WPŁYW ZARZĄDZANIA WIERZYTELNOŚCIAMI NA KOSZTY W SPRAWOZDANIU FINANSOWYM
THE IMPACT OF DEBT MANAGEMENT ON COSTS IN THE FINANCIAL STATEMENTS

Summary/Abstract: The main objective of the study is to analyse the impact of debt management on costs in the financial statements. This required the separation of the main areas of debt management, the indication of the impact of debt management on the costs presented and not presented in the financial statements, the measurement of debt management costs based on the financial statements of selected entities from the processing industry sector and comparison of the surveyed entities with regard to the approach and cost-management of debt management. The cognitive process required the review of the subject literature and financial reports of the surveyed entities for 2017, as well as the use of the analysis and logical construction method. The conducted research revealed the existence of a connection between the assumptions and the cost absorption of debt management of the surveyed entities.

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