In the process of economic and financial activity of any entity, there is the need to
settle with buyers, suppliers, budget, staff, etc. Since the moment of payment of debts does
not coincide, usually with the moment of their occurrence, the enterprise generates both
receivables and debts. The size, composition, structure and rate of rotation of receivables
and debts determine the enterprise’s needs in the working capital fund, a number of financial
indicators and, ultimately, the enterprise’s profit. Since the enterprise can change the
settlement method and the terms of the contracts, it is of utmost importance that the state
of receivables and debts and their management are constantly monitored.
The issue of the comparability of receivables and debts is necessary and timely. It
serves as a basis for analyzing the liquidity of the balance sheet and the solvency of
the entity, since it must pay off its debts irrespective of whether the borrowers have
honored their payment commitments or not. Therefore, receivables and debts should
be considered separately, namely: receivables - as temporary assets in the economic
circuit, and debts - as means attracted in this circuit.
In this context, the purpose of the research is to determine the impact of debt and
short-term receivables on the development of the agricultural entity. The object of the
research is the limited liability company “Fâna?-Agro”, which has its headquarters in
the village of Albine?ul Vechi in F?le?ti region.
Real Time Impact Factor:
Pending
Author Name: Elena NIREAN, PhD in Economic Sciences, associate professor, State Agrarian University of Moldova (ni-lena@mail.ru); Boris CORE?CHI, PhD in Economic Sciences, IRIM (coretchi_boris@mail.ru)
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Keywords: receivables, debts, liquidity, solvency
ISSN: 1857-4440
EISSN: 2587-3393
EOI/DOI:
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