Improving Economic Efficiency of an Entity through Comprehensive Analysis of Receivables

Cristina Mihaela Lazar (), Svetlana Mihaila () and Violeta Codrean ()
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Cristina Mihaela Lazar: “Ovidius” University of Constanta, Faculty of Economic Sciences, Romania
Svetlana Mihaila: Academy of Economic Studies of Moldova, Republic of Moldova
Violeta Codrean: Academy of Economic Studies of Moldova, Republic of Moldova

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 1, 958-968

Abstract: The economic activity of any entity generates a complex, diverse and fluctuating system of economic and legal relations with services beneficiaries, product buyers, staff, the state budget, other legal entities and individuals. The relationships established in order to achieve the object of activity lead, due to the time gap in the fulfillment of financial obligations, to the appearance of receivables. This paper highlights the concept of receivables through the synthesis of literature, but also the bibliometric analysis, which allows for a clear picture of the extent and quality of scientific research in the direction of the analyzed issue, that is, accounting and receivables analysis. Likewise, the paper sheds light on the importance of the analysis of receivables, having as "raw material" financial-accounting information, or, the adequate management of the size, structure and maturity terms of the entity's receivables will lead to its prosperity.

Keywords: receivables; receivables analysis; receivables rotation; economic relations; performance (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:958-968

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