Delays in trade receivables settlement result in reduced enterprise liquidity. Various techniques and forms of incasso procedures are applied in order to reduce this negative impact. The debt collection is more and more frequently offered by specialized external companies. However, based on the presented case it was impossible for the authoress to prove that collection outsourcing was beneficial for the analyzed enterprise.
Financed by the National Centre for Research and Development under grant No. SP/I/1/77065/10 by the strategic scientific research and experimental development program:
SYNAT - “Interdisciplinary System for Interactive Scientific and Scientific-Technical Information”.