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

Piotr Korneta
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Piotr Korneta: Wydzial Zarzadzania, Politechnika Warszawska

Problemy Zarzadzania, 2018, vol. 16, issue 79, 139-150

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.

Keywords: trade accounts receivable; agriculture; critical success factors (search for similar items in EconPapers)
JEL-codes: D22 D81 G30 G32 Q14 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:sgm:pzwzuw:v:16:i:79:y:2018:p:139-150

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