  • Piotr Korneta

    (Wydzial Zarzadzania, Politechnika Warszawska)

Abstract

Application of long payment terms and numerous risks attached to Polish farms, make cumulatively the process of trade accounts receivable management a critical success factor for Polish agricultural suppliers. Furthermore, introduced recently by laws limitations regarding execution of farms made the collection process even more challenging. The aim of this paper is to study relationships between the levels of trade accounts receivable, profitability and growth of sales of agricultural suppliers. The objective of the paper is achieved through application of case study methodology and statistical tests. This paper shows 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.

Suggested Citation

  • Piotr Korneta, 2018. "Management of Trade Accounts Receivable as a Critical Success Factor for Agricultural Suppliers (Zarzadzanie naleznosciami krytycznym czynnikiem sukcesu w spolkach zaopatrzenia rolnictwa)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(79), pages 139-150.
  • Handle: RePEc:sgm:pzwzuw:v:16:i:79:y:2018:p:139-150
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    File URL: https://press.wz.uw.edu.pl/ems/vol16/iss79/8
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    More about this item

    Keywords

    trade accounts receivable; agriculture; critical success factors;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • Q14 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Finance

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