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Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2021-08-25  |  Accepted: 2021-10-29  |  Published: 2021-12-30

Title

Company liquidity as a reflection of receivables and payables management


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


JEL classifications

H83


URI

http://jssidoi.org/jesi/article/912


DOI


Pages

238-254


Funding

The paper is the output of a scientific project IGA no. 1/2021 “Modernizing the Business Areas in European Countries in the Current Challenges with the Aim of Ensure Sustainable Economic Growth” (Funder: VSEMvs IGA VSEMvs, i.e. School of Economics and Management in Public Administration).

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Štangová, Nora
Bratislava University of Economics and Management, Bratislava, Slovakia http://www.vsemba.sk
Articles by this author in: CrossRef |  Google Scholar

Víghová, Agneša
Bratislava University of Economics and Management, Bratislava, Slovakia http://www.vsemba.sk
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

9


Number

2


Issue date

December 2021


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 2120  |  PDF downloads: 1054

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