COMBAT LATE PAYMENT IN COMMERCIAL TRANSACTIONS: EXPERIENCE OF EUROPEAN UNION

被引：0

作者：

Viscicka, Sofija ^{[1
]}

机构：

[1] Univ Latvia, Fac Econ & Business Adm, LV-1050 Riga, Latvia

来源：

6TH INTERNATIONAL SCIENTIFIC CONFERENCE BUSINESS AND MANAGEMENT 2010, VOLS I AND II | 2010年

关键词：

credit policy; trade credit; late payment; enterprise;

D O I：

10.3846/bm.2010.038

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Late payments problem in commercial transactions has been declared as an obstacle for effective functioning as a common market of European Union. To combat late payment in period of economic slowdown, proper credit policy of an enterprise is at utmost importance. Nevertheless average payment period after adoption of Directive 2000/35/EC in EU has stabilized, different payment periods in commercial transactions is still persisting problem. The article analyzes situation in EU member countries after adoption of the directive on 2000 and standing in force since 2002.

引用

页码：278 / 285

页数：8

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