Planowanie należności na podstawie cyklu ich rotacji określanego według zasady LIFO oraz według wartości średniej
The receivables level planning on the basis of cycle of rotation determined by the LIFO principles and by average value

Summary/Abstract: The main aim of this article is to present the importance of the choice of planning methods of the receivables level. The paper presents different methods of financing liquidity measurement. In forecasting the short term cash position, Days Sales Outstanding (DSO) should not be calculate based on average accounts receivable calculation. Day-to-day variations in the actual receivable level may be very different from the long-term average. In the presented example it is shown that to prepare future value of receivable correctly, the method of DSOLIFO should be used.

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