Impact of Overdue Receivables on the Condition of Polish Enterprises: A Sector Analysis

Abstract

The article deals with an analysis of the phenomenon and consequences of deferred payments in transactions between companies. It paid attention to the fact that the vast majority of entities are constantly exposed to the negative consequences of this phenomenon. In the content, an analysis of the current situation of enterprises and the impact of overdue receivables in key sectors of the Polish economy have been discussed. The position of entrepreneurs concerning payment delays and their causes has been presented. The issue of overdue receivables is discussed in the branch cross-section, taking into account the characteristics of particular sectors. The attention has been drawn to the fact that delinquent payments are one of the main causes of the financial troubles of businesses that may ultimately result in their bankruptcy. At the same time, it was signaled that the same phenomenon produces different consequences in different entities depending on their size.