Company liquidity as a reflection of receivables and payables management

Nora Štangová () and Agneša Víghová ()
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Nora Štangová: Bratislava University of Economics and Management, Slovakia
Agneša Víghová: Bratislava University of Economics and Management, Slovakia

Entrepreneurship and Sustainability Issues, 2021, vol. 9, issue 2, 238-254

Abstract: A reliable statement of a company's financial position can be obtained by analyzing its ability to pay its liabilities. A financially stable company can pay its liabilities, and a company in financial difficulties has problems with this. For these reasons, it is important to keep the company's liquidity at an optimal level. The article aims to point out liquidity in the context of the image of receivables and liabilities management through the research method of analysis and comparison. The analysis was performed on the basis of the balance sheet of the selected company, where the asset structures were analyzed. We drew our attention to the receivables and liabilities of the analyzed company. We presented the results of the analysis in the final part of the article.

Keywords: transformation process; receivables; liabilities; liquidity ratios; management of receivables and liabilities (search for similar items in EconPapers)
JEL-codes: H83 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouesi:v:9:y:2021:i:2:p:238-254

DOI: 10.9770/jesi.2021.9.2(16)

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