Characteristics of factors affecting the management policy for overdue accounts receivable
| Factor | Measure | Parameters |
|---|---|---|
| overdue accounts receivable incidence | enterprise declaration | persistent overdue accounts receivable problem |
| occasional overdue accounts receivable problem | ||
| no problem - no overdue accounts receivable | ||
| business size | net sales revenues (in million EUR) | not exceeding the PLN equivalent of EUR 2m, or the total assets on its balance sheet not exceeding the PLN equivalent of EUR 2m as at the end of one of those years |
| not exceeding the PLN equivalent of EUR 10m, or the total assets on its balance sheet not exceeding the PLN equivalent of EUR 10m as at the end of one of those years | ||
| not exceeding the PLN equivalent of EUR 50m, or the total assets on its balance sheet not exceeding the PLN equivalent of EUR 43m as at the end of one of those years | ||
| exceeding the PLN equivalent of EUR 50m, or the total assets on its balance sheet exceeding the PLN equivalent of EUR 43m as at the end of one of those years | ||
| headcount | <9 | |
| 10–49 | ||
| 50–249 | ||
| 250–499 | ||
| >500 | ||
| type of business operations | per type | manufacturing |
| services | ||
| marketing | ||
| finance | ||
| manufacturing | ||
| logistics | ||
| construction | ||
| transportation | ||
| commerce | ||
| other | ||
| gender structure of accounts receivable manager team | per type | female |
| male | ||
| female and male | ||
| years in business | number of years | 1–9 |
| 9–16 | ||
| 16–31 | ||
| >31 | ||
| form of business ownership | by type | state-owned |
| private; Polish capital | ||
| private; foreign capital | ||
| legal form of the business | by type | general partnership |
| partnership | ||
| limited partnership | ||
| partnership limited by shares | ||
| limited liability company | ||
| joint-stock company | ||
| simple joint-stock company | ||
| sole trader acting under a general partnership agreement with another business | ||
| sole trader | ||
| sole trader additionally engaged in business operations with other businesses under a general partnership agreement | ||
| cooperative | ||
| foundation | ||
| state-owned enterprise | ||
| budgetary authority | ||
| location of the head office | by type | one of the 16 Polish voivodeships |
| type of municipality where the business is based | by type | rural |
| municipality | ||
| urban municipality | ||
| size of the town/city where the head office is located | number of residents | <50 |
| 50–150 | ||
| 150–500 | ||
| >500 | ||
| business territory | locally vs. globally | locally |
| globally |
| Factor | Measure | Parameters |
|---|---|---|
| overdue accounts receivable incidence | enterprise declaration | persistent overdue accounts receivable problem |
| occasional overdue accounts receivable problem | ||
| no problem - no overdue accounts receivable | ||
| business size | net sales revenues (in million EUR) | not exceeding the PLN equivalent of EUR 2m, or the total assets on its balance sheet not exceeding the PLN equivalent of EUR 2m as at the end of one of those years |
| not exceeding the PLN equivalent of EUR 10m, or the total assets on its balance sheet not exceeding the PLN equivalent of EUR 10m as at the end of one of those years | ||
| not exceeding the PLN equivalent of EUR 50m, or the total assets on its balance sheet not exceeding the PLN equivalent of EUR 43m as at the end of one of those years | ||
| exceeding the PLN equivalent of EUR 50m, or the total assets on its balance sheet exceeding the PLN equivalent of EUR 43m as at the end of one of those years | ||
| headcount | <9 | |
| 10–49 | ||
| 50–249 | ||
| 250–499 | ||
| >500 | ||
| type of business operations | per type | manufacturing |
| services | ||
| marketing | ||
| finance | ||
| manufacturing | ||
| logistics | ||
| construction | ||
| transportation | ||
| commerce | ||
| other | ||
| gender structure of accounts receivable manager team | per type | female |
| male | ||
| female and male | ||
| years in business | number of years | 1–9 |
| 9–16 | ||
| 16–31 | ||
| >31 | ||
| form of business ownership | by type | state-owned |
| private; Polish capital | ||
| private; foreign capital | ||
| legal form of the business | by type | general partnership |
| partnership | ||
| limited partnership | ||
| partnership limited by shares | ||
| limited liability company | ||
| joint-stock company | ||
| simple joint-stock company | ||
| sole trader acting under a general partnership agreement with another business | ||
| sole trader | ||
| sole trader additionally engaged in business operations with other businesses under a general partnership agreement | ||
| cooperative | ||
| foundation | ||
| state-owned enterprise | ||
| budgetary authority | ||
| location of the head office | by type | one of the 16 Polish voivodeships |
| type of municipality where the business is based | by type | rural |
| municipality | ||
| urban municipality | ||
| size of the town/city where the head office is located | number of residents | <50 |
| 50–150 | ||
| 150–500 | ||
| >500 | ||
| business territory | locally vs. globally | locally |
| globally |
Sharing content requires targeting cookies to be enabled. Please update your cookie preferences to use this feature.