Regionalne ujęcie terminów wzajemnych rozliczeń przedsiębiorstw w Europie – analiza porównawcza
Problems of payment terms between companies which are arise from trade credit
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 89, s. 149-162
Abstract
The paper concentrates on the problems of payment terms between companies which are arise from trade credit. The aim of the paper is to evaluate the regional diversity of B2B payment terms in Europe. Research were done on the basis of the Intrum Justitia data analysis in years 2003–2010. The author put the thesis that the regions of Europe determine the specifi city in payment terms and payment risk. The empirical verifi cation is done on the basis of the analysis of: the B2B payment terms in Europe, the late payments in Europe and lost payments in European countries. The last part includes conclusions