Contabilitatea și analiza creanțelor entității economice [Articol]

Abstract

The main objective of the entity's management is to obtain a profit, the achievement of which requires the efficient use and accounting of liquidity, because their proper management will lead to an increase of the entity's positive results. Customer management is the set of methods and techniques used as efficiently as possible to exclude the immobilization of own financial resources resulted from the activity of the entity. Over time, their administration has become a basic objective, in order to harmonize the claims receipt periods, which currently includes providing liquidity to the business.